Title
Adopt an ordinance adding Chapter 5.38 of the Monterey County Code to impose a transactions and use tax pending voter approval in the November 5, 2024 election (4/5 vote required).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt an ordinance adding Chapter 5.38 of the Monterey County Code to impose a transactions and use tax pending voter approval in the November 5, 2024, election (4/5 vote required).
SUMMARY/DISCUSSION:
In general, county board of supervisors can raise local revenues through taxes, assessments, or fees. Each of these local revenue sources has its own constitutional and statutory authority and unique laws governing its use. Section 2(b) of Article XIII C of the California Constitution, added by Proposition 218 effective November 1996, requires that a ballot measure proposing a general tax be submitted to the voters at an election consolidated with a regularly scheduled general election for members of the governing body of the local government.
Revenue and Taxation Code section 7285 further authorizes a county board of supervisors to levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and the tax is approved by a majority vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue.
In accordance with this authority, the County of Monterey Board of Supervisors has determined it is in the best interest of the County and its residents to submit to the voters a ballot measure authorizing the Board to amend the Monterey County Code to add a 1% transactions and use tax for retail transactions in the unincorp...
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