HomeMy WebLinkAboutAgenda Report - June 15, 1988 (46)C 0 6 N C I L C 0 M M U N I C A 1 0 N
TO: THE CITY COUNCIL
FROM: THE CITY MANAGER'S OFFICE
COUNCIL MEEETNG DATE
JUNE i5, 1988
SUBJECT: REVIEW OF THE PROPOSED SAN JOAQUIN COUNTY TRAFSPORTATION SALES TAX
PREPARED BY:
City Manager
RECOMMENDED ACTION: That the City Council review the Council of
Governments staff issue paper addressing a
transportation sales tax in San Joaquin County and
transmit to the COG Board of Directors comments as
deemed appropriate.
BACKGROUND (INFORMATION: A copy of the COG staff issue paper addressing a
transportation sales tax in San Joaquin County was
distributed to the City Council last week. The
COG .Board wouId_1ike the City's comments on this
issue prior to the Board's meeting on June 28,
1988, at which time this matter`.w.i11 be:: considered. A copy of .this paper. is
attached (Exhibit Aj > : have invited a `representative of: the _'COG `staff :.to . be
present at Wednesday.'night's,meeting to present this item and answer .any
4860 EAST HAZELTON AVENUE
STOCKTON, CALIFORNIA 95205
TELEPHONE 1209) 468.3943
•_ A1
4rl �, .88
Off; -
SAN 1.OAQUIN COUNTY COUNCIL OF GOVERNMENTS e
May 9, 1988
Mr. Thomas Peterson
City Manager
221 West Pine Street
Lodi, CA 95240
Dear Mr. Peterson:
Attached is a preliminary draft of a COG staff issue paper regarding a transportation sales
tax in San Joaquin County. As staff we are particularly interested in informing decision
makers of this financing option that is being utilized by a number of counties and will
potentially be enacted by many more in this year; A copy of this preliminary draft is being
sent to every City Manager and the County Administrator in the hope of generating
comments on what additional material needs to be included in this paper. Please share it
with your staffand policy makers as you see fit. I am available to discuss the issue with you
and your staffor with your elected officials if you so choose. The COG Board will likely
review the draft issue paper on June 28, so I would appreciate your comments by June 10.
It is important to note that the COG Board has taken no position and has had no substan-
tive discussions on a transportation sales tax. The issue paper is not meant to advocate or
oppose any sales tax measure. This gaper is an explanation of the Transportation Sales
Tax, its origins, how it has worked elsewhere, options, and prospects for implementation in
San Jcaquin County. The paper is for discussion purposes only. THIS IS A PRELIMI-
NARY DRAFT. The conclusions are those of staff, and have not been endorsed by the
SanJoaquin County Council of Governments' Board of Directors. It is meant to assist
policy makers in decidingwhether such a measure is appropriate to San Joaquin County,
and educating them as to how such a process works.
In 1988 the issue of whether to ask the voters to approve a sales tax for transportation
purposes is a complex one. Besides the understandable reticence to ask voters to tax
themselves, there are two transportation enhancing measures on the state's June ballot,
there could be as many as thirteen transportation safestax measures this year in separate
counties, and there is legislation inprogress to allow San Joaquin County to create a Jail
Authority to raise a sales tax for adult detention facilities and crive prevention programs.
All these, to some extent, have an impact on the decision of whether to try a transportation
sales tax vote in San Joaquin County. A transportation sales tax is a possibility though, and
depending upon what happens with the issues described above may be essential if San
Joaquin County's local governments expects,to participate in setti ng the future transporta-
tion agenda for this region.
a.
j / G Ma�Ofi o�t �YL�dMJr
The procedures for taking tKe'-transportation sales tax to the voters is not a complex one. It
requires the creation or the,/designation of = authority to epare a plan. The plan would
then be approved by Pwe-t fds-of the cities representing population. The Board
of Supervisors would then have to place it on the ballot. The sales tax would be either a 1/2
or 1 ereent increase, but could not bring the total. sales tax in a county to over 7%. A
number of counties have gone through this process in the past fouryears with mixed results.
Fresno, Santa Clara, Alameda, and San Diego Counties have all passed such measures.
Tuolumne, San Bernardino and Contra,C osta Counties have all voted down a transporta-
tion sales tax.
