League of Women Voters of California Education Fund
	Stanislaus County, CA November 3, 2015 Election
	Measure G Temporary 0.50% Transaction and Use Tax City of Modesto Majority Approval Required Fail: 10,302 / 44.06% Yes votes ...... 13,078 / 55.94% No votes See Also: Index of all Measures

Arguments For Measure G	Arguments Against Measure G
There are many needs in any community, but Number One is keeping neighborhoods safe. Economic development, jobs, and quality of life suffer without safe neighborhoods. Modesto is a city of great neighbors. Passage of Measure G supports efforts to continue building strong neighborhoods and watch groups. Modesto was hit hard by the economic recession, and continues to struggle to recover. With passage of Measure G, Modesto will be able to restore public safety while preparing for our economy to grow. For the average citizen this measure will cost about four dollars a month. That will provide 80 more cops and enhances fire safety. It will give the people of Modesto a greater quality of life and stronger safer neighborhoods. This will enhance gang suppression and prevention, improve traffic safety, and bring expanded patrols at parks, rivers, and creeks. We will expand our neighborhood code enforcement, and prosecute drug and nuisance housing issues. Modesto put its fiscal house in order. The budget is balanced, retiree health liability reduced by over 70% and headed towards zero, most employees now pay all their share of pension, and new employees have a reduced pension impact plus an older retirement age. Without a revenue source, Modesto's 10-year budget forecast shows no room to add police or fire services. Your City Council has passed a resolution on how added revenues will be spent: the Safer Neighborhoods Initiative. 90% is for public safety! And the Council's strategic plan places great safe neighborhoods as a core value. There will be a citizen's oversight committee to audit and report how Measure G revenues are budgeted and spent. G is GREAT for Modesto. G is GREAT for our neighborhoods. G is GREAT for you. Vote YES on Measure G. /s/ Marvin V. Jacobo, Neighborhood Advocate /s/ Jenny Kenoyer, City Councilmember /s/ Nicholas S. Bavaro, Former Chair, Stanislaus Central Republican Committee /s/ Doug Highiet, Neighborhood Advocate/Business Owner Rebuttal to Arguments For If City Hall had learned to live within its means and guaranteed that its Measure G tax increase actually was going to be spent on more police officers and other safety measures, we might vote for it. But City Hall won't learn to live within their means. It won't provide guarantees on how new tax money would be spent. Just like their failed 2013 tax, the City Council provides No Guarantees in Measure G. Any new taxes can be spent on whatever future City Councils want. Can they actually hire more police officers when City Hall's annual pension `set-aside' is tripling by 2019? While unfunded pension liabilities were $55,859,836 in 2008, they currently total $209,650,130. City Hall claims its money problems are "fixed". But, just before planning for this tax increase, here's what City Hall did: First, the City Council gave City employees pay raises. Even City Hall said these raises will cost $4,500,000 more per year. Second, many employees were given 3 extra days of paid vacation! Third, the City Council decided NOT to spend over $5,000,000 in budget savings on hiring new police officers or closing the gap for unfunded pensions or saving it in a rainy day fund, but instead spent it on these pay raises and selected "one-time projects". Modesto is a community with an average per capita income of $23,017 (June, 2014). The average City government employee salary is $67,339 (2014). Measure G has No Guarantees. Please join us. Vote No on G. /s/ Lorna J. Monteith, Retired /s/ Claudia K. Miller, Retired Executive Director /s/ Ernest R. Foote, VP Stanislaus Taxpayers Association /s/ Patricia R. Boucher, Retail Clerk /s/ Georgianna A. McDonald, Retired Teacher	Whether you believe we need new taxes to pay for more police or you are against new taxes entirely, we hope you will join us and vote no on Measure G. City Hall tries to convince you that new taxes will be spent to make you safer. Actually, there are no guarantees in Measure G that new taxes will be spent on public safety, like more police officers. Please read the whole tax proposal in this pamphlet. You will see that City Hall can spend the new taxes on virtually anything. In the fine print, City Hall admits that "Measure G would not limit the use of the tax revenue." As a "general tax" and not a "special tax", the "City may use funds from the tax for any . . . purpose." Voters cannot bind City Hall to any specific use of Measure G new taxes. The only way voters can guarantee that new taxes would be spent on making us safer is if the City Council had proposed a special tax. Special taxes legally can be limited to specific purposes like more police officers. Instead, City Hall chose a general tax that can be spent on any government purpose City Hall wants, including exploding retirement pension costs for city employees that retire at ages 50 and 55. Pension costs alone are projected to triple from $7.33 million last year to over $21 million in 2020 without hiring one single new police officer! According to Modesto's own financial report, pension accounts are underfunded by $209,650,130 (2014 CAFR, page 67). Until City Hall gets current spending under control, all we can do is vote no to send them a clear message. Instead, let's work together on how we can make our neighborhoods safer without bankrupting us. Vote NO on this blank check. /s/ Joan A. Rutschow, Retired Teacher /s/ Tim Fisher, Former Modesto City Councilman /s/ Dave Thomas, President, Stanislaus Taxpayers Association /s/ Theodore F. Mills, Concerned Citizen /s/ Janice E. Keating, Former Modesto City Councilwoman Rebuttal to Arguments Against The argument against Measure G shows that the opponents are not fully informed. It implies