Fail: 2,570 / 49.1% Yes votes ...... 2,667 / 50.9% No votes

See Also: Index of all Measures

The 1/2-cent sales tax would be levied in addition to the current sales tax and would be collected at the same time and in the same manner as existing sales tax. Currently, the sales tax in San Bruno (including state and local taxes) is eight and one-quarter (81/4) percent. If this measure is approved, the sales tax in San Bruno will be eight and three-quarters (83/4) percent.

The measure contains the following fiscal accountability provisions to help citizens evaluate whether the additional sales tax revenues are being used to meet community priorities: 1) no later than March 18, 2008, the City Council must appoint a citizens' oversight committee to review the expenditure of the revenues generated by the tax; and 2) the annual audit of the City's financial operations by an independent certified public accountant shall include the amount generated by this tax and how it is used.

State law authorizes the City of San Bruno to levy this 1/2-cent sales tax (technically referred to as a transactions and use tax) following approval by two-thirds of the City Council and a majority of the voters voting in an election on that issue. The San Bruno City Council unanimously approved this tax on July 24, 2007. A full copy of the measure is printed in these ballot materials.

If approved by a majority of the voters at the November 6, 2007 election, the Measure F 1/2-cent sales tax would become operative on April 1, 2008.

A YES vote approves the measure.

A NO vote rejects the measure.

Respectfully submitted,

Pamela Thompson

City Attorney

In Favor of: http://www.yesonfsanbruno.com

Opposed to: http://www.nosbtax.com/

Faced with similar budget problems, other Peninsula cities have asked the voters for help. Now, after careful review of all the options, San Bruno is asking voters to approve a small local 1/2 cent sales tax increase to fund critically needed city services. A Yes vote on Measure F would approve this increase.

Funds would be used to:

• Enhance police, fire, paramedic, and disaster preparedness services and staffing;

• Maintain city streets, sidewalks, and street trees;

• Improve library services and facilities, including children's programs and disabled access;

• Maintain and enhance senior programs, recreational facilities and fields, fire stations, and other city services.

Local business owners support Measure F because they recognize the need to maintain and improve city services.

A Yes vote on Measure F also creates a Citizen's Oversight Committee to monitor funds raised and ensure that they are used on critical city services + not on administrative overhead.

Please join your San Bruno neighbors, business owners, city commissioners, elected officials, and neighborhood leaders in voting Yes on Measure F.

We are asking for a half penny for a better San Bruno. We believe Measure F is the right thing for San Bruno + it's affordable and fair to all.

/s/ Lee Violet August 15, 2007 Retired Police Chief, City of San Bruno

/s/ Barbara Luzaich August 16, 2007 Member, San Bruno Senior Citizens Advisory Board

/s/ Tom Lara August 16, 2007 San Bruno Parks and Recreation Comissioner, 1973 to Present

/s/ Laura Baughman August 14, 2007 Executive Director, San Bruno Chamber of Commerce

/s/ Larry Franzella August 13, 2007 Mayor, City of San Bruno

• Proponents claim their purpose is to avoid cutting essential services, but Measure F proposes to "enhance public services" and facilities, and maybe build a new library (rejected earlier by voters in 2001).

The money from Measure F would go into the city's General Fund, most of which is spent on salaries, benefits, and perks.

• No other city in San Mateo County has a sales tax exceeding 8.25%

• No other city is asking voters to hike the sales tax in 2007.

• A small tax increase isn't necessarily "affordable" when added to the other taxes we pay:

• Sales Taxes

• Property Taxes

• Income Taxes

• Gas Taxes

• Sin Taxes

• Phone Taxes

• Car Tax

• In 1960 the sales tax was only 3%. Today it is 8.25%

• If we don't say `no' to a tax increase today, even higher taxes will be just around the corner.

Visit us at:

http://www.nosbtax.com

/s/ Bill Baker August 27, 2007 former Councilmember, City of San Bruno

/s/ David Peters August 23, 2007 Operations Manager

/s/ Christopher Schmidt August 24, 2007 Taxpayers'Advocate

/s/ John J. "Jack" Hickey August 24, 2007 Healthcare District Trustee

/s/ Harland Harrison August 23, 2007 Chair, Libertarian Party of San Mateo County

At a recent city council meeting, San Bruno City Manager Connie Jackson disclosed:

"The sales tax that we're talking about would be a general purpose tax, which, unlike a special tax--which is defined as being directed to very specific defined purposes--a general tax would result in revenues which would be placed into the general fund, and which would be directed by the City Council..."

Measure F would sidestep the 2/3 vote required for special taxes and state accountability laws designed to ensure that revenue generated by taxes imposed for specific purposes would be spent as promised. The so-called "independent citizens oversight committee", appointed by the City Council, would be no substitute for those safeguards.

3 out of 5 members of San Bruno's City Council have been in office for more than ten years. Mayor Franzella has been in office since 1999. City Manager Jackson started in 2003. For years, they have been spending more money than the City takes in. This year San Bruno's budget deficit is approximately $500,000.

San Bruno's residents have been hit with ongoing rate hikes for water, sewer, cable TV, and garbage services and chronic fee increases for almost every City sponsored service. Now these same people, who can't balance the City's budget, want more of your hard earned money.

The City already gets approximately 1 cent per dollar spent. Measure F raises the sales tax to almost 9%. That's about $3.00 on an 11 gallon tank of gas.

Local retail businesses struggle to survive on razor-thin profit margins. Higher taxes won't help the City if they cause retailers to close or leave San Bruno.