• COUNTY OF SAN JOAQUIN • CITIES OF STOCKTON, LODE, TRACY, MANTECA, ESCALON, RIPON! •
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,e
N1r. Thomas Peterson
Page Two
May 9, 1988
Is the need great enough in SanJoaquin County, and are there other options? From an
objective standpoint it appears that the answer to both questions Is yes. For local public
works departments it is safe to say that annually they are forced to defer 50% or more of
their local road and street needs to future years. The County of San Joaquin very conserva-
tively estimates that $6 -million in deferrals occur annually. Future highway improvements
in San Joaquin County over the next 20 years will require over S 100 million more than the
revenue available. Unfortunately that is a conservative estimate based upon project cost
estimates that are outdated or nonexistent. Routes 205,120, 99, 5, 12, 4, 26, and 88 all have
present and projected needs that dwarf the resources available. And finally transit is going
to be asked to meet intra- and inter -count demand which will outstrip the Stockton
Metropolitan Transit District's ability to finance.
There are options to a transportation sales tax. Orange County is working hard at exploring
public/private partnership arrangements. This is another way of describing means of having
developers pay for transportation improvements. Also Orange County sponsored controv-
ersial legislation that allows for several toll roads in Orange County. What appears to be
happening though is rather than these being alternatives they work as a package. Orange
County is exploring once again the sales tax option. (In 1982 a 1/2010 increase failed passage
getting only 30% of the vote.)
This paper concludes several things. First of all, a transportation sales tax is probably not a
likely event in SanJoaquin County in 1988. Propositions 72 and 74 are going to effect
transportation funding if they pass, or fail. Policy makers will need to h o w what those
effects are, Right now they can only be guessed at. A transportation sales tax requires
agreement between the local jurisdictions. While it does not require unanimity, every
opportunity should be available for achieving that goal. In other counties the effort has
always taken longer than 6 months. The experience of counties going after a transportation
sales tax this year should provide a better perspective on what San Joaquin County's
opportunities are. Also of importance is working in coordination with the County ofSan
Joaquin which has a sales tax interest beyond transportation. What is the likelihood of ajail
and a transportation sales tax passing on the same ballot? Should they go on separate
ballots, and if so which goes first? Is there a compromise situation Iike that worked out in
Stanislaus County?
A
Mr. Thomas Peterson
Page Three
May 9,1988
had sales tax measures passing in Los Angeles and Santa Clara counties, but failing
miserably in Orange County. More recent efforts have seen success in Alameda, Fresno,
and San Diego Counties, but failures in Contra Costa, Tuolumne, and San Bernardino. As
nwW as 13 counties may have transportation sales tax measures on the 1988ballot. This -
should provide abetter perspective as to the long term viability of using the sales tax as a
transportation financing tool,
Very truly yours,
******* PRELIMINARY DRAFT *******
�Y�2 ,88
C`ty 4anazers Of .
lice
THE TRANSPORTATION SALES TAX AND SAN JOAQUIN COUNTY
A. INTRODUCTION
This paper is an explanation of the transportation sales tax, its
origins, how it has worked elsewhere, complimentary measures, and
its prospects for implementation in San Joaquin County. The
paper is for discussion purposes only. The conclusions are those
of staff, and have not been endorsed by the San Joaquin County
Council of Governments' Board. of Directors. This is an attempt
to explain a growing phenomena in public financing and to provide
policy makers with guidance in approaching the subject.
In 1988 the issue of whether to ask the voters to approve a sales
tax for transportation purposes is a complex one. Besides the
understandable reticence to ask voters to tax themselves, there
are two transportation enhancing measures on the state's June
ballot, there could be as many as thirteen transportation sales
tax measures this year in separate counties, and there is legis-
lation in progress to allow San Joaquin county to create a Jail
Authority to raise a sales tax for adult detention facilities and
crime prevention programs.
The procedures for taking the transportation sales tax to the
voters is not a complex one. It requires the creation or the
designation of an authority to prepare a plan. The plan would
then be approved by a majority of the cities representing 50% of
the population. The Board of Supervisors would then have to
place it on the ballot. The sales tax would be either a 1/2 or 1
percent increase, but could not bring the total sales tax in a
county to over 70. A number of counties have gone through this
process in the past four years with mixed results. Fresno, Santa
Clara, Alaneda, and San Diego Counties have all passed such
measures. Tuolumne, San Bernardino and Contra Costa Counties
have all voted down a transportation sales tax.
