CC RESOLUTION 24674 1 P \� ^'
RESOLUTION NO. 2467
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF EL SEGUNDO, CALIFORNIA OPPOSING
AN ATTEMPT TO ALTER THE METHOD OF DIS-
TRIBUTING THE UNIFORM SALES AND USE TAX
UNDER THE BRADLEY -BURNS UNIFORM LOCAL
SALES AND USE TAX LAW.
WHEREAS, various cities have disclosed plans to litigate the
constitutionality of the sales tax distribution formula established under the
Bradley -Burns Uniform Local Sales and Use Tax Law; and
WHEREAS, the Bradley -Burns Uniform Local Sales and Use
Tax Law has resulted in the levying throughout the State of California of a
uniform one -cent local sales and use tax under said law, by agreement be-
tween the governing bodies of the cities and of the boards of supervisors of
each respective County in the State, thereby eliminating the duplication of
local and sales use taxes and simplifying and expediting the collection of such
local sales and use tax by the State of California along with the State sales and
use tax; and
WHEREAS, many cities have made moral and legal commit-
ments for the expenditure of local sales and use tax revenues upon the prem-
ise that their right and authority to levy, collect and expend the same would
not be abrogated or impaired; and
WHEREAS, local agencies of government that receive substan-
tial amounts of local sales and use tax revenues do so not by accident, but by
reason of long -range planning and zoning practices that permit location of
businesses within their boundaries, and have in many instances irretrievably
spent large sums of money to provide facilities and services to such businesses
and to the employees and customers of those businesses who may live outside
their communities; and
WHEREAS, cities attempting to change the distribution of sales
tax revenue to a basis favoring population density have, in many cases, system-
atically and purposely excluded business and industry by restrictive zoning
practices enacted by the governing bodies of those cities acting within their
vested legal authority; and
WHEREAS, differences between jurisdictions in per capita
amounts of sales tax revenue under the point -of -sale distribution formula do
not deprive any citizen of equal protection under the law, but are a direct
result of the land use and zoning policies legally implemented by those jurisdic-
tions; and
WHEREAS, distribution of revenue on a point -of -sale basis is
justified by the cost of providing municipal services to industrial and com-
mercial areas which by their nature require higher levels of some services
than do residential areas of corresponding size; and
WHEREAS, this City Council is of the opinion that any change in
the state sales tax distribution formula would adversely and unjustly deprive
its citizenry of tax revenues due it;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
EL SEGUNDO, CALIFORNIA, DOES HEREBY RESOLVE, DETERMINE AND
ORDER AS FOLLOWS:
SECTION 1. That this City Council vigorously opposes any and
all efforts to alter distribution of the local sales and use taxes as a direct
and outright violation of the principle of Home Rule, and for the further rea-
son that such attempts will necessarily result in gross inequity and financial
hardship to many cities.
SECTION 2. That all California cities are requested to oppose
and resist any attempt to change the apportionment of the sales and use tax
through legislation or litigation.
SECTION 3. That copies of this resolution be sent to all cities
in the County of Los Angeles and to the League of California Cities.
SECTION 4. That the City Clerk shall certify to the passage and
adoption of this resolution, shall enter the same in the book of original resolu-
tions of said City, and shall make a minute of the passage and adoption thereof
in the records of the proceedings of the City Council of said City in the minutes
of the meeting at which the same is passed and adopted.
PASSED, APPROVED and ADOPTED this 22d day of January, 1973.
ATTEST: elm
/ Mayor of the City of El Segundo, California.
ity ler
A)
-2-
STATE OF CALIFORNIA, )
COUNTY OF LOS ANGELES, )
CITY OF EL SEGUNDO. )
SS
I, JANE D. HOUGH, , City Clerk of the
City of E1 Segundo, California, DO HEREBY CERTIFY that the
whole number of members of the City Council of the said City
is five; that the foregoing Resolution, being Resolution No. 2467
was duly passed and adopted by the said City Council, approved
and signed by the Mayor of said City, and attested by the City
Clerk of said City, all at a regular meeting of the said Council
held on the 22nd day of January , 197 3
and that the same was so passed and adopted by the following vote:
AYES: Councilmen McGill, Morgan, Nagel, Stephens
and Mayor Balmer;
NOES: Councilmen None
ABS ENT: Councilmen None.
WITNESS my hand and the official seal of said City
this 30th day of January
(SEAL)
197 3
y
erk of-the qty o egun o
California