Certification of Election
CITY OF YUCAIPA
AGENDA REPORT
TO: Honorable Mayor and City Council
FROM: Ana V. Sauseda, Director of General Services/City Clerk FOR: City Council Meeting of December 9, 2024
SUBJECT: Certification of the General and Special Municipal Elections held on November 5, 2024
RECOMMENDATION:
That the City Council:
1. Adopt Resolution No. 2024-60, a resolution of the City Council of the City of Yucaipa, California, reciting the facts of the General Municipal Election held on November 5, 2024, declaring the results and such other matters as provided by law; and
2. Adopt Resolution No. 2024-61, a resolution of the City Council of the City of Yucaipa, California reciting the facts of the Special Municipal Election held on November 5, 2024, declaring the result and such other matters as provided by law; and Deem as adopted Ordinance No. 453, an ordinance of the people of the City of Yucaipa, California, adopting a one percent general transactions and use tax.
BACKGROUND/DISCUSSION:
On May 13, 2024, the City Council adopted Resolution No. 2024-10, calling for the holding of a General Municipal Election to be held on November 5, 2024, for the purpose of electing one (1) Member of the City Council for District 3; one (1) Member of the City Council for District 4; and one (1) Member of the City Council for District 5, each for the full term of four (4) years.
Additionally, on June 24, 2024, the City Council adopted Resolution No. 2024-36, calling for the holding of a Special Municipal Election to be held on November 5, 2024, for the purpose of submitting the question of the recall of Matt Garner, Councilmember District 1, to the voters and Resolution No. 2024-38, ordering the submission to the qualified electors of the city the Yucaipa Public Safety and Essential Services Protection Measure establishing a one cent transactions and use (sales) tax. These elections were consolidated with the November 5, 2024, San Bernardino County Statewide election.
California Elections Code (EC), Sections 10262-10264 require that upon certification of the results of an election by the County Elections Office, the City Council shall meet to declare the results.
In accordance with EC § 10265, immediately following the adoption of the Resolution, the City Clerk will administer the oath of office and provide a certificate of election.
The San Bernardino County Registrar of Voters conducted the elections at the City's request; has completed a canvass of the votes; and has provided certification of those results, which are included as exhibits to the attached resolutions.
The results of the General Municipal Election are as follows:
For Councilmember, District 3
Total
%
Georgeann "Gi i" Hanna
1,170
31.44%
Lyle Vick
1,163
31.26%
Judy A. Woolsey
1,388
37.30%
For Councilmember, District 4
Total
%
Kristine K. Mohler
1,833
38.24%
Gordon Renshaw
503
10.49%
Justin Beaver
2,457
51.26%
For Councilmember, District 5
Total
Jon Thorp
4,193
100.00%
Measure S
Total
%
City of Yucaipa Public Safety/Essential Services Protection Measure; to prevent reducing police
YES: 15,260
60.04%
officers/firefighters/paramedics/fire stations, and to maintain other essential services, including 911 response, property NO: 10,155
39.96%
crime/gang prevention, senior/youth/afterschool programs, homelessness prevention, street/pothole repair, and for general government use, shall a measure establishing a 1 ¢ transactions and use (sales) tax providing approximately $6,000,000 annually until ended by voters, requiring
oversight, independent audits, spending disclosure, local control of all funds, be adopted?
The result of the Special Municipal Election is as follows:
Member, City Council District 1 Recall
Total
%
Shall Matt Garner be recalled (removed)
YES: 3,527
65.73%
from the office of Councilmember of
District 1 of the City of Yucaipa?
NO: 1,839
34.27%
Pursuant to EC § 9217, Ordinance No. 453, an ordinance of the people of the City of Yucaipa, California, adopting a one percent general transactions and use tax shall be deemed adopted upon Certification of the Election where the majority of the eligible voters of the City of Yucaipa vote in favor, and shall take effect ten (10) days thereafter.