There are options to a transportation sales tax, and they are
discussed later on in the paper. However, it appears that in
operation these are not so much alternatives as complementary
measures that may or may not be implemented at the same time.
This paper concludes several things. A transportation sales tax
is probably not a likely event in San Joaquin County in 1988.
Propositions 72 and 74 are going to effect transportation funding
if they pass, or fail. Policy makers will need to know what
those effects are. Right now they can only be guessed at. A
transportation sales tax requires agreement between the local
jurisdictions. While it does not require unanimity, every oppor-
tunity should be available for achieving that goal. In other
counties the effort has always taken longer than 6 months. The
experience of counties going after a transportation sales tax
this year should provide a better perspective on what San Joaquin
County's opportunities are. Also of importance is working in
coordination with the County of San Joaquin which has a sales tax
interest beyond transportation. What is the likelihood of a jail
and a transportation sales tax passing on the same ballot? Should
they go on separate ballots, and if so which goes first? Is there
a compromise situation like that worked out in Stanislaus County?
As to whether voters will approve such a measure in San Joaquin
County is not the purpose of this paper. As many as 13 counties
may have transportation sales tax measures on the 1988 ballot.
This should provide a better perspective as to the long term
viability of using the sales tax as a transportation financing
tool.
B. WHAT ARE THE ORIGINS OF THE TRANSPORTATION SALES TAX?
Historically, the gasoline tax has been the major source of
revenue for road and street and highway improvements. California
has had a gasoline tax (cents per gallon purchased) since 1923.
It began at 2 cents per gallon and in 1988 is at 9 cents per
gallon. Over time though, the buying power of the gasoline tax
.has greatly diminished. Table 1 shows the California.. gasoline
tax adjusted to the CPI. (The CPI is for the San Francisco Bay
Area.)
TABLE 1
History of the California Gasoline Tax and CPI Adjustment
Source: Robert Allen, BART Director,
The state of California has raised the gasoline tax only twice in
the past 30 years. It went from 6 to 7 cents in 1964, and from .7.
to 9 cents in 1983. It is unlikely that a gas tax will be imPle-
nented in the near future. In 1981, the Legislature balked at a
5 cent gas tax increase, instead voting for a two cent increase
and giving counties the option to vote for their'' own. gas. tax
increase. This local option gas tax required counties to submit
the, proposition to; the voters for a two thirds, approval Six =_
"counties tried it with none getting greater than 45% approval
Interestingly enough, at the same time Reno,,Nevada passeda 1/2%
ation gettin
sales tax increase for transport g 70%`approval ;
Tax/
CPI
Cents/Gal.
Year
Gallon
1986
Adjusted to
1986
1923
2
.131
15.3
1930
3
- .130
23.1
1940
3
.113
26.5
1950
4.5
.197
22.8
- 1960
6
.256
23.4
1970
7
.337
20.8
1980
7
.721
9.7
1986
9
1.000
9.0
Source: Robert Allen, BART Director,
The state of California has raised the gasoline tax only twice in
the past 30 years. It went from 6 to 7 cents in 1964, and from .7.
to 9 cents in 1983. It is unlikely that a gas tax will be imPle-
nented in the near future. In 1981, the Legislature balked at a
5 cent gas tax increase, instead voting for a two cent increase
and giving counties the option to vote for their'' own. gas. tax
increase. This local option gas tax required counties to submit
the, proposition to; the voters for a two thirds, approval Six =_
"counties tried it with none getting greater than 45% approval
Interestingly enough, at the same time Reno,,Nevada passeda 1/2%
ation gettin
sales tax increase for transport g 70%`approval ;
Clara County in 1984, the Governor, the Legislature and the
California Transportation Commission have all taken strong posi-
tions urging counties to utilize this revenue source.
SB 142 was passed in 1987 and is a measure establishing set
procedures for counties to implement a transportation sales tax.
C. IMPLEMENTING A TRAaxISPORTATIOtT SALES TAX VOTE
There are two ways to present to the electorate a transportation
sales tax vote. The first is the more utilized method, the SB
142 approach. As many as 12 counties nay try it this year.
Eight counties have already attempted this approach with half of
them succeeding. The second approach utilizes AB 999. It is
restricted to counties of under 350,000, and therefore does not
apply to San Joaquin County, but is the method being used by
Stanislaus county.
