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2021 Oct 19 - CC PACKET SPCSPECIAL AGENDA REVENUE STUDY SESSION EL SEGUNDO CITY COUNCIL 3.30 PM SPECIAL SESSION TUESDAY, OCTOBER 19, 2021 CITY COUNCIL CHAMBER 350 MAIN STREET, EL SEGUNDO CA 90245 MEETING ID: 816 1032 6271 PIN- 662678 PUBLIC ADVISORY. THE CITY COUNCIL CHAMBER AND/OR LOBBY WILL ONLY BE OPEN TO THE PUBLIC FOR PUBLIC COMMUNICATIONS. (Face masks/coverings are required to be worn inside City facilities) Drew Boyles, Mayor Chris Pimentel, Mayor Pro Tern Carol Pirsztuk, Councilmember Scot Nicol, Councilmember Lance Giroux, Councilmember Tracy Weaver, City Clerk Matthew Robinson, City Treasurer Executive Team Scott Mitnick, City Manager Barbara Voss, Deputy City Manager Jaime Bermudez, Interim Police Chief Michael Allen, Dev. Services Director Elias Sassoon, Public Works Director Melissa McCollum, Com. Services Dir. Mark Hensley, City Attorney Joe Lillio, Chief Financial Officer Deena Lee, Acting Fire Chief Rebecca Redyk, HR Director Charles Mallory, IT Director MISSION STATEMENT: "Provide a great place to live, work, and visit." VISION STATEMENT: "A hub for innovation where big ideas take off." 1 1 How Can Members of the Public Provide Public Comments? Access remotely via Zoom from a PC, Mac, iPad, iPhone, or Android device or by phone. Use URL https://zoom. us/j/81610326271 and enter PIN: 662678 or visit www.zoom.us on device of choice, click on "Join a Meeting" and enter meeting ID and PIN. ■ Join by phone at 1-669-900-9128 and enter meeting ID and PIN. Your phone number is captured by the Zoom software and is subject to the Public Records Act. Dial *67 BEFORE dialing in to remain anonymous. For Public Communications, members of the public may provide comments via Zoom. When commenting, notify meeting host by raising your virtual hand (see hand icon at bottom of screen) and you will be invited to speak. (If you do not wish for your name to appear on the screen, then use the drop -down menu and click on "rename" to rename yourself "anonymous") Please note that you will be placed in a "listen only" mode and your video feed will not be shared with City Council or members of the public. ■ For written communication, submit to ALLELECTEDOFF ICIALS(Delsegundo. org by 3:00 PM to be uploaded to the Website. Emails received after 3:00 PM will be posted the next day. ■ Public communication will be via zoom only. ■ Attendees' information captured by Zoom software will be considered public documents subject to possible posting on the City's website and are subject to disclosure under the Public Records Act. Additional Information: The City Council, with certain statutory exceptions, can only take action upon properly posted and listed agenda items. Any writings or documents given to a majority of City Council regarding any matter on this agenda that the City received after issuing the agenda packet are available for public inspection in the City Clerk's Office during normal business hours. Such documents may also be posted on the City's website at www.elsegundo.org and additional copies will be available at the City Council meeting. Unless otherwise noted in the agenda, the public can only comment on City -related business that is within the jurisdiction of the City Council and/or items listed on the agenda during the Public Communications portions of the Meeting. Additionally, members of the public can comment on any Public Hearing item on the agenda during the Public Hearing portion of such item. The time limit for comments is five (5) minutes per person. Before speaking to the City Council, please state: your name, residence, and organization/group you represent, if desired. Please respect the time limits. K E In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk's Office at 310-524-2305. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. SPECIAL SESSION REVENUE STUDY SESSION EL SEGUNDO CITY COUNCIL TUESDAY, OCTOBER 19, 2021 — 3:30 PM CALL TO ORDER I ROLL CALL PLEDGE OF ALLIGIANCE PUBLIC COMMUNICATION (Virtually only) — (Related to City Business Only — 5- minute limit per person, 30-minute limit total Individuals who have received value of $50 or more to communicate to the City Council on behalf of another, and employees speaking on behalf of their employer, must so identify themselves prior to addressing City Council. Failure to do so shall be a misdemeanor and punishable by a fine of $250. While all comments are welcome, the Brown Act does not allow City Council to take action on any item not on the agenda. City Council and/or City Manager will respond to comments after Public Communications is closed. SPECIAL ORDER OF BUSINESS Review Potential Revenue (taxes and fees) Enhancement Options and Receive Direction from City Council on Whether to Pursue any of the Potential Revenue Measure Options. Recommendation: Review Potential Revenue Enhancement Options. 2. Provide direction, as necessary. ADJOURNMENT POSTED: DATE: BY: TIME: October 18, 2021 Tracy Weaver, City Clerk __ 2:30 PM ��t' 3 3 cirr or E L S E G U N D O City Council Agenda Statement Meeting Date: October 19, 2021 Agenda Heading: City Council Study Session TITLE: Review potential revenue enhancement options and receive direction from City Council on whether to pursue any of the potential revenue measure options. RECOMMENDATION: 1. Review potential Revenue Enhancement Options. 2. Provide direction, as necessary. FISCAL IMPACT: There is no direct fiscal impact for FY 2021-22. If City Council approves moving forward with one or more of the revenue options and the ballot measure is approved by El Segundo voters, subsequent fiscal years would have increased revenue in the range of $600,000 - $16.3 million per year. BACKGROUND: As spelled out in the City's FY 2020 — 2022 Strategic Plan under Goal Five and as requested by City Council, staff has identified various revenue enhancement options to present to City Council during the special Study Session. While there are numerous revenue options general law municipalities have available, the focus of the discussion will be on the following options: 1. Sales Tax (local use and transaction tax) 2. Utility Users Tax (UUT) 3. Parking Tax 4. Business License Tax (BLT) 5. Cannabis Tax 6. Other options Revenue Enhancement Options In general, a city's revenues take the form of payments for services (fees), taxes, and allocations from state and federal governments. Revenues available to fund local programs are largely restricted in their use. Those generated from specific sources must be used only for the intended services. Revenues that are considered discretionary are categorized as General Fund revenues, usually consisting of sales tax, property tax, and other general tax revenues (utility user tax, business license tax, transient occupancy tax, real property transfer tax). Local governments are constantly challenged to maximize and diversify new funding sources in order to maintain services and ensure long-term financial stability. n City Council Revenue Study Session October 19, 2021 Page 2 of 11 To meet current and future service expectations and ensure the maintenance of current service levels during upcoming economic challenges, staff has evaluated existing revenue sources and new revenue options, including special revenue sources dedicated to public safety and infrastructure. DISCUSSION: SALES TAX The Sales Tax in El Segundo is 9.50 %. The legal maximum rate for sales taxes in Los Angeles County currently is 10.25%. Consequently, there is a maximum of 0.75% (or % cent) of Sales Tax that may be imposed in El Segundo as a local transaction and use tax (local sales tax). The County may impose taxes both within unincorporated areas and cities. If, however, a city already collects a local Use & Transaction Tax up to the maximum of 0.75% for a total rate of 10.25 %, County regional tax cannot be collected within that city. On April 10, 2018, Measure C was approved by 84.97% of El Segundo voters. This Measure raises revenue for general City purposes by authorizing a % cent transfer and use tax ("sales tax.") within El Segundo. The tax is paid by purchasers of goods in El Segundo that are subject to sales tax. The tax, however, will only be collected if the County places a sales tax measure on a ballot and would only continue to be collected if the County's sales tax measure was legally approved by a majority of County voters. Under current law, Measure C prevents the County from imposing a sales tax within El Segundo and instead results in the City collecting available sales tax revenues. A revenue enhancement option is to bring Measure C back to the voters and request immediate application of the tax increase to the City of El Segundo, which would generate approximately $8.6 million in annual City sales tax revenues. All tax revenue would stay local and be guaranteed for use by the City to pay for much needed unfunded infrastructure and general City operations and services. FY 2021-22 Sales Tax (Budget) Estimated New Sales Tax Revenue 1% 0.25% 0.50% 0.75% $12,250,000 $3,062,500 $6,125,000 $9,187,500 Los Angeles County has 88 incorporated cities. There are 51 cities in Los Angeles County, or 