The City Clerk, as the Elections Official for the City of Yucaipa, hereby certifies the election results submitted by the San Bernardino County Registrar of Voters and presents a Resolution reciting such facts for adoption by the City Council.
FISCAL IMPACT:
There is no fiscal impact.
Attachments:
1. Resolution No. 2024-60
2. Resolution No. 2024-61
3. Ordinance No. 453
Approved by:
14 ATTACHMENT 1
RESOLUTION NO.2024-60
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, RECITING THE FACTS OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024, DECLARING THE RESULTS
AND SUCH MATTERS AS PROVIDED BY LAW
WHEREAS, a General Municipal Election was held and conducted in the City of Yucaipa, California, on November 5, 2024, as required by law; and WHEREAS, notice of the election was given in time, form, and manner as provided by law; that voting precincts were properly established, election officers were appointed, all respects of the election held and conducted, votes were cast, received and canvassed, and that the returns were made and declared in the time, form, and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, pursuant to Resolution No. 2024-11 adopted May 13, 2024, the San Bernardino County Registrar of Voters canvassed the returns of the election and has certified the results, attached hereto as Exhibit A.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. That the whole number of votes cast in the precincts and Vote by Mail Ballots are detailed in the attached Official Canvass (Exhibit A).
Section 2. That the names of the persons voted for at the General Municipal Election for Member of the City Council, District 3 are as follows:
Georgeann "Gigi" Hanna
Lyle Vick
Judy A. Woolsey
That the names of the persons voted for at the General Municipal Election for Member of the City Council, District 4 are as follows:
Kristine K. Mohler
Gordon Renshaw
Justin Beaver
That the name of the person voted for at the General Municipal Election for Member of the City Council, District 5 is as follows:
Jon Thorp
That the measure voted upon at the election is as follows:
Measure S
City of Yucaipa Public Safety/Essential Services Protection Measure; to prevent reducing police
officers/firefighters/paramedics/fire stations, and to maintain other YES essential services, including 911 response, property crime/gang prevention, senior/youth/afterschool programs, homelessness prevention, street/pothole repair, and for general government use, shall a measure establishing a 10 transactions and use (sales) tax providing approximately $6,000,000 annually until ended by NO voters, requiring oversight, independent audits, spending disclosure, local control of all funds, be adopted?
Section 3. That the number of votes given at each precinct and the number of votes given in the city to each of the persons above named for the respective offices for which the persons were candidates and for and against Measure S were as listed in Exhibit A attached.
Section 4. The City Council does declare and determine that:
Judy A. Woolsey was elected as Member of the City Council, District 3, for the full term of four years;
Justin Beaver was elected as Member of the City Council, District 4, for the full term of four years;
Jon Thorp was elected as Member of the City Council, District 5, for the full term of four years.
That as a result of the election, a majority of the voters voting on Measure S did vote in favor of it, and that Measure S was carried, and shall be deemed adopted and ratified.
Section 5. The City Clerk shall enter on the records of the City Council of the City of Yucaipa, a statement of the result of the election, showing: (1) The whole number of ballots cast in the city; (2) The names of the persons voted for and for what office each person was voted for; (3) The measure voted upon; (4) The number of votes given at each precinct to each person, and for and against Measure S; (5) The total number of votes given to each person, and for and against Measure S.
Section 6. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED, and ADOPTED this 9th day of December, 2024.
Justin Beaver, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
777 East Rialto Avenue, San Bernardino, CA 92415 ( Phone: 909.387.8300 Fax: 909.387.2022 Registrar of Voters
CERTIFICATION OF REGISTRAR OF VOTERS
OF THE RESULTS OF THE CANVASS OF THE
NOVEMBER 5, 2024, GENERAL ELECTION
STATE OF CALIFORNIA )
ss.
SAN BERNARDINO COUNTY )
www.SB[ aunty.gov
Stephenie Shea
Registrar of Voters
I, Stephenie Shea, Registrar of Voters of San Bernardino County, do hereby certify that, in pursuance of the provisions of Elections Code section 15300, et seq., I did canvass the results of the votes cast in the General Election held in said County on November 5, 2024, for measures and contests that were submitted to the vote of the voters, and that the Certified Election Results to which this certificate is attached is full, true and correct.