I. SB 142: Local Transportation Authority A-nd Improvement Act
In 1987 the State Legislature passed and the Governdr.signed=into
law, SB 142 by Senator Stirling. SB 142 is a generic enabling
legislation that allows counties to levy their own sales tax for
transportation purposes. Previous to this bill, several counties
had written their own enabling legislation. These had passed the
Legislature, but applied only to their own individual counties.
In 1987, the Legislature passed a number of individual county
sales tax bills, but were vetoed by the Governor. The Governor
preferred the use of the guidelines developed in SB 142.
The provisions of SB 142 are not complex. The bill allows the
following:
Step 3
The bill encourages a pay as you go approach, but does not
prohibit the use of bonds. The LTA is authorized to issue
bonds for financing transportation purposes with the expenses
paid for from the proceeds of the tax.
This is how the steps are actually implemented.
sten 1
The initial choice to be made in the SB 142 process is
whether to create a neer Local Transportation Authority or to
designate an existing Regional Transportation Planning
Authority. In the three counties that adopted sales tax
increases prior to 1987, each created a new agency to handle
the money. For the two sales tax measures in 1987, San
Bernardino and San Diego Counties, the existing RTPAs have
been designated as the Local Transportation Authority (LTA),
The San Diego Association of Governments (SanDAG) will now be
responsible for implementing the expenditure plan. The San
Bernardino Association of Governments will have to try to put
another sales tax measure on the ballot to have any function
as an LTA. But both agencies will continue to exercise their
regional transportation planning responsibilities, and will
maintain their RTPA designation. The choice appears to be
based upon whether the RTPA is a multi -county agency, and/or
what the existing political situation is in each county.
r.
Fresno County, there was widespread support for the expendi-
ture plan, but no political body took a formal portion sup-
porting the ballot measure.
Stew
It is up to the Authority to issue bonds and take responsi-
bility for the payment. If a pay as you go approacn is
taken, the LTA is responsible for disbursing the proceeds to
the appropriate agencies.
AB 999
This approach is available only to counties of less than 350,000
population (January 1 1987). It was meant as a way to help small
financially stricken counties to impose a tax increase with the
approval of majority of the voters. The key here is that only
the County Board of Supervisors is allowed to levy the sales tax
increase, There are no provisions for allowing the approval of
incorporated communities. There is no expenditure plan. Based
on provisions in the State Constitution, (Proposition 62) the
purposes for which the revenue is being raised maV, meci-
fied in the measure, If a purpose is specified, then z be omes
a special purpose tax and would require a two thirds voter
approval, As it is, Stanislaus County will collect the sales tax
increase and per agreement will send 40% to the cities for trans-
portation. None of tU, included in the ballot language.
3. Potential San J n Co. Sales Tax Revenue
In San Joaquin County, an additional 1/2% sales tax would raise
an estimated $8.4 million in fiscal year 1988-89. Over 10 years
it would raise $110 million, The life of a sales tax increase
is optional as is the distribution of the funds.
TABLE'S
TABLE 3
Effect of Half Percent Tax Increase On Taxpayers
Income Family Size Sales Tax Increase
$42,000 2
$ 47
$27,000 4
$ 40
$55,000 5
$ 65
$18,000 1
$ 24
Derived from 1986 Federal Income Tax Optional State Sales Tax
Tables adjusting for CPI.
TABLE 5
Local Sales Tax Purposes
Where Purpose
Los Angeles
Transit
Orange
Highways
and Roads
Santa Clara
Highways
and Transit
Contra Costa
Highways,
Roads,
Transit
Fresnc
Highways,
Local
Transportation
Alameda
Highways,
Roads,
Transit
Tuolumne
Highways,
Local
Transportation
San Diego
Highways,
Roads,
Transit
San Bernardino
Highways,
Local
Transportation
The ballot measures differed in each case. Fur instance, the
life of the sales tax is 10 years in Santa Clara County, 15 years
in Alameda County, and 20 years in Fresno County. Some are very
general in their description of what they are funding such as
the Fresno measure, but others are very specific like the Alameda
measure. Not all have met with great political support, though
generally local governments have been positive. An interesting
example of this was Alameda County where a brochure was distrib-
uted
istrib-
uted showing all the seals of the cities supporting the measure
on one side of the page and the lone city opposing it on the
other. That city was Berkeley. The brochure was not distributed
in Berkeley. It is not true .either that the. most expensive
campaigns are the most successful Contra, Costa spent far more
than.did Alameda (which refused any development money). Fresno's
campaign was minuscule. In Fresno they took the approach that
the less publicity the better- The result is the highest support
TABLE 6
f988 Potential Transportation Sales Tax Counties
Jure 198
El Dorado
Sacramento
November 1988
Contra Costa
Marin
San Bernardino
Tulare
Stanislaus
San Mateo
San Benito
Xern
Riverside
Santa Barbara
Ventura
ExnlorinQ A Transportation Sales Tax
Yolo
Imperial
Monterey
Orange
Huaboldt
Nevada
Placer
Tuolumne
An "Example of development fees is the direct assessment of fees
based upon a per unit, or trips enerated standard. This is
used by �;he City of Manteca in It� interchange fee, and by the
City of Stockton in its traffic signal assessment. Benefit
assessment districts are another method, but create some diffi—
difficulties when dealingwith trans ortation. The City of
Tracy has created a Mello --Roos Community Facilities District to
deaf with the financing of improvements in various newly devel—
opeZ :areas of the City. In transportation this creates some
difli:7ulties though in assessing who actually benefits and to
what extent from a new road ox an interchange.