VOTE NO on the San Bruno Sales Tax increase.

Visit us at: http://www.nosbtax.com

/s/ Bill Baker August 15, 2007 Former Councilmember, City of San Bruno

/s/ Christopher Schmidt August 15, 2007 Taxpayers'Advocate

/s/ Harland Harrison August 15, 2007 Chair, Libertarian Party of San Mateo County CA

/s/ John J. "Jack" Hickey August 14, 2007 Healthcare District Director

Public meetings, audit reports, and a mandatory Citizen's Oversight Committee will ensure that the money raised through Measure F will be spent on essential city priorities and services.

These include:

• Recruitment and retention of high quality personnel and modernized equipment + for police, fire, and disaster preparedness;

• Maintenance of city streets, sidewalks and street trees;

• Modernization of city facilities + including mandatory disabled access for our library;

• Protection of services for seniors and after-school recreation.

Yes on Measure F provides an equitable funding source to keep services intact. Measure F also ensures that non San Bruno residents help pay for our city services. Local businesses and neighborhood leaders understand the need for Yes on Measure F.

Don't be fooled + three of the four people signing the argument against Measure F don't even live in San Bruno. They don't understand our needs and care little for our community.

Measure F is fair, equitable and well thought-out, and will protect and enhance vital San Bruno city services.

Please join us and other San Bruno residents in voting Yes on Measure F.

A half penny is all we ask for a better San Bruno.

/s/ Harry Costa August 23, 2007 San Mateo Avenue Small Business Owner, 47 years

/s/ Scott Waldvogel August 25, 2007 Treasurer, San Bruno Professional Firefighters Association

/s/ Karen Bava Hornung August 24, 2007 Former San Bruno City Treasurer, 25 years

/s/ Lorry Greenberg August 25, 2007 San Bruno Junior Giants Commissioner

/s/ Ken Ibarra August 23, 2007 Vice-Mayor, City of San Bruno

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN BRUNO ADDING CHAPTER 3.38 TO THE SAN BRUNO MUNICIPAL CODE IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION

Section 1. The City Council of the City of San Bruno hereby makes the following findings in connection with the adoption of this ordinance:

A. The City of San Bruno continues to face significant fiscal challenges due to declining revenues and State budget takeaways that impact the delivery of essential services to our community; and

B. Since 2004, the City, in order to responsibly manage its financial situation, has reduced its workforce and used one-time monies to fund essential services; and

C. The City cannot continue to make deeper cuts to essential services without serious impacts to services to our residents;

D. New revenues are needed in order to restore funding for vital services and provide funds for important community projects and the City has explored various revenue producing measures as part of its budget process for the last four years; and

E. The City Council has expressed a strong interest in restoring service levels and moving forward on important community projects; and

F. Results of a voter opinion survey show strong support for a 1/2 cent increase in sales tax that would provide the necessary revenue in the general fund that could be used to attract and retain quality police personnel; provide increased funding to meet fire, paramedic, and disaster preparedness needs; maintain and improve City streets; build a new library that provides full access for persons with disabilities; and provide for other general municipal services and needs.

Section 2. The City Council of the City of San Bruno ordains that a new Chapter 3.38 shall be added to Title 3, Revenue and Finance, subject to voter approval as set forth herein, as follows:

Chapter 3.38 Transactions and Use Tax

Section 3.38.010 Title

This ordinance shall be known as the City of San Bruno Transactions and Use Tax Ordinance. The City of San Bruno hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City.

Section 3.38.020 Operative Date

"Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.

Section 3.38.030 Purpose

This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To impose a retail transactions and use tax in accordance with Compiled by the City of San Bruno City Clerk Carol Bonner retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one half of one percent (0.50%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

Section 3.38.080 Adoption of Provisions of State Law Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.

Section 3.38.090 Limitations on Adoption of State Law and Collection of Use Taxes In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or;

b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.

4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203.

Section 3.38.100 Permit not required

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.

Section 3.38.110 Exemptions and Exclusions

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division
3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

Section 3.38.120 Amendment or Repeal

A. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part
1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.

B. The City Council may amend this chapter without voter approval only to make minor technical adjustments consistent with the purposes set forth in this ordinance and applicable laws or as necessary to comply with the law.

Section 3.38.130 Enjoining Collection Forbidden

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

Section 3.38.140 Severability

If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

Section 3.38.150 Use of Proceeds

The proceeds from the transactions and use tax imposed by this ordinance shall be for general governmental purposes of the City and shall be received into the general fund of the City. Nothing herein shall bind the City to use the proceeds for any specific purpose or function.

Section 3.38.160 Fiscal Accountability Provisions

A. Annual financial audit. The amount generated by this new general purpose revenue source and how it was used shall be included in the annual audit of the City's financial operations by an independent certified public accountant.

B. Citizen's Oversight Committee. Although not otherwise required by law, the City Council shall establish no later than March 18, 2008, a City Transactions and Use Tax Committee to review the expenditure of tax revenues under the authority of this Chapter. The Committee shall consist of at least five members who shall be residents of the City. The terms, composition, and specific duties of the Committee shall be established by resolution of the City Council and all meetings of the Committee shall comply with the provisions of the Ralph M. Brown Act (Gov't Code Section 54950, et seq.).

Section 3. This Ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately, but it shall not become operative until approved by a majority of the voters voting at the general municipal election to be held November 6, 2007.

Section 4. The City Clerk shall publish this Ordinance according to law.