I hereby set my hand and official seal this 3rd day
of December, 2024, at San Bernardino County.
Stephenie Shea
Registrar of Voters
San Bernardino County
State of California
IMAM) OF st'111,HVISORS
Ccx., PAUL COOK (RF-r.) JFssF AamFNi)APFz DAwN Rowj CURT HAGMAN JOE BACA, JP. I,uthct Snoke Vice Chairman. First District Second District Chair,1hird District Fourth District Firth District Oaf Eu— mst O&W
Page: 47 of 71
12/3/2024 10:01:13 AM
City of Yucaipa Member, City Council District 3 (Vote for i) Precincts Reported: 7 of 7 (100.00%)
Times Cast
Undervotes
Overvotes
Candidate
GEORGEANN "GIGI" HANNA
LYLE VICK
JUDY A. WOOLSEY
Total Votes
Unresolved Write -In
Mail Ballot Designated M Polling Place Provisional
3,442
0 803
60 433
0 130
18 3
0 0
0 Party Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
974
0 180
16 884
0 263
16 1,148
0 230
10 3,006
0 673
42 Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
0 0
0 0
City of Yucaipa Member, City Council District 4 (Vote for it) Precincts Reported: 10 of 10 (100.00%)
Mail Ballot Designated M Polling Place Provisional
Times Cast
4,285
0 914
88 Undervotes
367
0 110
15 Overvotes
2 0
0 0
Candidate
Party Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
KRISTINE K. MOHLER
1,575
0 246
12 GORDON RENSHAW
386
0 108
9 JUSTIN BEAVER
1,955
0 450
52 Total Votes
3,916
0 804
73 Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
Unresolved Write -In
0 0
0 0
City of Yucaipa Member, City Council District 5 (Vote for 1) Precincts Reported: 13 of 13 (100.00%)
Mail Ballot Designated M Polling Place Provisional
Times Cast
4,995
5 885
68 Undervotes
1,431
3 297
29 Overvotes
0 0
0 0
Candidate
Party Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
JON THORP
3,564
2 588
39 Total Votes
3,564
2 588
39 Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
Unresolved Write -In
0 0
0 0
Total
4,305 / 6,174
69.73%
581
3 Total
1,170
31.44%
1,163
31.26%
1,388
37.30%
3,721
Total
0 Total
5,287 / 6,898
76.65%
492
2 Total
1,833
38.24%
503
10.49%
2,457
51.26%
4,793
Total
0 Total
5,953 / 7,544 78.91 %
1,760
0 Total
4,193 100.00%
4,193
Total
0 Page: 69 of 71
12/3/2024 10:01:13 AM
City of Adelanto MEASURE R (Vote for i)
Precincts Reported: 25 of 25 (100.00%)
Mail Ballot Designated M Polling Place Provisional
Times Cast
6,165
0 1,714
227
Undervotes
457
0 179
35 Overvotes
1 0
0 0
Candidate
Party Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
YES
3,715
0 913
119
NO
1,992
0 622
73 Total Votes
5,707
0 1,535
192
Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
Unresolved Write -In
0 0
0 0
City of Yucaipa MEASURE S (Vote for i)
Precincts Reported: 62 of 62 (100.00%)
Times Cast
Undervotes
Overvotes
Candidate Party
YES
NO
Total Votes
Unresolved Write -In
Mail Ballot Designated M Polling Place Provisional
22,025
24 4,367
385
983
2 329
65 5
0 2
0 Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
12,572
10 2,466
212
8,465
12 1,570
108
21,037
22 4,036
320
Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
0 0
0 0
City of Fontana MEASURE T (Vote for 1)
Precincts Reported: 102 of 102 (100.00%)
Mail Ballot Designated M
Polling Place
Provisional
Times Cast
56,843 3
12,896
1,703
Undervotes
3,469 0
1,226
262
Overvotes
6 0
3 0
Candidate Party
Mail Ballot Designated
Polling Place
Provisional
Mail Ballot
YES
27,005 2
6,322
913
NO
26,363 1
5,345
528
Total Votes
53,368 3
11,667
1,441
Mail Ballot Designated
Polling Place
Provisional
Mail Ballot
Unresolved Write -In
0 0
0 0
Total
8,106 / 16,236 49.93%
671
1 Total
4,747 63.86%
2,687 36.14%
7,434
Total
0 Total
26,801 / 35,591 75.30%
1,379
7 Total
15,260 60.04%
10,155 39.96%
25,415