There are of course alternatives to a transportation sales tax.
One alternative is the local option of a gas tax. However, the
failure of this measure to pass in six previous attempts, and the
requirement for two thirds voter approval make this an unlikely
source of success. Another possibility would be a state gas tax
increase. once again though the existence of the Gann ceiling,
the Governor's continued opposition, and the legis.lature's need
to secure a 2/3 majority vote mean this is unlikely to occur in
the near future.
up to 5 cents, and since 1984, the Legislature has passed legis-
lation authorizing nine counties to vote on a local sales tax
increase of up to 1 percent. SB 140 was just signed into law.
Besides the $1 billion bond, the legislation encourages the
adoption of local financing methods, and establishes a $300
million local/state partnership program to offer an incentive.
Existing sales tax counties are already making their presence
felt on the state highway program. In the 1988-89 budget there
are Caltrans engineering positions allocated to each potential
sales tax county. Should the tax measure pass, Caltrans will
fill the positions allocated to that individual county. if it
fails, Caltrans will not fill those engineering positions. At
the California Transportation Commission (CTC) there is a wit-
ness to reward self help counties by allowing them to leverage
state highway dollars. The Commission has been hindered in
doing so though because of the $1.6 billion shortfall in the
existing State Transportation Improvement Program. They are
unable to reward self help counties without taking away from the
other 54 counties, With additional counties falling into the
self help category, there may very well be more pressure on the
CTC to leverage state highway dollars with local transportation
sales tax dollars.
The trend in state policy is clear. Certainly the decision
makers at the state level have made it clear that local govern-
ment agencies are going to have to find their own source of
revenue for their re ion's high priority transportation projects.
2. Propositio.-c nd 74 on the June Ballot
Proposition 7; is the Gann sponsored initiative on t h"
hA 11 M* f-,, 4-1, method for determining the state's Gann
ceiling on expenditures. The measure would also transfer a
portion of the state general fund sales tax revenue to transpor-
tation purposes, In order to avoid cutting other state programs,
the spending ceiling would be raised by a margin greater than the
transfer of sales tax revenue. This however, only works ifthere
is a state surplus greater than the sales tax revenue transferre,z=
to transportation. If there is no surplus, as appears 1}k@Jy
2987-88,, alien the Legislature w i 1 1 have to make cuts in existing
programs. The' sales: tax revenue dedicated to focal g
is protected by the Proposition, but -there is concern that state:
funding of local programs will be the first cut.
Proposition :'74 .e Governor's $1 billion bond proposal It
w^*i1Ae4AA4.-at-o':� 700 million to highways, and probably: an- adds-,;;
tional $300 million to a new local/state partnership program;_
The bonds would be paid back from the state's general fund,
Should both these measures pass there would be added'fu;lding to
transportation. -.Proposition 74 would provide $70.0 million- to
the state's highway fund. While,a large amount of money, .it
doesn't .even, cul theexistingstate. shortfall in half... The:five
-21-
F
n,:
-^1
year highway progr;.,1,1, the State Transportation Improvement Pro-
gram (STIP), is $1. billion overprogrammed, and may be overpro-
granmed by as much is $2.9 billion based upon new programming
guidelines created i., SB 140. It w i 11 take more than the bond
measure to make a dif arerce in the state's highway program.
Proposition 72 would transfer money annually to transportation.