58%, that have voter approved ballot measures that authorized a local use and transaction tax. As a reference, the attached exhibit A has a detailed listing of cities within Los Angeles County, as well as the State of California, with a local use and transaction tax, the percentage of the voter approved tax, and the date it was enacted. UTILITY USERS TAX (UUT) 6 City Council Revenue Study Session October 19, 2021 Page 3 of 11 A Utility User Tax (UUT) may be imposed by a city on the consumption of utility services, including (but not limited to) electricity, gas, water, sewer, telephone, refuse and cable television. The City of El Segundo imposes UUT on the consumption of a few utility services for the nonresidential consumer. Current rate and categories are displayed below: UUT Description Current rate on Commercial Accounts 1 UUT Gas/Cogeneration 3% 2 UUT Electric 3% 3 UUT Water 3% 4 UUT Telecommunication 2% 5 UUT pre -paid wireless 1.5% Revenue Enhancement from UUT collections may be accomplished by: 1. Expanding utility service categories to be taxable (i.e.: wastewater, cable, refuse collection) 2. Assess UUT on residential service 3. Increase current rates on nonresidential service UUT Options No. Revenue Source Current Rate (non- Residential) FY 2021-22 Budget (Revenues) Annual Revenue per each additional 1 % (_Residential Annual Revenue per each additional 1 % non -Residential 1 Gas(natural)/Cogen 3% $ 2,719,500 $ 25,200 $ 906,500 2 Electric 3% 2,420,000 67,200 806,667 3 Telecommunication 2% 800,000 67,200 266,667 4 Water 3% 350,000 84,000 116,667 5 Pre paid wireless 1.5% 150,000 42,000 50,000 6 Cable/Video 0% - 84,000 - 7 Refuse collection 0% - 18,480 - Total i 1 $ 6,439,500 $ 388,080 $ 2,146,500 Average fiscal impact per residential and business acct $ 55 $ 537 For each 1 % of UUT assessed, the City would potentially receive an additional $2.1 million in UUT annually from nonresidential services and up to $388,000 from residential services. One consideration is adjusting the rate to 3.5% across all services for non- residential. This would increase UUT revenue by $1.8 million per year. C: City Council Revenue Study Session October 19, 2021 Page 4 of 11 The following table outlines UUT rates from other Los Angeles County Cities: J UUT Information Summary Listing - Cities in Los Angeles County City Intrastate Interstate Intl Wireless PrivateCom * Video Electric Gas Water Sewer Trash Alhambra 5.00% R&N 5.00% R&N 5 00% R&N 5R&N 5.00% N &00% N 5.00% N Arcadia 5.00% 5 00% 5.00% 5.00% 7.00% 7.00% 7 00% Baldwin Park 3.00% 3 00% 3.00% 3.00% 3.00% 3.00% 3 00% Bell 10.00% 10.00% 10.00% 10 00% 10.00% Bellflower 5.00% 5.00% 5.00% 5 00% 5.00% 5.00% 5.00% Burbank 7.00% 7.00% 7.00% 7 00% 7.00% 7.00% 7 00% Calabasas 5.00% 5.00% 5.00% 5.00% 5.00% 5 00% Carson 2.00% 2.00% Claremont 5.50% 5.50% 5.50% 5.50% 5,50% 5.50% 5.50% 5.50% Compton 8.50% 8 50% 8.50% 8.50% &50% 10.00% 10.00% 10.00% Covina 6.00% 6.00% 6.00% 6.00% 6.00% 6,00% Cudahy3.75% R 8.00% N 3.75% R 8.00% N 3.75% R 8.00% N 3.75% R 8,00% N 3.75% R 8.00% N 4.00% R 8.00% N 4.00% R 8.00% N 4.00% R 8.00% N 4 00% R 8 00% N Culver City 11 00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% Downey 4 80% 4.80% 4.80% 4.80% 4 80% 5.00% 5.00% El Monte 6 50% 6.50% &50% 6 50% 6 50% 7.00% 7.00% ElSegundo 2.00% N 200% N 2.00% N 2 00% N 2 00% N 3.00% N 3.00% N 3.00% N Gardena 5.00% 5 00% 5.00% 5.00% 5.00% Glendale 6.50% 6.50% 6.50% 6 50% 6.50% 6,50% 7.00% 7 00% 7 00% Hawthorne 5. 00% 5.00% 5.00% 5.00% 5.00% & 00% 5.00% 1 5.00% 5 00% Hermosa Beach 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% 6.00% 6.00% 6.00% Huntington Park 9.25% 9.25% 1 9.25% 9.25% 9.25% 9.75% 9.75% 9 75% Inglewood 8 00% 8.00% 8.00% 8.00% 8.00% 8.00% 10.00% 10.00% 10.00% Irwindale 7 50% 7.50% 7.50% 7.50% 7.50% 7.50% 7 50% 7.50% 7.50% La Verne 5 75% j 5 75% 5.75% 5.75% 5.75% 6 00% 1 6.00% Lakewood 3 00% 3 00% 3.00% 3.00% 3.00% 3 00% 3.00% 3 00% Lawndale 5 50% 5 50% 5.50% 5.50% 5.50% 5.50% 5.50% 5 50% Long Beach 5.00% 5.00% 5.00% 5.00% 5.00% 5 00% 5.00% 5 00% Los Angeles 9.00% 9.00% 9.00% 9.00% 9 00% 10.00% 10.00% Lynwood 9 00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% Malibu 4.50% 4.50% 4.50% 4.50% 4.50% 5.00% 5.00% Maywood y 4.00% R 7 00% N 4.00% R 7.00% N 4.00% R 7.00% N. 4.00% R 7.00% N 4.00% R 7.00% N 4.00% R 7 00% N 4.00% R 7.00% N 4 00% R 7.00% N Monterey Park 3 00% R 5 50 /o N 3 00°% R 5.50 /o N 3 00°% R 5 50% N 3.00°% R 5.50% N 3.00°% R 5.50% N Norwalk 5 50% 5 50% 5 50% 5 50% 5 50% 5.50% Paramount 5 50% 5.50% 5 50% 5.50% 5 50% 5 50% 5.50% Pasadena 8 28% 8.28% 8 28% 8.28% 8 28% 9 40% 1 7 67% 7.90% 7.67% Pico Rivera 4.50% 4,50% 4 50% 4.50% 4.50% 4 50% 4 50% 4.50% Pomona 9.00% 9.00% 9.00% 9.00% a00% 9 00% 9.00% 9.00% Rancho Palos Verdes 3.00% 3.00% 3.00% 3.00% 3 00% 3.00% 3.00% Redondo Beach 4.75% 4.75% 4.75% 4.75% 4.75% 4.75% 4.75% 4.75% San Marino 5.00% 5.00% 5.00% 5.00% 1 5.00% 5.00% 5.00% San Gabriel 8.00% 8.00% 8.00% 8.00% 8.00% 8 00% 8.00% 8.00% Santa Fe Springs 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% Santa Monica 10.00% 10.00% 10 00% 10 00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% Sierra Madre 10 00% 10.00% 10 00% 10 00% 10 00% 10.00% 10.00% 10.00% 10 00% South Pasadena 7.50% 7 50% 7 50% 7.50% 7.50% 7.50% Torrance 6.50% 6 50% 6.50% 6 50% 1 &50% 6.50% 6.50% 6.50% 6.00% Vernon 6.00% N 6.00% N 6.00% N 6.00% N 1 6.00% N 16 00% N 6.00% N 6.00% N 6.00% N Whittier 5.00% 5.00% 5.00% 5.00% 5 00% 5.00% 1 5.00% 1 5.00% County of Los Angeles 4.50% 4 50% 4 50% 4 50% 4,50% 1 1 4.50% 1 4.50% "N" represents nonresidential (business/commercial) and "R" represents residential 7 City Council Revenue Study Session October 19, 2021 Page 5 of 11 PARKING TAX A parking tax applies to the rental of non-residential paid parking spaces in the City. The Parking Tax applies because a building owner or owner's agent who receives rent from a building tenant for the occupancy of a parking space is an operator who must collect and remit the tax from the parking space occupant to the City. The parking tax is due to the City from the parking operator, not directly from the parking customer. For the purpose of this study, staff estimated a 10% on parking tax rate at $20.00 daily average rate and 20 days/month occupancy at 80%. *Source: https.Ilen.parkopedia.conilparking/el segundo BUSINESS LICENSE TAX 1. Update and Consolidation of Business Types and Increase on Base Rate The City of El Segundo's current business license tax program is detailed in Title 4 of the El Segundo Municipal Code. Most of the current language in Title 4 was developed in the 1960s and 70s, with revisions taking place by Ordinance in 1988, 1996, and 2000. The City's current Business License Tax program classifies businesses in 35 business categories including a "Business General- catch all" classification for business types that cannot be categorized in any of the thirty-five descriptions. As technology continues to evolve, new business concepts started populating the market and displacing some of the standard business models. Recognized as one of the most "Business Friendly Cities" among 88 cities of Los Angeles County, El Segundo's strong infrastructure, fiber optic network, and skilled workforce makes it an ideal setting for housing the new wave of business models very often known as "disruptive technological business models". The City's Business License Tax program has not been updated to capture the new businesses and service models that exist in today's new economy. By updating the City's code, these new economy business models will become more appropriately identified in the code, better serviced, and more effectively assessed. In order to remedy this issue, staff has proposed a revision and update to the business classifications, as well as proposed a more simplified tax rate by creating fewer categories and allowing for tax exemption incentives for civic engagement activities and small to City Council Revenue Study Session October 19, 2021 Page 6 of 11 medium size residential based businesses. An example of this could be a creation of a small business exemption for businesses who meet the following criteria: two employees or less, under 5,000 square feet, and annual gross income of $25,000 or less. The small business exemption could exempt the qualified small business from a certain percentage of the base rate to a full exemption of the base rate. For the purposes of this study, the base rate for FY 2021-22 is estimated at $111.30 with a proposed base rate increase of $50. Total FY 20-21 Base Rate Number of (<10 EE & < 5000 sf ) Business 7,000 , $ 111.30 $ 2. Sales Tax Credit (STC) Reduction Current revenue estimate from base rate 779,100 Annual Revenue for a $50 adjustment to the base rate $ 350,000 In addition to the tax structure, the City currently offers a sales and use tax credit to businesses to offset the cost of the Business License Tax. In 2010, Measure N passed (1587/769) and the Sales Tax Credit was reduced from 50% to 40% (Ordinance 1439). This credit was implemented as a business attraction tool. The current structure of this credit permits businesses to utilize this credit each year without a sunset date. Some businesses may