Total
0 Total
71,445 / 117,142 60.99%
4,957
9 Total
34,242 51.51%
32,237 48.49%
66,479
Total
0 ATTACHMENT 2
RESOLUTION NO.2024-61
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, RECITING THE FACTS OF THE SPECIAL MUNICIPAL ELECTION HELD ON NOVEMBER 5, 2024, DECLARING THE RESULTS
AND SUCH OTHER MATTERS AS PROVIDED BY LAW
WHEREAS, a Special Municipal Election was held and conducted in the City of Yucaipa, California, on Tuesday, November 5, 2024, as required by law; and WHEREAS, notice of the election was given in time, form, and manner as provided by law; that voting precincts were properly established, election officers were appointed, all respects of the election held and conducted, votes were cast, received and canvassed, and that the returns were made and declared in the time, form, and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, pursuant to Resolution No. 2024-36 adopted June 24, 2024, the San Bernardino County Registrar of Voters canvassed the returns of the election and has certified the results, attached hereto as Exhibit A.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. That the whole number of votes cast in the precincts and Vote by Mail Ballots are detailed in the attached Official Canvass (Exhibit A).
Section 2. That the Special Municipal Election was held for the purpose of submitting to the voters of the City of Yucaipa the following question:
Shall Matt Garner be recalled (removed) from the YES
office of Councilmember of District 1 of the City of NO Yucaipa?
Section 3. That the number of votes given at each precinct and the number of votes given in the city for and against this question is attached as Exhibit A.
Section 4. The City Council does declare and determine that:
As a result of the election, a majority of the voters voting on the recall of Matt Garner did vote in favor thereof, and that Matt Garner was recalled from the office of Councilmember, District 1.
Section 5. The City Council does declare and determine that:
Matt Garner shall be removed from office and that the office shall be vacant until it is filled according to the law.
Section 6. The City Clerk shall enter on the records of the City Council of the City of Yucaipa, a statement of the result of the election, showing: (1) The whole number of ballots cast in the city; (2) The name of the person voted for recall; (3) For what office the person was recalled for; (4) The number of votes given at each precinct for and against the recall; (5) The total number of votes given to for and against the recall.
Section 7. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED, and ADOPTED this 9th day of December, 2024.
Justin Beaver, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Exhibit A
777 East Rialto Avenue, San Bernardino, CA 92415 ( Phone: 909.387.8300 Fax: 909.387.2022 Registrar of Voters
CERTIFICATION OF REGISTRAR OF VOTERS
OF THE RESULTS OF THE CANVASS OF THE
NOVEMBER 5, 2024, GENERAL ELECTION
STATE OF CALIFORNIA )
ss.
SAN BERNARDINO COUNTY )
www.SB[ aunty.gov
Stephenie Shea
Registrar of Voters
I, Stephenie Shea, Registrar of Voters of San Bernardino County, do hereby certify that, in pursuance of the provisions of Elections Code section 15300, et seq., I did canvass the results of the votes cast in the General Election held in said County on November 5, 2024, for measures and contests that were submitted to the vote of the voters, and that the Certified Election Results to which this certificate is attached is full, true and correct.
I hereby set my hand and official seal this 3rd day
of December, 2024, at San Bernardino County.
