League of Women Voters of California Education Fund
	San Mateo County, CA May 19, 2009 Election
	Measure D Pacifica Vital City Services Protection Measure City of Pacifica 55% Approval Required Fail: 2,571 / 38.3% Yes votes ...... 4,139 / 61.7% No votes See Also: Index of all Measures

Arguments For Measure D

Arguments Against Measure D

For our community and our future, please join us in voting YES on Measure D. YES on Measure D will: maintain essential public safety services, including police and fire protect programs for our seniors and youth, including recreation and childcare support economic development including revitalization of aging business districts keep our libraries and the Resource Center open preserve our beaches, hillsides, and coastal environment replace the Fire Assessment with a low cost and more equitable alternative If Measure D fails, reductions in city services are inevitable, impacting our quality of life and property values. Pacifica is not alone in this situation. Times are tough everywhere, even in neighboring cities with large commercial tax bases. Many California cities and counties have already passed or are putting similar measures to a vote. YES ON MEASURE D will replace the current Fire Assessment that ends in June. But unlike the parcel tax, the expense of Measure D will be shared among more people, including out of town visitors. And food and prescription drugs won't be taxed. Most importantly, every penny is legally required to stay in Pacifica for our services and can't be grabbed by the Federal or State government. YES ON MEASURE D includes tough accountability provisions requiring annual audits, public oversight, and quarterly public meetings. This fiscal safeguards will ensure funds are used efficiently, effectively, and as promised. Budget facts will continue to be available online and at libraries to provide additional transparency. And a "sunset clause" is built into the measure ending the tax in 7 years. YES ON MEASURE D is a simple but critical step we can take to maintain vital City safety services, promote economic sustainability, and protect our environment. Yes on Measure D provides protecte community funds under local control! Rebuttal to Arguments For City Council spent $30,000 of your taxpayer money on a public opinion poll to figure out what is the best tax story to tell the voters. No guarantee of any funding goes to programs listed by the $1.7 million tax supporters. That program wish list is merely what the poll consultant told them to say. The tax goes into the unrestricted city general fund available for any Council favorite program, like new city hall offices. Council let the tax guaranteed to the fire department expire to try to force you to buy the $1.7 million replacement tax, a 70% increase. We say the fire department should get the $1 million they need out of the available $4.6 million surplus. We can't afford to give Council any additional taxes. The State of California ratchets up the sales tax itself on April 1 with billions of other tax and fee increases pending. DMV vehicle license fees go up 75% on May 19. The Mayor says the police department has funding increases, so essential services will be fine. Existing city programs can be funded at last year's level and that worked fine for everyone. Council still takes their perks averaging $28,320 per member. Council has not frozen spending nor out of town travel. The daily newspapers list companies and other cities instituting spending cuts. Even Yahoo and Sesame Street are doing so! Measure D is not needed. It's too expensive. It's a Council blank check. Please vote NO.

We are average Pacifica taxpayers and we are voting against this badly planned tax increase. There are no guarantees it will help the fire department. The city can fund the fire department out of its $4.6 million surplus and freeze city spending to last year's level. City services will remain the same as last year, which worked well for everyone. Council has shown us no cost savings anywhere. The city has not frozen hiring, nor stopped out of town travel. City Council still has perks averaging $28,320 per council member. Council should give that money back. Council let last year's $1 million tax guaranteed to the fire department with a senior exemption and a five year sunset expire without even thinking to ask the voters to extend it. This new tax is $1.7 million, a 70% increase, with no senior exemption, a long seven year sunset. But the key hidden fact is this $1.7 million goes into the general fund with no guarantee for the fire department and counil can spend the tax on any of their favorite projects. The $1.7 million tax is a blank check to City Council with less taxpayer control. Unemployment is approaching a 26 year high. Home foreclosures increase. The State of California wants tax increases amounting to $500-600 per adult. The City has not tightened its belt like everyone else. Vote no on this tax and Council can fund the fire department out of the available surplus. City services will remain at last year's level. In fact, the Mayor says the police department budget has gone up over the past couple of years, so public safety will be fine. Don't accept Council doom and gloom. Demand smart thoughtful budgeting without a blank check tax. Rebuttal to Arguments Against YES on Measure D will replace the expiring $75 per homeowner fire assessment that generates slightly over $1 million annually for Pacifica. This 1 cent sales tax increase will generate about $1.3 million annually. Opponents of this measure claim we are taking away a senior exemption. The fire assessment had no senior exemption. Senior homeowners will actually save money by supporting Measure D. Their next property tax bill will be $75 lower when the Fire Assessment tax expires in June. By contrast, Measure D results in a lower tax because it is shared with a greater number of people. Nearly 25% will be paid by out of town visitors. Remember, there is NO sales tax on necessities such as food and prescription drugs. In addition: Measure D will currently produce about $1.3 million, slightly above the expiring fire assessment It won't "be fine" if Measure D fails. Losing over $1 million in revenue means cuts in all city departments and reductions in services. Spending the emergency reserve to pay for basic services is fiscally irresponsible. It is not a "surplus." The City already operates with a lean staff and a hiring freeze on all but critical positions, while maintaining the third lowest crime rate in the county. Measure D is a responsible solution. Everybody pitches in. And every penny is controlled by and stays in Pacifica --- for our police, our fire, and our city services. Please join us in voting YES on Measure D.

Full Text of Measure D

ORDINANCE NO. 763-C.S. AN ORDINANCE OF THE CITY OF PACIFICA IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION THE PEOPLE OF THE CITY OF PACIFICA DO ORDAIN AS FOLLOWS: Section 1. TITLE. This ordinance shall be known as the Pacifica Transactions and Use Tax Ordinance. The City of Pacifica shall be called "City." This ordinance shall be applicable in the incorporated territory of the City. Section 2. 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. PURPOSE. This ordinance is adopted to achieve the following, among other purposes, and directs that provisions hereof be interpreted in order to accomplish these purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative is a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsisent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself 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 California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and, at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. Section 4. 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 transactions and use tax ordinance; 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. Section 5. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of 1.0% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. Section 6. PLACE OF SALE. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. Section 7. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of 1.0% 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 8. 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 9. 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 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 Sate 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 10. 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 11. 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 Tax 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 is 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 possesion 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 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 12. AMENDMENTS. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. Section 13. 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 14. 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 15. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately upon its approval by the voters of the City. Section 16. DECLARATION. The proceeds of the taxes imposed by this ordinance may be used for any lawful purpose of the City, as authorized by the ordinance, resolution, or action of the City Council. These taxes are not special taxes within the meaning of Section 1(d) of Article XIIIC of the California Constitution but are general taxes imposed for general government purposes. Section 17. ANNUAL FINANCIAL AUDITS AND PUBLIC EXPENDITURE REPORTS. The City shall annually verify that the taxes owed under this ordinance have been properly applied, exempted, collected, remitted, and expended in accordance with this chapter, and properly expended according to applicable law. The annual verification shall be performed by a qualified independent third party. A report summarizing the results of this verification shall be made available for public inspection at City Hall. Section 18. EXECUTION. The Mayor and City Clerk are authorized to subscribe this ordinance where indicated below to evidence its approval by the voters of the City. Section 19. CITIZENS' OVERSIGHT COMMITTEE. The City Council shall create a Citizens' Oversight Committee, which shall review the expenditure of proceeds of the taxes imposed by this ordinance and make a public report on those expenditures at least once a year. Section 20. TERMINATION DATE. The tax imposed by this ordinance shall expire seven years after it is first implemented.