that the Council will not use revenues to improve our city. That is just not true. What is the truth? The truth is that your City Council has already passed an ordinance on how revenues from Measure G will be used. They are: Restoring 80 Police Officers Restoring Community Service Officer positions Keeping all Fire Stations Operating; restoring a truck Building better Neighborhood Collaboration Targeting Nuisance & Drug Houses for abatement Fighting Gangs Expanding Drug Resistance Programs Strengthening Code Enforcement and Prosecution Measure G is for more cops, better neighborhoods - G is for a Better Modesto. G takes us from GOOD to GREAT. It will add another Police Anti-Gang Team and community policing; it adds after-school programs to deter gang recruitment. It's also untrue that Measure G will cover pension obligations and benefits. Modesto is a leader in the state for pension and benefit reform. None of Measure G will go to pay current employee pensions. None will go toward current employee benefits. ALL new employees have lower benefits and an extended retirement age. G is to improve our neighborhoods and the quality of life in Modesto. Those against G have nothing to offer. They do not include any solutions or plans for making our city better. Measure G is all about building a better city. It is all about a safer Modesto. It is all about stronger neighborhoods. G is GREAT for Modesto. /s/ Nicholas Bavaro, Former Chair, Stanislaus Central Republican Committee /s/ Jenny Kenoyer, City Councilmember

Full Text of Measure G

AN ORDINANCE ADDING ARTICLE 11 TO CHAPTER 2 OF TITLE 8 OF THE MODESTO MUNICIPAL CODE RELATING TO TRANSACTIONS AND USE TAX The People and the City Council of the City of Modesto do ordain as follows: WHEREAS, the People and the City Council of the City of Modesto desire to restore critical City services and to implement its Safer Neighborhoods Initiative, aimed at reducing crime, restoring public safety funding, maintaining a safe and inviting community, improving quality of life, and increasing neighborhood collaboration; and WHEREAS, when compared to similar cities, Modesto is approximately 60 percent below average for property tax revenue and 29 percent below average for sales tax per capita; and WHEREAS, Modesto's sales tax rate of 7.625 percent is in the 16th lowest percentile statewide and most Central Valley cities have sales tax rates from 0.5 percent to 1.375 percent higher than Modesto's; and WHEREAS, a one-half of one percent (0.5%) general sales tax would help restore critical City services, particularly police and fire services, which account for the majority of General Fund expenditures; and WHEREAS, since the economic recession started in 2008, the Modesto Police Department has reduced the number of sworn officers from 287 to 219, and due to this reduction the City has the highest per-employee workloads among the State's 25 most populous cities; and WHEREAS, the reductions in sworn officers includes: the elimination of a unit dedicated to neighborhood nuisance properties, the elimination of all school resource officers, the elimination of focused DUI enforcement, the elimination of participation in the regional auto theft task force, the reduction of gang suppression unit officers from 16 to 8 officers, the reduction of traffic unit officers from 8 to 4 officers, the reduction of detectives from 32 to 21 detectives and the reduction in community service officers from 38 to 20 officers; and WHEREAS, a ½ percent (0.5%) general sales tax would enable the City to focus general fund revenues on restoring critical staffing positions to the Police Department and allow for more officers patrolling neighborhoods, more collaboration with residents, increased responsiveness to complaints, more officers dedicated to crime prevention and gang suppression, restoration of detectives to respond to crimes, and restoration of code enforcement in blighted areas; and WHEREAS, since the economic recession started in 2008, the Modesto Fire Department has reduced personnel and apparatus resources by about 25 percent, yet experienced a 22 percent increase in emergency incidents requiring a response since 2010 including a 35 percent increase in structure fires; and WHEREAS, this has resulted in a decrease in Fire Department response times to a level that is far below industry standards, as the department arrives with full alarm response within 10 minutes to 50 percent of structure fire calls, but the industry standard is to arrive within 10 minutes to 90 percent of calls; and WHEREAS, a ½ percent (0.5%) general sales tax would enable the City to focus general fund revenues on restoring critical personnel and apparatus to the Fire Department and as a result: improve response times to calls, prevent more structure fires, improve fire and emergency services generally in the community, and prevent the closure of one or more fire stations; and WHEREAS, the City of Modesto is committed to long term fiscal prudence, responsibility, innovation and self-reliance, and has created a strategic plan that was adopted by the City Council, which Plan focuses resources on critical priorities. The "Safer Neighborhoods Initiative" adopted by City Council Resolution 2015-219 implements important components of the strategic plan; and WHEREAS, if this sales tax is not approved, the City would be unable to implement the Safer Neighborhoods Initiative; and WHEREAS, this Ordinance requires for the tax to be temporary and to sunset in 8 years or sooner if the City's annual general fund revenues reach levels from the 2006-2007 fiscal year, calls for annual audits related to the tax, and requires a citizen oversight board to oversee expenditures from the tax proceeds and report to the City Council regarding the same. SECTION 1. INCORPORATION OF RECITALS. The City Council and the People of Modesto find that all the Recitals are true and correct and are incorporated herein by reference. SECTION 2. AMENDMENT OF MUNICIPAL CODE. Article 11 is hereby added to Chapter 2 of Title 8 of the Modesto Municipal Code to read as follows: ARTICLE 11. TRANSACTIONS AND USE TAX. 8-2.1101- Title. This Ordinance shall be known as the Modesto Transactions and Use Tax Ordinance. This Ordinance shall be applicable in the incorporated territory of the City (hereinafter "City.") 8-2.1102 - 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. 