Stephenie Shea
Registrar of Voters
San Bernardino County
State of California
IMAM) OF st'111,HVISORS
Ccx., PAUL COOK (RF-r.) JFssF AamFNi)APFz DAwN Rowj CURT HAGMAN JOE BACA, JP. I,uthct Snoke Vice Chairman. First District Second District Chair,1hird District Fourth District Firth District Oaf Eu— mst O&W
Page: 46 of 71
12/3/2024 10:01:13 AM
City of Victorville Member, City Council District 3 (Vote for 1) Precincts Reported: 14 of 14 (100.00%)
Mail Ballot Designated M
Polling Place
Provisional
Total
Times Cast
4,347
0 1,180
201
5,728 / 10,871
52.69%
Undervotes
523
0 164
38 725
Overvotes
1 0
1 0
2 Candidate Party
Mail Ballot
Designated
Polling Place
Provisional
Total
Mail Ballot
BLANCA AZUCENA GOMEZ
1,223
0 415
76 1,714
34.27%
ELIZABETH "LIZ" BECERRA
2,600
0 600
87 3,287
65.73%
Total Votes
3,823
0 1,015
163
5,001
Mail Ballot
Designated
Polling Place
Provisional
Total
Mail Ballot
Unresolved Write -In
0 0
0 0
0 City of Victorville Member, City Council
District
5 (Vote for
1)
Precincts Reported: 38 of 38 (100.00%)
Mail Ballot Designated M
Polling Place
Provisional
Total
Times Cast
5,854
0 1,396
225
7,475 / 13,067
57.21%
Undervotes
655
0 196
38 889
Overvotes
6 0
1 0
7 Candidate Party
Mail Ballot
Designated
Polling Place
Provisional
Total
Mail Ballot
LESLIE IRVING
3,184
0 767
138
4,089
62.15%
ERIC NEGRETE
2,009
0 432
49 2,490
37.85%
Total Votes
5,193
0 1,199
187
6,579
Mail Ballot
Designated
Polling Place
Provisional
Total
Mail Ballot
Unresolved Write -In
0 0
0 0
0 City of Yucaipa, City Council, District 1 Recall Question (Vote for 1) Precincts Reported: 16 of 16 (100.00%)
Mail Ballot Designated M
Polling Place
Provisional
Times Cast
5,081
13 860
75 Undervotes
505
3 130
24 Overvotes
1 0
0 0
Candidate
Party Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
YES
3,057
2 441
27 NO
1,518
8 289
24 Total Votes
4,575
10 730
51 Mail Ballot
Designated
Polling Place
Provisional
Mail Ballot
Unresolved Write -In
0 0
0 0
Total
6,029 / 7,723 78.07%
662
1 Total
3,527 65.73%
1,839 34.27%
5,366
Total
C
ATTACHMENT 3
AN ORDINANCE OF THE PEOPLE OF THE CITY OF YUCAIPA,
CALIFORNIA, ADOPTING A ONE PERCENT GENERAL
TRANSACTIONS AND USE TAX
WHEREAS the People of the City of Yucaipa desire to impose a general transactions and use tax to support the provision of general municipal services and all lawful public purposes within the city, including but not limited to police, fire, paramedic, 911 emergency response, property crime/gang prevention, senior/youth/afterschool programs, homelessness prevention, and street/pothole repair; and
WHEREAS the California Revenue and Taxation Code permit the adoption of local transactions and use taxes for general purposes upon approval by a majority vote of the electorate; and
WHEREAS it is the intent of the City Council to adopt an ordinance that aligns with the provisions of state law to ensure efficient administration and minimal deviation from existing procedures used by the California Department of Tax and Fee Administration (CDTFA); and WHEREAS the City of Yucaipa aims to establish a tax ordinance that minimizes the cost of tax collection and the burden of record -keeping for retailers, while maximizing the benefits and revenue for the city's general fund; and
WHEREAS an independent annual audit will be conducted to ensure transparency and accountability in the use of tax proceeds, with findings presented to the City Council, a citizen oversight committee, and made available for public review; and WHEREAS the City Council finds that it is in the best interest of the residents of Yucaipa to ensure that the revenues generated from this tax are used effectively and efficiently to maintain and enhance city services.