be entitled to a sales tax credit if sales tax is collected and apportioned to the City of El Segundo. This credit is based solely on the 1 % local sales and use tax allocated to the City and is calculated on the actual amount of sales and use tax received by the City that was generated by the business. The STC may offset up to 100% of the Business License Tax owed by a business. Staff performed a fiscal impact analysis on the current STC from 2014 to 2021 and determined that businesses utilize an average of $1.2 million in sales tax credit to offset their Business License Tax payment each year. This represents about 10% of the total business license revenue or the equivalent of 1.5% of the total general fund revenues, which is not collected. The table below shows the total sales tax credit claimed (revenue loss) from FY 13-14 to FY 20-21. City Council Revenue Study Session October 19, 2021 Page 7 of 11 ,N1 a x imum Exposure 00%. Sales Tax credit) FY 20-21 3,718,279 Total Sales Taix Credit Claimed YO 989,781 27% FY 19-20 4,637,485 1,091,950 24% FY 18-19 3,973,101 1,087,518 27% FY17-18 4,338,071 1,198,370 28% FY 16-17 3,626,866 1,320,048 36% FY 15-16 3,835,821 1,368,535 36% FY 14-15 3,577,053 1,370,039 38% FY13-14 3,119,083 1,213,618 39% * % represents the volume of credits claimed from total exposure: 40% average After careful analysis, staff recommends a gradual reduction of the sales tax credit to be fully eliminated as follows: reduce the credit to 20% year one after passage of the measure by voters; reduce the credit to 10% the second year after passage, and reduce the credit to 0% the third year. 3. Penalty Credit Under E.S.M.C. 4-1-28, the City currently offers a "credit for penalties paid" for any businesses that pay their Business License Tax late. The business can credit 50% of the penalty amount towards their Business License payment for the following year not to exceed the total tax due. Staff has reviewed the benefits and the financial impacts of this credit and recommends eliminating this program which has become a reward for late payments. Penalty Credit Claimed FY20-21 FYI 9-20 FYI 8-19 FYI 7-18 FYI 6-17 FY15-16 FY14-15 FY13-14 30,546 3,414 772 34,569 317,364 28,780 2,897 4,188 CANNABIS TAX California voters formally passed Proposition 64 in November of 2016. Prop 64 legalized the use, sale, distribution, manufacturing, cultivation, testing, and delivery of recreational Cannabis products. The cannabis initiative petition is now being circulated for purposes of gathering signature. The circulator of the initiative has six months to gather signatures and potentially qualify it for the November 2022 election. Some of our neighboring cities' votes have pass the marijuana business tax measures with strong majorities: Artesia 67.36% (November 2020), Carson 64.38% (November 2016), Culver City 84.94% (April 2018), Hawthorne 61.49% (November 2020), Long Beach 68.25% (November 2016). City Council Revenue Study Session October 19, 2021 Page 8 of 11 The California Department of Tax and Fee Administration has released the total amount of sales from recreational marijuana made by the state is $2.8 billion since 2018. This figure includes $1.4 billion in excise tax, $347.4 million in cultivation tax, and $1 billion in sales tax. For the fiscal year 2020-2021 California has made approximately $1 billion with close to $817 million in recreational cannabis tax money. This makes for a 55 percent increase in cannabis earnings for state coffers in comparison to the fiscal year prior. Total 9,174 cannabis business licenses have been issued in California as of 1/20/2021. The growth of the cannabis industry is showing no signs of slowing down. Since local cities were affected by the negative aspects of cannabis legalization regardless of whether they allowed retail sales in their cities, municipalities should stand to gain from embracing the legal cannabis industry, look to benefit financially from commercial companies and create jobs in the community directly and indirectly. Attachment B reflects neighboring cities' cannabis tax rates per Harris & Associates. Based on these rates and other relevant research, staff made reasonable estimates on cannabis related revenues. Cannabis Tax Rates Est. Annual Revenues Cannabis Revenues Conservative Moderate Aggressive Conservative Moderate Aggressive Application Fee (Full RFP Review) 10 $10,000 $20,000 100,000 200,000 Annual Permit Admin. Fee 10 $10,000 $20,000 100,000 200,000 Local Sales Tax 2 1,000,000 1% 1% 20,000 20,000 Business License Tax - Distribution 2 1,000,000 $ 2% 6% 40,000 120,000 Retail (Recreational) 2 1,000,000 $ 6% 10% 120,000 200,000 Retail (Medical) 1 100,000 $ 5% 10% 5,000 10,000 Testing 1 100,000 $ 1% 7% 1,000 7,000 Manufacturing 2 1,000,000 $ 2% 6% 40,000 120,000 Cultivation 2 10,000 sf $10 /sf $20 /sf 1 200,000 400,000 Total Annual Revenuel 626,000 1,277,000 According to other states and other California cities' historical revenue trends, cannabis program revenues took several years to ramp up to somewhat sustainable level, but they grew very quickly from the start. There could be banking issues that the City may need to take consideration of with cannabis revenue collections. Such as cash transactions due to the nature of the cannabis business, limited banking options due to Federal law restrictions of excepting cash proceeds into the banking system from the sales of cannabis, and underpayment of taxes reported to the taxing agency due to the nature of being a cash based industry. 11 City Council Revenue Study Session October 19, 2021 Page 9 of 11 SUMMARY OF POTENTIAL ADDITIONAL REVENUE: No. Revenue Source Estimated Revenue 1 Sales Tax $3 million - $9.2 million 2 Utility User Tax (UUT) $1.8 million - $2.6 million 3 Parking Tax - 10% $1.7 million 4 Business License Tax $1.3 million to $1.5 million 5 Cannabis Tax $600,000 - $1.3 million 6 Total Options $8.4 million - $16.3 million All of the referenced revenue measures would require approval of four (4) out of the five (5) Councilmembers to approve placing the measure(s) on the general election ballot for voters to weigh in on approving the measure. The next general election is slated for November 2022. If City Council supports moving forward with one or more of these options, staff would need direction on which option(s) to move forward with. The Measure(s) will then be developed and brought back for City Council discussion during February -April 2022. Any ballot measure would need to be finalized and approved by City Council no later than June 21, 2022, in order to be placed on the November 2022 general election. OTHER OPTIONS Below is a listing of other revenue related options. While the General Obligation Bonds require voter approval, the other options only require approval by City Council to implement. General Obligation (G.O.) Bond A general obligation bond (GO bond) is a municipal bond backed solely by the credit and taxing power of the issuing jurisdiction rather than the revenue from a given project. General obligation bonds are issued with the belief that a municipality will be able to repay its debt obligation through taxation or revenue from projects. G.O. Bonds, if approved by voters, typically add an ad valorem tax to property owners within the municipality. General obligation bonds also serve as a way for local governments to raise funds for projects that create streams of income for things such as roads, parks, equipment, and bridges. General obligation bonds are usually used to fund government projects that will serve the public community. Certificate of Participation (COPs A Certificate of Participation is a method of funding used by governing agencies for construction or improvement of public facilities. By use of a lease type repayment 12 City Council Revenue Study Session October 19, 2021 Page 10 of 11 structure, the monies needed to fund these building projects, even though some may be payable over periods in excess of 20 years, do not, by California State law, constitute a public debt; therefore they do not require voter approval. Federal tax laws, however, treat these lease type obligations as debt, which allows for tax-exempt interest to the underwriting agency. Government agencies with this statutory authorization of funding include the County Board of Supervisors, City Councils, District School Boards, and Special District Boards. Other key elements of the COP are: • The approving public agency enters into a tax-exempt lease with a lessor. Lessor acquires site through purchase from a third party or by leasing it from the public agency. • Facilities are implemented more quickly than those approved by a General Obligation Bond. • COPs obligate the General Fund. • COPs can encumber the facility and the land. Community Facilitv District (CFD A CFD special tax, also referred to as Mello Roos, and 1913/1915 Act assessment appears on property tax bills as a separate charge from the 1 % ad valorem (general) property tax. The line item for the charge includes the name of the district, the amount due for the tax year, and district contact information. There are many agencies throughout the Los Angeles County, including municipalities and school districts, that have formed CFDs and/or assessment districts. CFDs are formed under California law through City Council approval and a property owner election to provide funding for public infrastructure improvements required in connection with development of property within the respective district. Some examples the CFD can be formed to fund are: landscaping districts, street lighting districts, business improvement districts (BIDs), and utility undergrounding districts. Paramedic Subscription Service Currently, the City of El Segundo does not assess a fee to El Segundo residents for paramedic transport. Nonresidents are billed the full cost of paramedic transport. A paramedic subscription service would be a program for residents only. A nominal annual fee would be assessed to those residents who choose to voluntarily opt -in to the paramedic transport program. The residents who choose to opt -in to the program would not be assessed a fee for the paramedic transport services. However, those residents who do not choose to opt -in would be subject to the full cost, just as nonresidents are today. 