8-2.1103 - Purpose. This Ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the 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 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. 8-2.1104 - 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. 8-2.1105 - Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half of one percent (0.5%) on the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance. 8-2.1106 - 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. 8-2.1107 - Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate of one-half of one percent (0.5%) 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. 8-2.1108 - 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. 8-2.1109 - 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, offi cer, 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. 8-2.1110 - 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. 8-2.1111 - 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 fi xed 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. 8-2.1112- 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. 8-2.1113 - 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. 8-2.1114 - Annual Audit. Annually the City Council retains an independent auditor to conduct an audit of and provide audited financial statements for all of the City's financial activities. The auditor shall include an accounting of the revenue received from the tax in the audited financial statements. The auditor's report shall be presented to the City Council, be reviewed by the Oversight Board, made available on the City's website and made available to the public. 8-2.1115 - Oversight Board The City Council shall appoint a nine- to eleven-member Oversight Board by June 30, 2016 to meet publically at least annually and to: review all revenues and expenditures from the tax measure, review annual audit reports related to the tax measure, and make at least one written annual report to the City Council at a public meeting summarizing the Oversight Board's findings and including any appropriate recommendations. The minutes of the Oversight Board's meetings shall be provided to the City Council and placed on the next available regular Council meeting agenda for information purposes. The members shall be representative of a cross-section of the community, possibly including, but not limited to, representatives of: each geographical police division, schools, local trade associations, chambers of commerce, nonprofit organizations, senior citizen groups, non-partisan political organizations (such as the League of Women Voters), neighborhood organizations, and law enforcement and emergency services organizations (including individuals retired from such groups). The Oversight Board shall, upon request, be provided with detailed information regarding crime statistics, public safety response times, and other available data regarding the performance of the programs funded by this tax measure. 8-2.1116 - Amendments by City Council. The following amendments to this Ordinance must be approved by the voters of the City: increasing the tax rate or revising the methodology for calculating the tax such that a tax increase would result; imposing the tax on transactions and uses not previously subject to the tax (unless such amendment occurs automatically by operation of Section 8-2.1112 ); or extending the tax. The City Council may otherwise amend this Chapter without submitting the amendment to the voters for approval. 8-2.1117 - Termination Date. The authority to levy the tax imposed by this Ordinance shall continue until the earlier of: (i) March 31, 2024; (ii) actual annual general fund revenues reach 2006-2007 levels of $120,369,703.00, as reported in the Comprehensive Annual Financial Report (adjusted for infl ation, as measured by the U.S. Bureau of Labor Statistics' national Consumer Price Index for All Urban Consumers; excluding tax proceeds under this Ordinance; and excluding any irregular one-time revenues from State or Federal grants or programs); (iii) this Ordinance is repealed by a majority vote of the voters of the City; or (iv) this Ordinance is repealed or suspended by a majority vote of the City Council. In the event that the City Council repeals or suspends the tax, it may resume collection without voter approval as long as the transactions tax rate and use tax rate are not higher than the rates set forth in Sections 8-2.1105 and 8-2.1107, respectively, and so long as collection ceases by the sunset date as set forth above. SECTION 3. ADJUSTMENT OF APPROPRIATIONS LIMIT. Pursuant to Article XIIIB of the Constitution of the State of California and applicable laws, the appropriations limit for the City is hereby increased by the aggregate sum authorized to be levied by this tax for fi scal year 2015-16 and each year thereafter. SECTION 4. COMPLIANCE WITH THE CALIFORNIA ENVIRONMENTAL QUALITY ACT. The approval of this Ordinance is exempt from the California Environmental Quality Act (Public Resources Code §§ 21000 et seq., "CEQA," and 14 Cal. Code Reg. §§ 15000 et seq., "CEQA Guidelines"). This Ordinance imposes a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines section 15378(b) (4), the ordinance is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have either such effect, the city would undertake the required CEQA review for that particular project. Therefore, pursuant to CEQA Guidelines section 15060, CEQA analysis is not required. SECTION 5. SEVERABILITY. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. SECTION 6. EFFECTIVE DATE. This Ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately upon applicable voter approval.