THE PEOPLE OF THE CITY OF YUCAIPA DO HEREBY ORDAIN AS FOLLOWS:
Section 1. Incorporation of Recitals
The recitals set forth in the preamble to this ordinance are hereby incorporated by reference and made a part of this ordinance as if fully set forth herein. The People of the City of Yucaipa finds that each of those recitals is true and correct and relies upon them as a basis for adopting this ordinance.
Section 2. Adoption of Tax; Municipal Code Amendment
Chapter 3.18 adopting a one percent (1 %) Transactions and Use Tax, set forth in Exhibit A to this Ordinance and incorporated as though written in full, is hereby adopted and added to the Yucaipa Municipal Code.
Ordinance — Yucaipa Transactions and Use Tax
Section 3. Amendments
This ordinance may be amended only by a majority vote of the registered voters of the City of Yucaipa voting on the proposed amendment at a regular or special election. Any proposed amendment to this ordinance shall be presented to the voters in compliance with the applicable provisions of the California Elections Code and other relevant state and local laws. The City Council may propose amendments for voter consideration in accordance with these requirements.
Section 4. Severability.
If any section, subsection, sentence, clause, phrase, or portion of this ordinance or its application to any person or circumstance is held to be invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance.
The People of the City of Yucaipa hereby declare that they would have adopted this ordinance and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or unconstitutional.
Section 5. Legal Defense
The People of the City of Yucaipa desire that this Ordinance, if approved by the voters and thereafter challenged in court, be defended by the City Attorney. The City Attorney shall defend this Ordinance, appeal any adverse judgment against the constitutionality, statutory permissibility, and implementation, and take other such action as in his or her reasonable legal judgment is necessary to defend the Ordinance.
Section 6. Conflicting Measures
A. This measure is intended to be comprehensive. It is the intent of the People of the City of Yucaipa that in the event this measure and one or more other measures related to taxes appear on the same ballot, whether place on the ballot through a citizen initiative or by the City Council, the provisions of the other measure or measures shall be deemed to be in conflict with this measure.
B. In the even that this measure receives a greater number of affirmative votes, the provisions of this measure shall prevail in their entirety, and all provisions of the other measure or measures shall be null and void.
C. If this measure is approved by a majority of the voters but does not receive a greater number of affirmative votes than any other measure appearing on the ballot regarding taxes, provisions of this measure shall tax effect to the extent that they are not in conflict with other said measures.
D. If this measure is approved by the voters but superseded by law by any other conflicting measure approved by the voters at the same election, and the conflicting measure is later held invalid, this measure shall be self-executing and given full force and effect.
Ordinance — Yucaipa Transactions and Use Tax
Section 7. CEQA
The People of the City of Yucaipa find that this Ordinance is not subject to the California Environmental Quality Act (CEQA) because pursuant to Section 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) Section 10560(c)(3) (the activity is not a project as defined by Section 15378).
Section 8. Adjustment of Appropriations Limit.
Pursuant to Article XIIB of the Constitution of the State of California and applicable laws, the appropriations limit for the City of Yucaipa is hereby increased by the aggregate sum authorized to be levied by this tax for fiscal year 2024-25 and each year thereafter.
Section 9. Liberal Construction
This Ordinance shall be liberally construed to effectuate its purposes.
Section 10. Effective Date
This Ordinance shall take effect upon its approval by a majority of the electorate of the City of Yucaipa at the earliest date provided by law.
Section 11. Municipal Affair
The People of the City of Yucaipa hereby declare that, separately and together, the purposes encompassed by this Ordinance constitute municipal affairs. The People of the City of Yucaipa hereby further declare their desire for this Ordinance to coexist with any similar tax measures adopted by the city, county or state.
Ordinance — Yucaipa Transactions and Use Tax
Section 12. Certification.