It is likely to be a better source of revenue to transportation
than a bond measure. Estimates vary, but it would raise $150
million in the first year, $400 million th-e second, $600 million
the third, $710 million the fourth, and in the raid $700 million
the fifth. It would annually escalate from there depending upon
the amount of sales tax revenue raised from gasoline sales.
There is no direction in the Proposition as to whether the reve-
_.:fie_ should go to state highways or to local governments SB 140.
though states that the legislative intent is for any new revenue
to go to state highways, and AB 3745 (Chandler) which would have
split Proposition 72 revenue 50/50 between the state and locals
was defeated in Committee. Assemblyman Frizzle has stated his
intention to amend AB 2589 to have Prop. 72 money go entirely to
locals. At this writing it has not been amended. Whatever
happens, the Legislature must act to allocate the monies.
The outcome of these two propositions could have an impact on
sales tax measures throughout the state. If approved, will
voters believe they have solved the transportation problem? If
neither is approved, is that an indication of voter apposition to
transportation financing measures? Will the results of these
two propositions teamed with the Californians for Quality Gov-
ernment initiative (Proposition 71) make a gasoline tax increase
a more attractive option for the state legislature? The answer.
to these questions is not likely to be fully known until Novem
ber when the last of the 1988 county sales tax initiatives and
voted on.
TABLE 7
Proposition 74 Revenue
This distribution is based on the present gasoline tax distribu-
tion. It is possible that the monies could be distributed by
other methods.
3. San Joaquin County Jail Facilities Sales Tax Possibilities
Under the sponsorship of the San Joaquin County Board of Supervi-
sors, Senator Garamendi has introduced SB 2745, the San Joaquin
County Regional Justice Facility Financing Act. The bill would
create the San Joaquin County Regional Justice Facility Financing
Agency. This Agency would have the authority to levy a 1/2%
sales tax increase with the approval of a majority of the elec-
torate. The proceeds would go to the Authority and can be used'.
for the construction of adult detention facilities, the retire
ment of existing bonds on adult detention facilities, and the
operations of facilities constructed under the Authority. Also,
under certain provisions the Authority could allocate monies to
the county for "prevention programs".
Proposition 72
Revenue Scenarios
Based on $700
Million A Year
(in thousands of
dollars)
50% State
Jurisdiction
100% Local
50% Local
County of San Joaquin
$
6,328.5
$
3,164.2
city
of
Stockton
$
3,100.4
$
1,550.2
city
of
Lodi
$
753.4
$
376.7
City
of
Manteca
$
620.0
$
310.0
City
of
Tracy
$
443.8
$
222.9
City
of
Ripon
$
111.4
$
55.7
City
of
Escalon
$
69.0
$
34.5
This distribution is based on the present gasoline tax distribu-
tion. It is possible that the monies could be distributed by
other methods.
3. San Joaquin County Jail Facilities Sales Tax Possibilities
Under the sponsorship of the San Joaquin County Board of Supervi-
sors, Senator Garamendi has introduced SB 2745, the San Joaquin
County Regional Justice Facility Financing Act. The bill would
create the San Joaquin County Regional Justice Facility Financing
Agency. This Agency would have the authority to levy a 1/2%
sales tax increase with the approval of a majority of the elec-
torate. The proceeds would go to the Authority and can be used'.
for the construction of adult detention facilities, the retire
ment of existing bonds on adult detention facilities, and the
operations of facilities constructed under the Authority. Also,
under certain provisions the Authority could allocate monies to
the county for "prevention programs".
both tax measures were to appear on the same ballot both would
lose 5 to 10% of their support. Without the transportation
sales tax, the jail sales tax received 51%approval, but required
a 2/3 majority at that time and failed. The transportation sales
tax went in November of 1987 and received 54% approval. Needing
only a majority the measure passed. 01 the June 7, 1988 ballot,
the jail sales tax will be going again. Under provisions similar
to SB 2745, this measure will only require a simple majority
vote. This w i 1 1 demonstrate whether voters are willing .to approve
two 1/2% sales tax increases within seven months of one another.
In Stanislaus County, a 1/2% sales tax increase will be on the
November ballot. Ostensibly, 60% of the measure will go to the
County for funding jail facilities, and the remaining 40% w i l l go
to cities for transportation purposes. This is a compromise
worked out between the cities and the county after both surfaced
their own sales tax proposals. This sales tax measure is being
done under the provisions of AB 999 described earlier in this
paper. This means that the ballot' measure can not specify the
purposes of new tax revenue. If it did it would require a 2/3
vote, rather than a simple majority.