13 City Council Revenue Study Session October 19, 2021 Page 11 of 11 While the listing of other options are common revenue tools implemented in the municipal space, they are only a small sample of the menu of revenue options available to City Council. NEXT STEPS: If City Council directs the City Manager to implement one or more of the listed revenue options, City staff will begin working on the details of the possible revenue measure and come back to City Council in February -April 2022 with the proposed comprehensive revenue measure that would be placed on the November 2022 general election. CITY STRATEGIC PLAN COMPLIANCE: Goal: 5 Champion Economic Development and Fiscal Sustainability: Objective: B El Segundo approaches its work in a financially strategic and responsible way PREPARED BY: Vicky Cao, Management Analyst and Joseph Lillio, CFO REVIEWED BY: Barbara Voss, Deputy City Manager APPROVED BY: Scott Mitnick, City Manager ATTACHED SUPPORTING DOCUMENTS: A. City-wide Strategic Plan: Goal 5 B. Sales Tax Comparisons C. Utility User Tax Comparisons D. Cannabis Tax Comp 14 Goal 5. Champion Economic development and Fiscal S u st a i n a b i l i ty (Continued) - - 'j Objective 5B: El Segundo approaches its work in a financially strategic and responsible way. Top Council Priority Key Performance 1. Consider guidelines for the use of potential revenue from golf course lease. Indicators ✓ Online v. manual Other Activities transactions 2. Continue on a sustainable financial path, solve future structural ✓ Measure the deficits, and maintain reserves. unfunded pension 3. Continue to pay down unfunded pension liabilities. liability per capita 4. Bring proposed business license tax to City Council for a future ballot. ✓ Investment policy 5. Provide for an annual adjustment of the master fee schedule to consider CPI. compliance 6. Conduct a water and sewer rate study to ensure the adequacy of rates to support the water and sewer system. 7. Enhance existing revenues and look for new revenue sources (grants, economic development, tax measures). 8. Conduct a development impact fee update. 9. Explore developing a strategy in collaboration with other cities to get relief from low property tax with the potential of working toward a future statewide ballot measure. 10. Evaluate creating a risk manager position to establish a coordinated program of management and reduction of costs associated with liability claims and workers' compensation. 11. Determine the right reserve level so excess reserves can be used for services. 15 CDTFA-105 REV. 21 (4-21) STATE OF CALIFORNIA DISTRICT SALES AND USE TAX RATES CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION District Taxes, Rates, and Effective Dates (City): Indicates district tax applies within the city limits and is in addition to other applicable state, local, and transit district taxes. Certain cities provide addresses located within a special taxing jurisdiction. Tax Area District Name and Acronym Rate Effective Date End Date Alameda County Alameda County Essential Health Care Services Transactions and Use Tax (ACHC) 0.50% 07-01-2004 Alameda County Transportation Improvement Authority (ACTT) 0.50% 04-01-2002 Alameda County Transportation Commission Transactions and Use Tax (ACTC) 0.50% 04-01-2015 Bay Area Rapid Transit District (BART) 0.50% 04-01-1970 Alameda (City) City of Alameda Transactions and Use Tax (ALTG) 0.50% 04-01-2019 Albany (City) City of Albany Transactions and Use Tax (ALBG) 0.50% 04-01-2013 Emeryville (City) City of Emeryville Police Fire Child Transactions and Use Tax (EMEF) 0.25% 07-01-2020 Hayward (City) City of Hayward Transactions and Use Tax (HWDG) 0.50% 10-01-2014 Newark (City) City of Newark Transactions and Use Tax (NEGT) 0.50% 04-01-2017 San Leandro (City) City of San Leandro 2015 Transactions and Use Tax (SLDG) 0.50% 04-01-2015 Union City (City) City of Union City Transactions and Use Tax (UCGF) 0.50% 04-01-2011 Amador County Amador County Fire Protection and Emergency Med. Services Transactions and Use Tax (AMCG) 0.50% 04-01-2009 Butte County Calaveras County Angels Camp (City) City of Angels Camp Transactions and Use Tax (ACGT) 0.50% 1 04-01-2019 Colusa County Williams (City) City of Williams Transactions and Use Tax (WLMS) 0.50% 04-01-2007 Contra Costa County Bay Area Rapid Transit District (BART) 0.50% 04-01-1970 Contra Costa Transportation Authority (CCTA) 0.50% 04-01-1989 County of Contra Costa Transactions and Use Tax (CCTU) 0.50% 04-01-2021 Antioch (City) City of Antioch Increase Transactions and Use Tax (ANIT) 1.00% 04-01-2019 Antioch (City) City of Antioch Transactions and Use Tax (ANTG) 0.50% 04-01-2014 03-31-2019 Concord (City) City of Concord 2021 Transactions and Use Tax (CNTU) 1.00% 04-01-2021 Concord (City) City of Concord Transactions and Use Tax (CNCD) 0.50% 04-01-2011 03-31-2021 El Cerrito (City) City of El Cerrito 2015 Transactions and Use Tax (ELCG) 1.00% 04-01-2015 El Cerrito (City) City of El Cerrito Street Improvements Transactions and Use Tax (ECSI) 0.50% 07-01-2008 Hercules (City) City of Hercules Temporary Transactions and Use Tax (HTGT) 0.50% 10-01-2012 Martinez (City) City of Martinez Road Maintenance and Improvement Transactions and Use Tax (MRMS) 0.50% 04-01-2017 Martinez (City) City of Martinez Transactions and Use Tax (MZGT) 0.50% 04-01-2019 Moraga (Town) Town of Moraga Transactions and Use Tax (MGAG) City of Orinda Essential Services Transactions and Use Tax (ORTU) City of Orinda Transactions and Use Tax (ORGT) 1.00% 1 04-01-2013 Orinda (City) 1.00% 04-01-2021 Orinda (City) 0.50% 04-01-2013 03-31-2021 Page 1 16 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective Date End Date Pinole (City) City of Pinole 2015 Transactions and Use Tax (PNGT) 0.50% 04-01-2015 Pinole (City) City of Pinole Transactions and Use Tax (PNLE) 0.50% 04-01-2007 Pittsburg (City) City of Pittsburg Preservation of Citywide Service Temporary Transactions and Use Tax (PPTG) 0.50% 10-01-2012 Pleasant Hill (City) City of Pleasant Hill Transactions and Use Tax (PLGT) 0.50% 04-01-2017 Richmond (City) City of Richmond 2014 Transactions and Use Tax (RHMG) 0.50% 04-01-2015 Richmond (City) City of Richmond Transactions and Use Tax (RMGT) 0.50% 04-01-2005 San Pablo (City) City of San Pablo (EMS) Transactions and Use Tax (SPES) 0.25% 10-01-2014 San Pablo (City) City of San Pablo Transactions and Use Tax (SPRS) 0.25% 10-01-2017 Del Norte County Del Norte County Fairgrounds Transactions and Use Tax (DNCF) 0.25% 04-01-2015 Del Norte County Unincorporated Area Transactions and Use Tax (DNTU) 1.00% 04-01-2021 Crescent City (City) Crescent City Transactions and Use Tax (CSTU) 1.00% 04-01-2021 El Dorado County Placerville (City) City of Placerville Public Safety Transactions and Use Tax (PLPS) 0.25% 04-01-1999 Placerville (City) City of Placerville Special Transactions and Use Tax (PLST) 0.25% 04-01-2011 Placerville (City) City of Placerville Special Transactions and Use Tax for Water, Sewer, Drains, Street Facilities (PVWS) 0.50% 04-01-2017 South Lake Tahoe (City) City of South Lake Tahoe 2021 Transactions and Use Tax (SLTU) 1.00% 04-01-2021 South Lake Tahoe (City) City of South Lake Tahoe Transactions and Use Tax (SLTG) 0.50% 04-01-2005 Fresno County Fresno County Public Library Transactions and Use Tax (FCPL) 0.125% 04-01-1999 Fresno County Transportation Authority (FCTA) 0.50% 07-01-1987 Fresno County Zoo Authority (FCZA) 0.10% 04-01-2005 Coalinga (City) Coalinga General Transactions and Use Tax (COLG) 1.00% 04-01-2019 Fowler (City) City of Fowler Transactions and Use Tax (FWLG) 1.00% 04-01-2019 Huron (City) City of Huron Public Safety Special Transactions and Use Tax (HPST) 1.00% 04-01-2014 Kerman (City) City of Kerman Transactions and Use Tax (KERM) 1.00% 04-01-2019 Kingsburg (City) City of Kingsburg Transactions and Use Tax (KBTG) 1.00% 10-01-2018 Parlier (City) City of Parlier Transactions and Use Tax (PALR) 1.00% 04-01-2020 Reedley (City) City of Reedley Public Safety Transactions and Use Tax (RDPS) 0.50% 07-01-2008 Reedley (City) City of Reedley Transactions and Use Tax (REEB) 0.75% 07-01-2020 Sanger (City) City of Sanger Public Safety Transactions and Use Tax (SGPS) 0.75% 07-01-2008 Selma (City) City of Selma Public Safety Transactions and Use Tax (SLMA) 0.50% 04-01-2008 Glenn County Orland (City) City of Orland Transactions and Use Tax (ORDG) 0.50% 04-01-2017 Humboldt County Humboldt County Transactions and Use Tax (HBGT) 0.50% 04-01-2015 Arcata (City) City of Arcata Transactions and Use Tax (ARGF) 0.75% 04-01-2009 Eureka (City) City of Eureka Supplemental Transactions and Use Tax (ERST) 0.50% 04-01-2011 Eureka (City) City of Eureka Transactions and Use Tax (ERKA) 0.25% 04-01-2009 Fortuna (City) City of Fortuna Police and Essential Services Transactions and Use Tax (FOGT) 0.75% 04-01-2017 Page 2 17 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective Date End Date Rio Dell (City) City of Rio Dell Transactions and Use Tax (RDGT) 1.00% 04-01-2015 Trinidad (City) City of Trinidad Transactions and Use Tax (TRGF) 0.75% 04-01-2009 Imperial County Imperial County Local Transportation Authority (IMTA) 0.50% 04-01-1990 Calexico (City) Calexico General Fund Transactions and Use Tax (CXGF) 0.50% 10-01-2010 El Centro (City) City of El Centro Transactions and Use Tax (ECTG) 0.50% 04-01-2017 Inyo County Inyo County Rural Counties Transactions and Use Tax (INRC) 0.50% 10-01-1988 Bishop (City) City of Bishop Community Safety and Essential Services Transactions and Use Tax (BSTU) 1.00% 04-01-2021 Kern County Arvin (City) City of Arvin Transactions and Use Tax (ARVN) 1.00% 04-01-2009 Bakersfield (City) City of Bakersfield SafetyNital City Services and Use Tax (BSVG) 1.00% 04-01-2019 Delano (City) City of Delano Transactions and Use Tax (DLNO) 1.00% 04-01-2008 Ridgecrest (City) City of Ridgecrest Public Safety and Essential City Services Transactions and Use Tax (RIDG) 1.00% 04-01-2017 Wasco (City) City of Wasco Transactions and Use Tax (WASG) 1.009/o 04-01-2017 Kings County Corcoran (City) City of Corcoran Transaction and Use Tax (CRCG) 1.0096 1 10-01-2017 Lake County Clearlake (City) City of Clearlake Public Safety Transactions and Use Tax (CLPS) 0.50% 07-01-1995 Clearlake (City) City of Clearlake Road Maintenance and Improvement Transactions and Use Tax (CRMI) 1.00% 04-01-2017 Lakeport (City) City of Lakeport Public Safety and Essential City Services Transactions and Use Tax (LAKG) 1.00% 04-01-2017 Lakeport (City) City of Lakeport Transactions and Use Tax (LPG-) 0.50% 04-01-2005 Los Angeles County Los Angeles County Measure H Homeless (LACH) 0.25% 10-01-2017 Los Angeles County Metro Transportation Authority (LAMT) 0.50% 07-01-2009 Los Angeles County Traffic Improvement Plan (LAMA) 0.50% 07-01-2017 Los Angeles County Transportation Commission (LACT) 0.50% 07-01-1982 Los Angeles County Transportation Commission (LATC) 0.50% 04-01-1991 Alhambra (City) City of Alhambra Transactions and Use Tax (ALAL) 0.75% 07-01-2020 Arcadia (City) City of Arcadia Transactions and Use Tax (ACDA) 0.75% 01-01-2020 Avalon (City) City of Avalon Municipal Hospital and Clinic District (AMHC) 0.50% 10-01-2000 Azusa (City) City of Azusa Transactions and Use Tax (AZUZ) 0.75% 07-01-2020 Bell Gardens (City) City of Bell Gardens Transactions and Use Tax (BGTU) 0.75% 04-01-2021 Bellflower (City) City of Bellflower Transactions and Use Tax (BFTU) 0.75% 04-01-2021 Burbank (City) City of Burbank Infrastructure/Comm Sers Transactions and Use Tax (BURB) 0.75% 04-01-2019 Commerce (City) City of Commerce 2021 Transactions and Use Tax (CMTU) 0.25% 04-01-2021 Commerce (City) City of Commerce Transactions and Use Tax (CMMG) 0.50% 04-01-2013 Compton (City) City of Compton Transactions and Use Tax (COMG)' 1.00% 10-01-2016 Covina (City) City of Covina 2018 Transactions and Use Tax (COGT) 0.75% 04-01-2019 Page 3 18 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective End Date Date Cudahy (City) City of Cudahy Temporary Transactions and Use Tax (CDHG) 0.75% 04-01-2019 Culver City (City) City of Culver City Essential City Services Transactions and Use Tax (CLEG) 0.50% 04-01-2013 Culver City (City) City of Culver City Safety and Protection Transactions and Use Tax (CULG) 0.25% 04-01-2019 Downey (City) City of Downey Transactions and Use Tax (DWYG) 0.50% 04-01-2017 Duarte (City) City of Duarte Transactions and Use Tax (DUAD) 0.75% 07-01-2020 El Monte (City) City of El Monte Transactions and Use Tax (EMGF) 0.50% 04-01-2009 Gardena (City) City of Gardena Transactions and Use Tax (GARG) 0.75% 07-01-2020 Glendale (City) City of Glendale Essential City Services Transactions and Use Tax (GNDG) 0.75% 04-01-2019 Glendora (City) City of Glendora Transactions and Use Tax (GLDA) 0.75% 07-01-2019 Hawaiian Gardens (City) City of Hawaiian Gardens Transactions and Use Tax (HANG) 0.75% 10-01-2020 Hawthorne (City) City of Hawthorne Transactions and Use Tax (HAWG) 0.75% 04-01-2018 Huntington Park (City) City of Huntington Park Transactions and Use Tax (HTPG) 0.75% 10-01-2018 Inglewood (City) City of Inglewood Vital City Services Transactions and Use Tax (IGWD) 0.50% 04-01-2007 Irwindale (City) City of Irwindale Transactions and Use Tax (IRDL) 0.75% 04-01-2020 La Puente (City) City of La Puente Safety and Protection Transactions and Use Tax (LUPG) 0.50% 04-01-2019 La Verne (City) City of La Verne Transactions and Use Tax (LALV) 0.75% 07-01-2020 Lakewood (City) City of Lakewood Transactions and Use Tax (LAKL) 0.75% 07-01-2020 Lancaster (City) City of Lancaster Transactions and Use Tax (LCTU) 0.75% 04-01-2021 Lawndale (City) City of Lawndale Vital City Services Transactions and Use Tax (LAWG) 0.75% 04-01-2019 Lomita (City) City of Lomita Local Transactions and Use Tax (LLTU) 0.75% 04-01-2021 Long Beach (City) City of Long Beach Transactions and Use Tax (LBTG)1 1.00% 01-01-2017 Lynwood (City) City of Lynwood Transactions and Use Tax (LWDG)1 1.00% 04-01-2017 Monrovia (City) City of Monrovia 2019 Transactions and Use Tax (MNRV) 0.75% 04-01-2020 Montebello (City) City of Montebello Transactions and Use Tax (MONH) 0.75% 07-01-2020 Norwalk (City) City of Norwalk Transactions and Use Tax (NORH) 0.75% 07-01-2020 Palmdale (City) City of Palmdale Transactions and Use Tax (PDTU) 0.75% 04-01-2021 Paramount (City) City of Paramount Transactions and Use Tax (PARY) 0.75% 07-01-2020 Pasadena (City) City of Pasadena Transactions and Use Tax (PSGD) 0.75% 04-01-2019 Pico Rivera (City) City of Pico Rivera Transactions and Use Tax (PCRV)1 1.00% 04-01-2009 Pomona (City) City of Pomona Transactions and Use Tax (PMAG) 0.75% 04-01-2019 San Fernando (City) City of San Fernando Local Transactions and Use Tax (SNTU) 0.75% 04-01-2021 San Fernando (City) City of San Fernando Temporary Transactions and Use Tax (SNFE) 0.50% 10-01-2013 03-31-2021 San Gabriel (City) City of San Gabriel Transactions and Use Tax (SASG) 0.75% 07-01-2020 Santa Fe Springs (City) City of Santa Fe Springs 2018 Transactions and Use Tax (SFSG)2 1.00% 04-01-2019 Santa Monica (City) City of Santa Monica Transactions and Use Tax (SAMG) City of Sierra Madre Transactions and Use Tax (SEMD) 1.00% 04-01-2017 Sierra Madre (City) 0.75% 04-01-2020 Signal Hill (City) City of Signal Hill Transactions and Use Tax (SNTU) 0.75% 04-01-2021 Page 4 19 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective Date End Date South El Monte (City) City of South El Monte Essential Services Protection Measure (SEME) 0.25% 04-01-2021 South El Monte (City) City of South El Monte Vital City Services Protection Transactions and Use Tax (SEMT) 0.50% 04-01-2011 South Gate (City) City of South Gate Transactions and Use Tax (SGTE)' 1.00% 10-01-2008 South Pasadena (City) City of South Pasadena Transactions and Use Tax (SPAD) 0.75% 04-01-2020 Vernon (City) City of Vernon Transactions and Use Tax (VERV) 0.75% 10-01-2020 West Hollywood (City) City of West Hollywood Transactions and Use Tax (WHTU) 0.759/o 04-01-2021 Whittier (City) City of Whittier Transactions and Use Tax (WHIW) 0.75% 07-01-2020 Madera County Madera County 2006 Transportation Authority (MCTC) 0.50% 04-01-2007 Chowchilla (City) City of Chowchilla Public Safety Transactions and Use Tax (CHCS) 1.00% 04-01-2019 Madera (City) City of Madera Transactions and Use Tax (MADG) 0.50% 04-01-2017 Marin County Marin Parks/Open Space/Farmland Preservation Transactions and Use Tax (MPSF) 0.25% 04-01-2013 Sonoma-Marin Area Rail Transportation Authority (SMRT) 0.25% 04-01-2009 Transportation Authority of Marin County Transactions and Use Tax (TAMC) 0.50% 04-01-2005 Corte Madera (Town) Town of Corte Madera 2018 Transactions and Use Tax (CTMG) 0.759/o 10-01-2018 Corte Madera (Town) Town of Corte Madera Transactions and Use Tax (CMGT) 0-50% 04-01-2014 09-30-2018 Fairfax (Town) Town of Fairfax Transactions and Use Tax (FAXG) 0.75% 04-01-2017 Larkspur (City) City of Larkspur Essential Transactions and Use Tax (LSGT) 0.75% 04-01-2018 Novato (City) City of Novato 2016 Transactions and Use Tax (NOTO) 0.25% 04-01-2016 San Anselmo (Town) Town of San Anselmo Transactions and Use Tax (SALT) 0.50% 04-01-2014 San Rafael (City) City of San Rafael Emergency Preparedness and Essential Services Protection Transactions and Use Tax (SRET) 0.25% 04-01-2021 San Rafael (City) City of San Rafael Transactions and Use Tax (SREF) 0.75% 04-01-2014 Sausalito (City) City of Sausalito 2014 Transactions and Use Tax (SAUG) 0.50% 04-01-2015 Mariposa County Mariposa County Healthcare Transactions and Use Tax (MCHC) 0.50% 04-01-2005 Mendocino County Mendocino County Mental Health Treatment Act Tax (MMHT) 0.50% 04-01-2018 Mendocino Library Special Transactions and Use Tax (MLST) 0.125% 04-01-2012 Fort Bragg (City) City of Fort Bragg CV Starr Center Special Transactions and Use Tax (FBSS) 0.50% 07-01-2012 Fort Bragg (City) City of Fort Bragg Maintain City Streets Transactions and Use Tax (FBCS) 0.50°% 01-01-2005 Point Arena (City) City of Point Arena Transactions and Use Tax (PARS) 0.50% 04-01-2004 Ukiah (City) City of Ukiah Transactions and Use Tax (UKGT) 0.50% 10-01-2005 Ukiah (City) City of Ukiah Transactions and Use Tax (UKHG) 0.50% 04-01-2017 Willits (City) City of Willits Emergency Funding Transactions and Use Tax (WCET) 0.75% 04-01-2021 Willits (City) City of Willits Transactions and Use Tax (WCRS) 0.50% 10-01-2003 Merced County Merced County Transportation Authority (META) 0.50% 04-01-2017 Atwater (City) City of Atwater Public Safety Transactions and Use Tax (ATWS) 0.50% 07-01-2013 Gustine (City) City of Gustine Community Enhancement to Services Transactions and Use Tax (GSTG) 0.50% 04-01-2010 Los Banos (City) City of Los Banos Essential City Services Transactions and Use Tax (LSBS) 0.50% 04-01-2019 Los Banos (City) City of Los Banos Public Safety Transactions and Use Tax (LBPS) 0.50% 04-01-2005 Page 5 20 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective End Date Date Merced (City) 1 City of Merced Transactions and Use Tax (MRCD) 10.50% 104-01-2006 Mono County Mammoth Lakes (Town) Town of Mammoth Lakes Parks, Recreation and Trails Transactions and Use Tax (MLPR) 0.50% 10-01-2008 Monterey County Monterey -Salinas MST Special Transit District (MSTD) 0.125% 04-01-2015 Monterey Transportation Safety Transactions and Use Tax (MTSF) 0.375% 04-01-2017 Carmel -by -the -Sea (City) City of Carmel -by -the -Sea 2020 Transactions and Use Tax (CARC) 1.50% 07-01-2020 Carmel -by -the -Sea (City) City of Carmel -by -the -Sea Transactions and Use Tax (CBSG) 1.00% 04-01-2013 06-30-2020 Del Rey Oaks (City) City of Del Rey Oaks General Transactions and Use Tax (DROG) 0.50% 04-01-2015 Del Rey Oaks (City) City of Del Rey Oaks Transactions and Use Tax (DLRY) 1.00% 04-01-2007 Gonzales (City) City of Gonzales Quality of Life Transactions and Use Tax (GZGT) 0.50% 04-01-2015 03-31-2021 Gonzales (City) City of Gonzales Transactions and Use Tax (GZTU) 1.00% 04-01-2021 Greenfield (City) City of Greenfield 2015 City Services Transactions and Use Tax (GRFD) 0.75% 04-01-2016 Greenfield (City) City of Greenfield Transactions and Use Tax (GFGT) 1.00% 10-01-2012 King City (City) City of King City General Transactions and Use Tax (KNGG) 1.00% 04-01-2019 King City (City) City of King City Transactions and Use Tax (KING) 0.50% 04-01-2015 03-31-2019 Marina (City) City of Marina New Transactions and Use Tax (MRGT) 1.50% 04-01-2019 Marina (City) City of Marina Transactions and Use Tax (MRNA) 1.00% 04-01-2011 03-31-2019 Monterey (City) City of Monterey 2020 Transactions and Use Tax (MONG) 0.50% 07-01-2020 Monterey (City) City of Monterey Special Transactions and Use Tax (MTRS) 1.00% 04-01-2015 Pacific Grove (City) City of Pacific Grove Transactions and Use Tax (PGRV) 1.00% 10-01-2008 Salinas (City) City of Salinas Measure G Transactions and Use Tax (SLGT) 1.00% 04-01-2015 Salinas (City) City of Salinas Temporary Transactions and Use Tax (SLNS) 0.50% 04-01-2006 Sand City (City) City of Sand City 2015 Spec Purpose Transactions and Use Tax (SANG) 1.00% 04-01-2015 Seaside (City) City of Seaside 2017 Transactions and Use Tax (SEDG) 0.50% 10-01-2017 Seaside (City) City of Seaside Transactions and Use Tax (SEAS) 1.00% 07-01-2008 Soledad (City) City of Soledad General Services Transactions and Use Tax (STST) 0.50% 04-01-2021 Soledad (City) City of Soledad Temporary Emergency Transactions and Use Tax (STEG) 1.00% 10-01-2012 Napa County Napa County Flood Protection Authority Tax (NCFP) 0.50% 07-01-1998 06-30-2018 Napa Valley Transportation Authority (NVTA) 0.50% 07-01-2018 St. Helena (City) City of St. Helena Transactions and Use Tax (SHGT) 0.50% 04-01-2017 Nevada County Nevada County Public Library Transactions and Use Tax (NEVL) 0.25% 04-01-2017 Grass Valley (City) City of Grass Valley 2018 Transactions and Use Tax (GRVG) 1.00% 10-01-2018 Grass Valley (City) City of Grass Valley Transactions and Use Tax (GVGT) 0.50% 04-01-2013 09-30-2018 Nevada City (City) City of Nevada City Fire and Police Transactions and Use Tax (NVSP) 0.375% 04-01-2017 Nevada City (City) City of Nevada City Street Improvements Transactions and Use Tax (NVSI) 0.50% 04-01-2007 Truckee (Town) Town of Truckee Trails Transactions and Use Tax (TTRS) 0.25% 10-01-2014 Truckee (Town) Town of Truckee Transactions and Use Tax (TRSR) 0.50% 10-01-1998 Page 6 21 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective Date End Date Orange County Orange County Local Transportation Authority (OCTA) 0.50% 04-01-1991 Fountain Valley (City) City of Fountain Valley Transactions and Use Tax (FVGT) 1.00% 04-01-2017 Garden Grove (City) City of Garden Grove 2018 Transactions and Use Tax (GGGT) 1.00% 04-01-2019 La Habra (City) City of La Habra Transactions and Use Tax (LHBR) 0.50% 04-01-2009 La Palma (City) City of La Palma Transactions and Use Tax (LAPG) 1.00% 04-01-2017 Los Alamitos (City) City of Los Alamitos Transactions and Use Tax (LATU) 1.50% 04-01-2021 Placentia (City) City of Placentia Transactions and Use Tax (PLCT) 1.00% 04-01-2019 Santa Ana (City) City of Santa Ana Transactions and Use Tax (SATA) 1.50% 04-01-2019 Seal Beach (City) City of Seal Beach Transactions and Use Tax (SEAL) 1.00% 04-01-2019 Stanton (City) City of Stanton Transactions and Use Tax (STGT) 1.00% 04-01-2015 Westminster (City) City of Westminster Transactions and Use Tax (WESG) 1.00% 04-01-2017 Placer County Loomis (Town) Town of Loomis Transactions and Use Tax (LOOG) 0.25% 04-01-2017 Roseville (City) City of Roseville Transactions and Use Tax (ROSG) 0.50% 04-01-2019 Riverside County Riverside County Transportation Commission (RCTC) 0.50% 07-01-1989 Blythe (City) City of Blythe Transactions and Use Tax (BLYI) 1.00% 10-01-2020 Cathedral City (City) City of Cathedral City Transactions and Use Tax (CCGT) 1.00% 10-01-2010 Coachella (City) City of Coachella Transactions and Use Tax (COAC) 1.00% 04-01-2015 Hemet (City) City of Hemet Transactions and Use Tax (HMGT) 1.00% 04-01-2017 Indio (City) City of Indio Transactions and Use Tax (INGT) 1.00% 04-01-2017 La Quinta (City) City of La Quinta Transactions and Use Tax (LQUG) 1.00% 04-01-2017 Lake Elsinore (City) City of Lake Elsinore Transactions and Use Tax (LETU) 1.00% 04-01-2021 Menifee (City) City of Menifee Transactions and Use Tax (MENG) 1.00% 04-01-2017 Murrieta (City) City of Murrieta Transactions and Use Tax (MURG) 1.00% 04-01-2019 Norco (City) City of Norco Transactions and Use Tax (NOGT) 1.00% 04-01-2019 Palm Springs (City) City of Palm Springs 2018 Transactions and Use Tax (PLSS) 0.50% 04-01-2018 Palm Springs (City) City of Palm Springs Transactions and Use Tax (PSGT) 1.00% 04-01-2012 Riverside (City) City of Riverside Transactions and Use Tax (RIVG) 1.00% 04-01-2017 San Jacinto (City) City of San Jacinto Transactions and Use Tax (SJTU) 1.00% 04-01-2021 Temecula (City) City of Temecula Transactions and Use Tax (TEMG) 1.00% 04-01-2017 Wildomar (City) City of Wildomar Transactions and Use Tax (WILG) 1.00% 04-01-2019 Sacramento County Sacramento Transportation Authority (STAT) 0.50% 04-01-1989 Galt (City) City of Galt Public Safety Transactions and Use Tax (GLTS) 0.50% 04-01-2009 Isleton (City) City of Isleton General Transactions and Use Tax (ISGT) 0.50% 04-01-2017 Isleton (City) City of Isleton Special Transactions and Use Tax (ISLS) 0.50% 10-01-2016 Rancho Cordova (City) City of Rancho Cordova Relief and Recovery 2020 Transactions and Use Tax (RHRT) 0.50% 04-01-2021 Rancho Cordova (City) City of Rancho Cordova Transactions and Use Tax (RHCG) 0.50% 04-01-2015 Page 7 22 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective Date End Date Sacramento (City) City of Sacramento 2018 Transactions and Use Tax (SARG) 1.00% 04-01-2019 Sacramento (City) City of Sacramento Transactions and Use Tax (SACG) 0.50% 04-01-2013 03-31-2019 San Benito County San Benito County Safety Transactions and Use Tax (SBRT) 1.00% 04-01-2019 Hollister (City) City of Hollister Transactions and Use Tax (HLST) 1.00% 04-01-2008 San Juan Bautista (City) City of San Juan Bautista Transactions and Use Tax (SJBG) 0.75% 04-01-2005 San Bernardino County San Bernardino County Transportation Authority (SBER) 0.50% 04-01-1990 Barstow (City) City of Barstow Transactions and Use Tax (BARS) 1.00% 04-01-2019 Montclair (City) City of Montclair Essential Services Protection Transactions and Use Tax (MTES) 1.00% 04-01-2021 Montclair (City) City of Montclair Transactions and Use Tax (MTGR) 0.25% 04-01-2005 Redlands (City) City of Redlands Transactions and Use Tax (RLTU) 1.00% 04-01-2021 San Bernardino (City) City of San Bernardino 2020 Transactions and Use Tax (SENT) 1.00% 04-01-2021 San Bernardino (City) City of San Bernardino Transactions and Use Tax (SBRN) 0.25% 04-01-2007 03-31-2021 Victorville (City) City of Victorville Public Safety & Essential Services Transactions and Use Tax (VCET) 1.00% 04-01-2021 Yucca Valley (Town) Town of Yucca Valley Essential Services Transactions and Use Tax (YUCG) 0.50% 04-01-2017 Yucca Valley (Town) Town of Yucca Valley Sewer Improvement & Assessment Transactions and Use Tax (YCST) 0.50% 04-01-2017 San Diego County San Diego County Regional Transportation Commission (SDTC) -0.50% 04-01-1988 Chula Vista (City) City of Chula Vista 2018 Transactions and Use Tax (CLVT) 0.50% 10-01-2018 Chula Vista (City) City of Chula Vista Temporary Transactions and Use Tax (CVGT) .0.50% 04-01-2017 Del Mar (City) City of Del Mar Transactions and Use Tax (DELG) 1.00% 04-01-2017 El Cajon (City) City of El Cajon Service Preservation Transactions and Use Tax (ECGF) 0.50% 04-01-2009 Imperial Beach (City) City of Imperial Beach Emergency Response & Vital Transactions and Use Tax (IBEU) 1.00°% 04-01-2021 La Mesa (City) City of La Mesa Transactions and Use Tax (LMSA) 0.75% 04-01-2009 National City (City) City of National City Transactions and Use Tax (NCGT) 1.00% 10-01-2006 Oceanside (City) City of Oceanside Temporary Transactions and Use Tax (OTGT) 0.50% 04-01-2019 Vista (City) City of Vista Transactions and Use Tax (VSTA) 0.50% 04-01-2007 San Francisco City and Bay Area Rapid Transit District (BART) 0.50% 04-01-1970 County San Francisco County Public Finance Authority (SFPF) 0.25% 10-01-1993 San Francisco County Transportation Authority (SFTA) 0.50% 04-01-1990 San Joaquin County San Joaquin Transportation Authority (SJTA) 0.50% 04-01-1991 Lathrop (City) City of Lathrop Public Safety/Essentials Services Transactions and Use Tax (LTHG) 1.00% 04-01-2013 Lodi (City) City of Lodi 2018 General Transactions and Use Tax (LOGT) 0.50% 04-01-2019 Manteca (City) City of Manteca Public Safety Transactions and Use Tax (MTPS) 0.50% 04-01-2007 Stockton (City) City of Stockton Public Safety Transactions and Use Tax (SPFG) 0.25% 04-01-2005 Stockton (City) City of Stockton Special Library and Recreation Transactions and Use Tax (SSLR) 0.25% 04-01-2017 Stockton (City) City of Stockton Transactions and Use Tax (STKN) 0.75% 04-01-2014 Tracy (City) City of Tracy Transactions and Use Tax (TRCG) 0.50% 04-01-2017 Page 8 23 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective End Date Date San Luis Obispo County Arroyo Grande (City) City of Arroyo Grande Transactions and Use Tax (ARGD) 0.50% 04-01-2007 Atascadero (City) City of Atascadero Essential Services Transactions and Use Tax (ATEU) 1.00% 04-01-2021 Atascadero (City) City of Atascadero Transactions and Use Tax (ATAC) 0.50% 04-01-2015 Grover Beach (City) City of Grover Beach Community Transactions and Use Tax (GRCU) 1.50% 04-01-2021 Grover Beach (City) City of Grover Beach Transactions and Use Tax (GRBH) 0.50% 04-01-2007 03-31-2021 Morro Bay (City) City of Morro Bay Local Recovery Transactions and Use Tax (MRRT) 1.50% 04-01-2021 Morro Bay (City) City of Morro Bay Transactions and Use Tax (MRBY) 0.50% 04-01-2007 03-31-2021 Paso Robles (City) City of Paso Robles Supplemental Transactions and Use Tax (PRSU) 1.00% 04-01-2021 Paso Robles (City) City of Paso Robles Transactions and Use Tax (PRBG) 0.50% 04-01-2013 Pismo Beach (City) City of Pismo Beach Transactions and Use Tax (PSMO) 0.50% 10-01-2008 San Luis Obispo (City) City of San Luis Obispo Community Services and Investment Transactions and Use Tax (SLCT) 1.50% 04-01-2021 San Luis Obispo (City) City of San Luis Obispo Essential Services Transactions and Use Tax (SLOG) 0.50% 04-01-2007 03-31-2021 San Mateo County San Mateo County Retail Transactions and Use Tax (SMGT) 0.50% 04-01-2013 San Mateo County Transit District (SMCT) 0.50% 07-01-1982 San Mateo County 2018 Transit District (SMTD) 0.50% 07-01-2019 San Mateo County Transportation Authority (SMTA) 0.50% 01-01-1989 Belmont (City) City of Belmont Transactions and Use Tax (BMTG) 0.50% 04-01-2017 Burlingame (City) City of Burlingame Essential Services Transactions and Use Tax (BUEG) 0.25% 04-01-2018 Daly City (City) City of Daly City Local Recovery and Relief Transactions and Use Tax (DCRT) 0.50% 04-01-2021 East Palo Alto (City) City of East Palo Alto Transactions and Use Tax (EPAG) 0.50% 04-01-2017 Redwood (City) City of Redwood City Transactions and Use Tax (REDG) 0.50% 04-01-2019 So. San Francisco (City) So. San Francisco Fiscal Stability and Essential Services Transactions and Use Tax (SSFR) 0.50% 04-01-2016 San Bruno (City) City of San Bruno Transactions and Use Tax (SABN) 0.50% 04-01-2020 San Mateo (City) City of San Mateo Transactions and Use Tax (SMTG) 0.25% 04-01-2010 Santa Barbara County Santa Barbara County Local Transportation Authority (SBAB) 0.50% 04-01-1990 Carpinteria (City) City of Carpinteria Local Transactions and Use Tax (CARG) 1.25% 04-01-2019 Guadalupe (City) City of Guadalupe Essential Services Transactions and Use Tax (GUET) 1.00% 04-01-2021 Guadalupe (City) City of Guadalupe Transactions and Use Tax (GUAD) 0.25% 04-01-2015 03-31-2021 Lompoc (City) City of Lompoc Transactions and Use Tax (LOMI) 1.00% 07-01-2020 Santa Barbara (City) City of Santa Barbara Infrastructure and Services Transactions and Use Tax (SBIG) 1.00% 04-01-2018 Santa Maria (City) City of Santa Maria Public Safety Transactions and Use Tax (SMPG) 1.00% 04-01-2019 Santa Maria (City) City of Santa Maria Transactions and Use Tax (SMAG) 0.25% 10-01-2012 03-31-2019 Page 9 24 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective End Date Date Santa Clara County Santa Clara County Retail Transactions and Use Tax (SCCR) 0.125% 04-01-2013 Santa Clara County Transit District (SCCT) 0.50% 10-01-1976 Santa Clara County Valley Transportation Authority (SCVT) 0.50% 04-01-2006 Santa Clara VTA BART Operating and Maintenance Transactions and Use Tax (SVTB) 0.125% 07-01-2012 Silicon Valley Transportation Solutions Tax (Santa Clara TA) (SVTS) 0.50% 04-01-2017 Campbell (City) City of Campbell Vital City Services, Maintenance and Protection Transactions and Use Tax (CMPL) 0.25% 04-01-2009 Los Gatos (City) City of Los Gatos Transactions and Use Tax (LGTG) 0.125% 04-01-2019 Milpitas (City) City of Milpitas Public Services Transactions and Use Tax (MPSU) 0.25% 04-01-2021 San Jose (City) City of San Jose Transactions and Use Tax (SJGT) 0.25% 10-01-2016 Santa Cruz County Santa Cruz County Public Library Transactions and Use Tax (SZPL) 0.25% 04-01-1997 Santa Cruz County Transportation Transactions and Use Tax (SCZT) 0.50% 04-01-2017 Santa Cruz County Unincorporated Area Transactions and Use Tax (SCUG) 0.50% 04-01-2019 Santa Cruz Metropolitan Transit District (SCMT) 0.50°% 01-01-1979 Capitola (City) City of Capitola Permanent Retail Transactions and Use Tax (CPRG) 0.25% 1 04-01-2013 Capitola (City) City of Capitola Transactions and Use Tax (CPGT) 0.25% 04-01-2005 Santa Cruz (City) City of Santa Cruz 2018 Transactions and Use Tax (SCGT) 0.25% 10-01-2018 Santa Cruz (City) City of Santa Cruz Replacement Transactions and Use Tax (STCZ) 0.50% 04-01-2007 Scotts Valley (City) City of Scotts Valley 2020 Transactions and Use Tax (SCOZ) 1.25% 07-01-2020 Scotts Valley (City) City of Scotts Valley Temporary Transactions and Use Tax (SVLY) City of Watsonville Public Safety Transactions and Use Tax (WTPS) 0.50% 04-01-2014 06-30-2020 Watsonville (City) 0.50% 10-01-2014 Watsonville (City) City of Watsonville Transactions and Use Tax (WTVL) 0.250A 04-01-2007 Shasta County Anderson (City) City of Anderson Transactions and Use Tax (ANDG) 0.50% 1 10-01-2014 Siskiyou County Dunsmuir (City) City of Dunsmuir Transactions and Use Tax (DUNS) 0.50% 04-01-2016 Mount Shasta (City) City of Mt. Shasta Libraries Transactions and Use Tax (MTSH) 0.25% 10-01-2011 Yreka (City) City of Yreka Transactions and Use Tax (YRKG) 0.50% 04-01-2017 Weed (City) City of Weed Transactions and Use Tax (WEED) 0.25% 07-01-2015 Solano County Solano County Public Library Transactions and Use Tax (SLPL) 0.125% 10-01-1998 Benicia (City) City of Benicia Transactions and Use Tax (BNCG) 1.00% 04-01-2015 Fairfield (City) City of Fairfield Transactions and Use Tax (FLDG) 1.00% 04-01-2013 Rio Vista (City) City of Rio Vista General Transactions and Use Tax (RVGG) 0.75% 04-01-2013 Suisun (City) City of Suisun Transactions and Use Tax (SUGT) 1.00% 04-01-2017 Vacaville (City) City of Vacaville 2017 Transactions and Use Tax (VCGT) 0.75% 04-01-2018 Vallejo (City) City of Vallejo Transactions and Use Tax (VJGT) 1.00% 04-01-2012 Page 10 25 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym Rate Effective Date End Date Sonoma County County of Sonoma Measure F (SAPD) 0.25% 04-01-2011 Sonoma County Library Maintenance, Restoration, Enhancement Act (SCLM) 0.125% 04-01-2017 Sonoma County Local Mental Health, Addiction and Homeless Services Measure Transactions and Use Tax (SOMT) 0.25% 04-01-2021 Sonoma County Parks and Safety Transactions and Use Tax (SCPS) 0.125% 04-01-2019 Sonoma County Transportation Authority (SNTA) 0.25% 04-01-2005 Sonoma-Marin Area Rail Transportation Authority (SMRT) 0.25% 04-01-2009 Cotati (City) City of Cotati 2014 Transactions and Use Tax (COTI) 1.00% 10-01-2014 Healdsburg (City) City of Healdsburg Transactions and Use Tax (HDBG) 0.50% 04-01-2013 Petaluma (City) City of Petaluma Transactions and Use Tax (PLTU) 1.00% 04-01-2021 Rohnert Park (City) City of Rohnert Park Transactions and Use Tax (RPGF) 0.50% 10-01-2010 Santa Rosa (City) City of Santa Rosa 2010 Transactions and Use Tax (SRGF) 0.25% 04-01-2011 Santa Rosa (City) City of Santa Rosa 2018 Transactions and Use Tax (SATG) 0.25% 04-01-2019 Santa Rosa (City) City of Santa Rosa Public Safety Transactions and Use Tax (SRPS) 0.25% 04-01-2005 Sebastopol (City) City of Sebastopol Community Transactions and Use Tax (SEBG) 0.25% 04-01-2005 Sebastopol (City) City of Sebastopol Increase in the Community Transactions and Use Tax (SBCGS) 0.50% 04-01-2013 Sonoma (City) City of Sonoma Transactions and Use Tax (SOGT) 0.50% 10-01-2012 Stanislaus County Stanislaus County Library Transactions and Use Tax (STCL) 0.125% 07-01-1995 Stanislaus Measure L Local Roads First Transportation (SLFR) 0.50% 04-01-2017 Ceres (City) City of Ceres Public Safety Transactions and Use Tax (CRPS) 0.50% 04-01-2008 Oakdale (City) City of Oakdale Transactions and Use Tax (ODGT) 0.50% 04-01-2012 Turlock (City) City of Turlock, 911 Safety/Emergency Medical Response, Community Services Transactions and Use Tax (TLEU) o 0.75/0 04-01-2021 Tehama County Corning (City) City of Corning Transactions and Use Tax (CORG) 0.50% 10-01-2016 Red Bluff (City) City of Red Bluff 2014 Transactions and Use Tax (RDBF) 0.25% 04-01-2015 Tulare County Tulare County Transportation Authority (TCTA) 0.50% 04-01-2007 Dinuba (City) City of Dinuba Police and Fire Protection Transactions and Use Tax (DNBA) 0.75% 04-01-2006 Exeter (City) City of Exeter 2020 Transactions and Use Tax (ECTU) 1.00% 04-01-2021 Farmersville (City) City of Farmersville 2018 Transactions and Use Tax (FAMG) 0.50% 04-01-2018 Farmersville (City) City of Farmersville Transactions and Use Tax (FMGT) 0.50% 04-01-2005 Lindsay (City) City of Lindsay Transaction and Use Tax (LDSG) 1.00% 10-01-2017 Porterville (City) City of Porterville 2018 Transactions and Use Tax (PVGT) 1.00% 04-01-2019 Porterville (City) City of Porterville Public Safety, Police and Fire Protection Transactions and Use Tax (PTVL) 0.50% 04-01-2006 Tulare (City) City of Tulare Transactions and Use Tax (TLRE) 0.50% 04-01-2006 Visalia (City) City of Visalia Public Safety Transactions and Use Tax (VPST) 0.25% 07-01-2004 Visalia (City) City of Visalia Transactions and Use Tax (VISG) 0.50% 04-01-2017 Woodlake (City) City of Woodlake Transactions and Use Tax (WLKG) 1.00% 04-01-2018 Page 11 26 CDTFA-105 REV. 21 (4-21) District Taxes, Rates, and Effective Dates Tax Area District Name and Acronym I Rate I Cf€ective End Date Date Tuolumne County Sonora (City) I City of Sonora Transactions and Use Tax (SPFW) 0.50% 1 01-01-2005 Ventura County Oxnard (City) City of Oxnard 911 Safety Transactions and Use Tax (OXST) 1.50% 04-01-2021 Oxnard (City) City of Oxnard Vital Services Transactions and Use Tax (OXND) 0.50% 04-01-2009 Port Hueneme (City) City of Port Hueneme Essential Services Transactions and Use Tax (PHEG) 1.00% 04-01-2019 Port Hueneme (City) City of Port Hueneme Transactions and Use Tax (PTHN) 0.50% 04-01-2009 Santa Paula (City) City of Santa Paula Transactions and Use Tax (SPLT) 1.00% 04-01-2017 Ventura (City) City of Ventura Transactions and Use Tax (SBVT) 0.50% 1 04-01-2017 Yolo County Davis (City) City of Davis Transactions and Use Tax (DVSG) 1.00% 10-01-2014 West Sacramento (City) City of West Sacramento 2018 Transactions and Use Tax (WSGT) 0.25% 04-01-2019 West Sacramento (City) City of West Sacramento Transactions and Use Tax (WSCG) 0.25% 04-01-2017 West Sacramento (City) City of West Sacramento Transactions and Use Tax (WSTU) 0.50% 04-01-2003 Woodland (City) City of Woodland Supplemental Transactions and Use Tax (WOSF) 0.25% 10-01-2010 Woodland (City) City of Woodland Transactions and Use Tax (WDLD) 0.50% 10-01-2006 Yuba County Yuba County Unincorporated Area Transactions and Use Tax (YBUA) 1.00% 04-01-2019 Marysville (City) City of Marysville Transactions and Use Tax (MARG) 1.00% 10-01-2016 Wheatland (City) City of Wheatland Transactions and Use Tax (WILD) 0.50% 04-01-2011 The 0.25 percent tax will not be imposed in the cities of Compton, Long Beach, Lynwood, Pico Rivera, Santa Monica, and South Gate because doing so would cause the rate in those cities to exceed the 10.25 percent maximum tax rate allowed under the law in Los Angeles County. If and when an existing tax in one of these cities expires, the Measure H tax will be imposed in that city immediately. 2 Santa Fe Springs may exceed the maximum rate of 10.25 percent in Los Angeles County by 0.50 percent per Revenue and Taxation Code section 7286.27. Page 12 27 EKH I BIT C Exhibit D: UUT Information Summary Listing - Cities in Los Angeles County city IntraState nterState Infl Wireless I'rivateCom.` Video Electric Gas Water Sewer Trash Culver City 11.00% 11,00% 11.00% 11,00% 11.00% 11.00% 11.00% 11.00% 11.00% Bell 10 00 % 10.00% 10.00 % 10,00% 10,00% Santa Monica 10 DO % 10,00 % 10.00 % 10.00% 10.00% 10,00% 10.00% 10.00 % 10,00% 10.00 % Sierra Madre 10 00 % 10.00% 10.00% 10.OD% 10,00% 10.00% 10.06% 10.00% 10.00% Huntington Park 9 25 % 9.25% 9.25% 9.25% 9.25 % 9.75 % 9.756/. 9.75% Los Angeles 9 00 % 9.00% 9.00% 9.00% 9.00% 10.00% 10.00% Lynwood 9 00% g. DD% I 9.DD% 9.00% 9 00 % 9.00% 1 9.00% 9.00% Pomona 9 00 % 9.00% 9.00% 9 00 % 9.00 % 9.00% 9,00 % 9.00 % Crompton 8 50% 8.50% 8.50% 8 50% 8.50% 10.00% 10.00% 10.00% Pasadena 8.28% &2B% 8113% 8,28 % 8 28 % 9.40 % 7,67 % 7.90 % 7.67 % Inglewood 800% 8,00% 8.00% 8.00% 8.00% 8.DD% 10.OD% 10.00% 10,00% San Gabriel 8.00% &00% 8.00% 8.00% 8 00 % 8.00% 8,00 % 8.00% Irwindale 7 50% 7.50% 7,50% 7.50 % 7.50% 7.50% 7.50 % 7,50% 7.50% South Pasadena 7.50% 7.50% 7.50% 7,50% 7,50% 7.5D% Burbank 7.00% 7,00 % 7.00% 7.00% 7.00% 7.00% 7.00 % El Monte 6 50 % 6.50% 6.50% 6.50% 6.50% 7.00% 7,00% Glendale 6.50% 6.50% 6.50% 6.500/ 6 50% 6,50% 7.D015 7 DD % 7 DO % Torrance 6.50% 6 50% 6.50% 6.50% 6.50 % 6 50 % 6.50% 6.50 % 6.00 % 'Vernon 6.00% N 6.00% N 6.00% N 6.00 % N 6.00% N 6 00 % N 6.00% N 6.00% N 6.00% N Covina 6.ODo/ $.OD% 6.00% 6.00% 6.00 % 6,00 % La Verne 5.75% 11 5,75% 5.75% 5.75% 5.75% 6.00% 6.00% Monterey Park 5.50% N 5.50% N 5.50% N 5.50% N 5 50 % N Claremont 5.50% 5.50% 5.50% 5.50 % 1 5.50% 1 5.50% 5.50% 5,50% Hermosa Beach 5.50% 5.50% 5.50% 5.50% 5.5D% 5.50% 6.OD% 5,00% 6.OD% Lawndale 5.50% 5 50 % 5.50% 5.50% 5.50% 5.50% 5 50 % 5.50% Norwalk 5.50% 5.50% 5.50% 5.50% 5.50% 5.50% Paramount 5.50% 5,50% 5.50% 5,50% 5.50 % 5.50% 5.50% Alhambra 5.00% R&N 5.00% R&N 5.00% R&N 5 00% 5,00% N 5.00% N 5.00% N Arcadia 5.00% 5,00% 5,00% 5=% 7.00% 7.00% 7.000 Bellflower 5.OD % 5,00% 5.00% 5,00% 5.00% 5.00% 5.00% Calabasas 5.00% 5.00% 5.00% 5-0D% 5.OD% 5.00% Gardena 5,00% 5.00% 5.00% 5,00% 5.00% Hawthorne 5,00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5 00 % Lonq Beach 5,00% 5.00% 5.00% 5,00% 5.00% 5.00% 5.00% 5.00% San Marino 5.00% 5,00% 5.00% 1000/ 5.00% 5.DO% 5.00% Santa Fe Springs 5.00% 5.00% 5.00% 5.00% 5.00 % 5.00% 1 5.00 % Whittier 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5 00 % Downey 4.80% 4.80"i 4,80% 4,80 % 4 80 % 5,00% 5.00 % Redondo Beach 4.75% 4.75% 1 4.75% 4.75°/ 4.75% 4.75% 4,75% 4.75% Malibu 4.50% 4,50% 4.50% 4.50% 1 450% 5.00% 5.00% Pico Rivera 4.50% 4.50 % 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% County of Los 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50 % Maywood 4.00% R 4.00 % R 4.00% R 4.00% R 4.00% R 4.00% R 4.00% R 4.00% R Cudahy 3 75% R 3.75% R 3 75% R 3.75% R 3.75% R 4.00% R 4,00% R 4.00% R 4.00% R Monterey Park 3.00% R 3.00 % R 3.00% R 3.00% R 3.00% R Baldwin Park 3.00% 3.00% 3.000/ 3.00% 3.00% 3 DD % 3.00 % Lakewood 3.00% 3.00% 3.00% 3.00 3 00% 3.00% 3 00% 3.00% Rancho Palos 3.00 % 3 00% 3.00% 3.00% 3.00% 3.00% 3.00% EI Se untlo 2.00% N 2.017% N 2.00% N 2.00% N 2.00% N 3.00% N 3 00% N 3.00 % N Carson Z00% 2.00% EXH I BIT ED Attachment C— Cannabis Tax Rates Southern California Cannabis Tax Rates (May 2021) (Source Harris & Associates; Staff Research) Distribution Manufacturing Carson 18% Carson 18% Maywood 6% Maywood 6% Santa Ana 6% Santa Ana 6% Pasadena 3% Culver City 4% Culver City 2% Pasadena 4% Los Angeles 2% Bellflower 2% Bellflower 1% Los Angeles 2% Long Beach 1% Long Beach 1% Costa Mesa 1% Costa Mesa 1% Malibu Not permitted Malibu Not permitted West Hollywood Not permitted West Hollywooc Not permitted Retail jAdult) Retail (Medical) Carson 18% Carson 18% Bellflower 10.0% Bellflower 10.0% Los Angeles 10% Maywood 10% Maywood 10% Costa Mesa 7% Long Beach 8% Long Beach 6% Santa Ana 8% Santa Ana 6% West Hollywood 7.5°% Culver City 5% Costa Mesa 7% Los Angeles 5% Culver City 6% Pasadena 4% Pasadena 6% Malibu 0% Malibu 2.5% West Hollywooc 0% Testing Cultivation Carson 18% Maywood 6% Bellflower 7.5% Santa Ana 6% Maywood 6% Los Angeles 2% Pasadena 2.5% Carson $25/sf Culver City 1% Long Beach $12.80/sf Long Beach 1% Bellflower $3.5/sf - $17,5/sf Costa Mesa 1% Culver City $12/sf Los Angeles 1% Costa Mesa Not permitted Santa Ana 1% Malibu Not permitted Malibu Not permitted Pasadena Not permitted West Hollywood Not permitted West Hollywooc Not permitted M