The City Clerk shall certify to the passage of this Ordinance, publish the same as required by applicable law, and forward a copy of the Ordinance to the California Department of Tax and Fee Administration.
PASSED, APPROVED and ADOPTED by the people of the City of Yucaipa at the General Municipal Election held on November 5, 2024.
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Justin Beaver, Mayor
APPROVED AS TO FORM
Steven Graham Pacifico, City Attorney
Ordinance — Yucaipa Transactions and Use Tax
EXHIBIT A
Chapter 3.18
TRANSACTIONS AND USE TAX
Sec.3.18.010. Title.
This chapter shall be known as the "City of Yucaipa Transactions and Use Tax Ordinance." Sec. 3.18.020. Purpose and intent.
In enacting the City of Yucaipa Transactions and Use Tax Ordinance (this chapter), it is the purpose and intent of the people of the city to:
(1) Impose a retail transactions and use tax in accordance with the provisions of the Revenue and Taxation Code § 7251 et seq. and Revenue and Taxation Code § 7285.9 of the which may be used for general municipal services and all lawful public purposes of the city. (2) Adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the sales and use tax law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in part 1.6 of division 2 of the Revenue and Taxation Code. (3) Adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the state board of equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the state board of equalization in administering and collecting the state sales and use taxes.
(4) Adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of part 1.6 of division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter.
See. 3.18.030. Transactions tax rate.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city, as it exists on the operative date of this chapter, and in the incorporated territory of the city as it may hereafter be amended through annexation, at the rate of one percent (1 %) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of the ordinance codified in this chapter.
Sec. 3.18.040. Use tax rate.
An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of the ordinance codified in this chapter for storage, use or other consumption in the incorporated territory of the city, and in the incorporated territory of the city as it may hereafter be amended through annexation, at the rate of one percent (1%) of
Yucaipa Transactions and Use Tax Ordinance
the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
Sec. 3.18.050. Independent annual audit.
The proceeds resulting from the transactions and use tax imposed by this chapter shall be deposited into the city's general fund and shall be subject to the same independent annual audit requirements as other general fund revenue. The independent auditor's report, which shall include an accounting of the revenues received and expenditures made from the transactions and use tax, will be presented annually to the citizen oversight committee, the city council and made available for public review.
Sec. 3.18.060. Operative date.
"Operative date" shall mean the first day of the first calendar quarter commencing more than 110 days after the adoption of the City of Yucaipa Transactions and Use Tax Ordinance.
Sec.3.18.070. Termination.
The transactions and use tax levied by this chapter shall commence on the operative date and shall continue thereafter until repealed or amended by the necessary vote of the registered voters of the city.
Sec. 3.18.080. Contract with state.
Prior to the operative date, the city shall contract with the state board of equalization to perform all functions incident to the administration and operation of this chapter; provided, that if the city shall not have contracted with the state board of equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
Sec. 3.18.090. Place of sale.
For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the state board of equalization.
Sec. 3.18.100. Adoption of provisions of state law.
Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of part 1.6 of division 2 of the Revenue and Taxation Code, all of the provisions of the Revenue and Taxation Code § 6001 et seq. are hereby adopted and made a part of this chapter as though fully set forth herein.
Yucaipa Transactions and Use Tax Ordinance
Sec. 3.18.110. Limitations on adoption of state law and collection of use tax.
In adopting the provisions of part 1 of division 2 of the Revenue and Taxation Code:
(1) Wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. However, the substitution shall not be made when:
a. The word "state" is used as a part of the title of the state controller, state treasurer, state board of control, state board of equalization, state treasury, or the constitution of the state. b. The result of that substitution would require action to be taken by or against the city or any agency, officer, or employee thereof rather than by or against the state board of equalization, in performing the functions incident to the administration or operation of this chapter.
C. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the state, where the result of the substitution would be to:
1. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of part 1 of division 2 of the Revenue and Taxation Code, or;
2. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.
d. In the Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828.