Intuitively, it would seem that the sales tax measure (jail or
transportation) that reaches the ballot first has the best chance
of passing. The San Diego experience should give us some idea as
to whether this is terminal for the second measure. It is worth-
while to note the advise given to the SanDAG Board of Directors
by D. J. Smith and Associates in the Memorandum of July 17, 1986,
"In all counties which have successfully pursued a sales tax for
transportation, there has been to one degree or another a well
organized public/private sector support group." "We are optimis-
tic that there exists the seeds of such an effort, but that it
needs t o be nurtured and mature before a measure is put on the
ballot." "If work can commence immediately on development of a
strong, committed public/private sector support group and the
refinements to the expenditure are completed as suggested, we
believe that San Diego County voters would vote to increase their
sales tax by one half percent for specific transportation
improvements in November of 1987." What this indicates to COG
staff is that far more important than getting on the ballot first
is the development of a private/public coalition that would..
educate the citizenry on present transportation finance, and.
build the arguments that would successfully carry a ransporta
tion sales tax measure.
It is also the opinion of COG staff that Placing two sales tax
measures on the same ballot w i 11 result in
Besides the loss of the 5 to 10%cited by D. J. Smith Associate$
such a situation is likely to make those supporters choose one qq
the other. This would dramatically cut into the support of bofh
proposals. It is obvious that cooperation between supporters
F
t
G. CONCLUSIONS
The following are the conclusions of COG staff.
1. 1988 is not the opportune time for a transportation sales
tax measure for the following reasons.
a. Propositions 72 and 74 are on the June Ballot.
b. Lack of a major educational campaign on transportation
needs in San Joaquin County.
c. Lack of a Public/Private Partnership to advocate such a
measure.
d. Not enough time to gather needed political concensus.
2. Successful passage of transportation sales taxes in other
counties can make it more difficult for San Joaquin County
to compete for discretionary state funds.
3. If a transportation sales tax is to go on the ballot at some
time, it must be part of a package of measures that include
development fees, and alternative transporation measures. A
sales tax increase will have difficulty being approved if it
is viewed as a substitute for these actions.
-15-
TO:
91ROM:
DATE :
MEMORANDUM
Honorable Mayor and
Members of the City Council
City Manager
June 6, 1988
San Joaquin County Transportation Sales Tax
ALICE REWNEr
TAP: br
1E60 EAST HAZELTON AVENUE
STOCKTON. CAIRURN U 95205
TELFF ONE (209) 468-3913
Vie ,88
Cary M
e`�Ser
SAN JOAQUIN COUNTY COUNCIL OF GOVERNMENTS
May 9,1988
Mr. Thomas Peterson
City Manager
221 West Pine Street
Lodi, CA 95240
Lear Mr. Peterson:
office
Attached is a preliminary draft of a COG staff issue paper regarding a transportation sales
tax in San Joaquin County. As staff we are particularly interested in informing decision
makers of this financing option that is being utilized by a number of counties and will
potentially be enacted by many more in this year. A copy of this preliminary draft is being
sent to every City Manager and the County Administrator in the hope of generating
comments on what additional material needs to be included in this paper. Please share it
with your staff and policy makers as you see fit. I am available to discuss the issue with you
and your staff or with your elected officials if you so choose. The COG Board will likely
review the draft issue paper on June 28, so I would appreciate your comments by June 10.
It is important to note that the COG Board has taken no position and has had no substan-
tive discussions on a transportation sales tax. The issue paper is not meant to advocate or
oppose any sales tax measure. This paper is an explanation of the Transportation Sales
Tax, its orrgms, how it has worked elsewhere, options, and prospects for implementation in
San Joaquin County. The paper is for discussion purposes only. THIS IS A PRELIMI-
NARY DRAFT. The conclusions are those of staff, and have not been endorsed by the
SanJoaquin County Council of Governments' Board of Directors. It is meant to assist
policy makers in deciding whether such a measure is appropriate to San Joaquin County'
and educating them as to how such a process works.
In 1988 the issue of whether to ask the voters to approve a sales tax for transportation
purposes is a complex one. Besides the understandable reticence to ask voters to tax
themselves, there are two transportation enhancing measures on the state's June ballot,
there could be as many as thirteen transportation sales tax measures this year in separate
counties, and there is legislation in progress to allow San Joaquin County to create a Jail
Authonty to raise a sales tax for adult detention facilities and crive prevention programs.
All these, to some extent, have an impact on the decision of whether to try a transportation
sales tax vote in San Joaquin County. A transportation sales tax is a possibility though, and
depending upon what happens with the issues described above may be essential if San
Joaquin County's local governments expects to participate in setting the future transporta-
tion agenda for this region. c aro
vi^liPr G M4;Ori o� t►tC tri ot(�
The procedures for takingt e transportation sales tax to the voters is not a complex one. It
requires the creation or th designation of an authority to g epare a plan. The plan would "
then be approved by f the cities representing population. The Board
of Supervisors would then have to place it on the ballot. The sales tax would be either a 1/2
or 1 percent increase, but could not bring the total sales tax in a county to over 7%. A
number of counties have gone through this process in the past four years with mixed results.
Fresno, Santa Clara, Alameda, and San Diego Counties have all passed such measures.
Tuolumne, San Bernardino and Contra Costa Counties have all voted down a transporta-
tion sales tax.
•-COUNTY OF SAN JOAQUIN • CITIES OF, STOCKTON, LODI, TRACY, MANTECA, ESCALON, RIPON..• "
Mr. Thomas Peterson
Page Two
Niay 9, 1988
Is the need great enough in San Joaquin County, and are there other options? From an
objective standpoint it appears that the answer to both questionsis yes. For local public
works departments it is safe to say that annually they are forced to defer 50% or more of
their local road and street needs io future years. The County of San Joaquin very conserva-
tively estimates that $6 million in deferrals occur annually. Future highway improvements
in San Joaquin County over the next 20 years will require over $ 100 million more than the
revenue available. Unfortunately that is a conservative estimate based upon project cost
estimates that are outdated or nonexistent. Routes 205, 120, 99, 5, 12, 4, 26, and 88 all have
present and projected needs that dwarf the resources available. And finally transit is going
to be asked to meet intra- and inter -county demand which will outstrip the Stockton
Metropolitan Transit District's ability to finance.
There are options to a transportation sales tax. Orange County is working hard at exploring
public/private partnership arrangements. This is another way of describing means of having
developers pay for transportation improvements. Also Orange County sponsored controv-
ersial legislation that allows for several toll roads in Orange County. What appears to be
happening though is rather than these being alternatives they work as a package. Orange
County is exploring once again the sales tax option. (In 1982 a 1/2% increase failed passage
getting only 30% of the vote.)
This paper concludes several things. First of all, a transportation sales tax is probably not a
likeiy event in San Joaquin County in 1988. Propositions 72 and 74 are going to effect
transportation funding if they pass, or fail. Policy makers will need to know what those
effects are. Right now they can only be guessed at: A transportation sales tax requires
agreement between the localjurisdictions. While it does not require unanimity, every
opportunity should be available for achieving that goal. In other counties the effort has
always taken longer than 6 months. The experience of counties going after a transportation
sales tax this year should provide a better perspective on what San Joaquin County's
opportunities are. Also of importance is worlung in coordination with the County of San
Joaquin which has a sales tax interest beyond transportation. What is the likelihood of a jail
and a transportation sales tax passing on the same ballot? Should they go on separate
ballots, and if so which goes first? Is there a compromise situation Iike that worked out in
Stanislaus County?
The funding of transportation purposes with sales tax revenue is not a brand new idea. The
BART counties added 1/2% to the sales tax in the late 1960sto create and operate the rail
system. Also, California passed the Transportation Development Act in the early 1970s
which took 1/4 of 1% of the 6% sales tax and allocated it for local public transit and roads
and streets. The Transportation Sales Michas been urged on county governments by the
Legislature and the Governor as a means of solving transportation financing problems.
More recent efforts have met with mixed success in the state. Efforts in the early eighties
Mr. Thomas Peterson
Page Three
May 9,1988
had sales tax measures passing in Los Angeles and Santa Clara counties, but failing
miserably in Orange County. More recent efforts have seen success in Alameda, Fresno,
and San Diego Counties, but failures in Contra Costa, Tuolumne, and San Bernardino. As
many as 13 counties may have transportation sales tax measures on the 1988 ballot. This
should provide a better perspective as to the long term Viability of using the sales tax as a
transportation financing tool.