(2) The word "city" shall be substituted for the word "state" in the phrase "retailer engaged in business in this state" in section 6203 and in the definition of that phrase in section 6203.
Sec. 3.18.120. Permit not required.
If a seller's permit has been issued to a retailer under section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this chapter.
Sec. 3.18.130. Exemptions and exclusions.
(1) There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the state or by any city, city and county, or county pursuant to the Bradley - Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax.
(2) There are exempted from the computation of the amount of transactions tax the gross receipts from:
a. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and
Yucaipa Transactions and Use Tax Ordinance
exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. b. Sales of property to be used outside the city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the city shall be satisfied:
1. With respect to vehicles (other than commercial vehicles) subject to registration pursuant the.Vehicle Code § 4000 et seq., aircraft licensed in compliance with the Public Utilities Code § 21411, and undocumented vessels registered under the Vehicle Code § 9840, by registration to an out -of -city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
2. With respect to commercial vehicles, by registration to a place of business out -of - city and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.
C. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of the ordinance codified in this chapter.
d. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of the ordinance codified in this chapter. e. For the purposes of subsections (b)(3) and (b)(4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
(3) There are exempted from the use tax imposed by this chapter, the storage, use or other consumption in the city of tangible personal property:
a. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. b. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government. This exemption is in addition to the exemptions provided in sections 6366 and 6366.1 of the state Revenue and Taxation Code.
C. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of the ordinance codified in this chapter. d. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of the ordinance codified in this chapter.
Yucaipa Transactions and Use Tax Ordinance
e. For the purposes of subsections (c)(3) and (c)(4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.
f. Except as provided in subsection (c)(7), a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.
g. A retailer engaged in business in the city shall also include any retailer of any of the following: vehicles subject to registration pursuant to the Vehicle Code § 4000 et seq., aircraft licensed in compliance with the Public Utilities Code § 21411, or undocumented vessels registered under the Vehicle Code § 9840. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city. (4) Any person subject to use tax under this chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to part 1.6 of division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.
Sec. 3.18.140. Amendments.
All amendments subsequent to the effective date of this chapter to the Revenue and Taxation Code part 1 of division 2 relating to sales and use taxes and which are consistent with part 1.6 and part 1.7 of division 2 of the Revenue and Taxation Code, and all amendments to part 1.6 and part 1.7 of division 2 of the Revenue and Taxation Code, shall automatically become a part of this chapter, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter.
Sec. 3.18.150. Enjoining collection forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or the city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or part 1.6 of division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
Sec. 3.18.160. Citizen oversight committee.
(1) A citizens' oversight committee is hereby established to independently review and advise upon the city's expenditure of proceeds generated by the transactions and use tax. The committee shall meet as necessary to discharge the responsibilities of the committee. All meetings of the committee shall be held in accordance with provisions of the Ralph M. Brown Act (Government Code § 54950 et seq.). a. The committee shall consist of five members, all of whom shall be residents of the city.
The city shall initially post and publish notice soliciting applications for persons interested in being
Yucaipa Transactions and Use Tax Ordinance
members of the committee and shall thereafter repost and republish notice soliciting applications as necessary to fill vacancies on the committee. The city council shall review all applications for eligibility and at a public meeting interview all eligible applicants and appoint five eligible applicants to serve as members of the committee. Each member of the committee shall serve for a term of two years and such service shall be at the pleasure of the city council. Three members of the committee shall constitute a quorum. Members of the committee shall not receive a stipend for their service. (2) The citizens' oversight committee shall annually review and report on:
a. The city's proposed and actual expenditure of proceeds generated by the transaction and use tax; and
b. The independent annual audit prepared annually by the city. The committee's report shall be submitted to the city council for review and discussion at a noticed public meeting of the city council. (3) The committee shall not have authority to hire or retain its own staff, consultants, or contractors, but the city manager and city attorney shall provide such staff resources as are reasonably necessary to assist the committee with the discharge its duties under this chapter.
Yucaipa Transactions and Use Tax Ordinance