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HomeMy WebLinkAboutAgenda Report - July 18, 2018 I-01b ERTM CITY OF LODI COUNCIL COMMUNICATION AGENDA ITEM Ii.1 b AGENDA TITLE: Adopt Resolutions 1) Calling and Giving Notice of General Municipal Election to Approve Ongoing General Retail Transactions and Use Tax of One -Half (0.50) Cent Per Dollar for General Fund Purposes and Requesting that the Board of Supervisors for County of San Joaquin Consolidate Election with Established General Election to be Held Tuesday, November 6, 2018 and Direct Registrar of Voters to Conduct Election on City's Behalf, 2) Setting Priorities for Filing Written Arguments Regarding the 2018 General Retail Transactions and Use Tax Measure and Directing the City Attorney to Prepare an Impartial Analysis for the Measure, and 3) Providing for the Filing of Rebuttal Arguments for the Measure Scheduled for the November 6, 2018 General Municipal Election MEETING DATE: July 18, 2018 PREPARED BY: City Clerk RECOMMENDED ACTION: Adopt resolutions 1) calling and giving notice of General Municipal Election to approve an ongoing general retail transactions and use tax of one-half (0.50) cent per dollar for general fund purposes and requesting that the Board of Supervisors for the County of San Joaquin consolidate election with established general election to be held Tuesday, November 6, 2018 and direct Registrar of Voters to conduct election on City's behalf, 2) setting priorities for filing written arguments regarding the 2018 general retail transactions and use tax measure and directing the City Attorney to prepare an impartial analysis for the measure, and 3) providing for the filing of rebuttal arguments for the measure scheduled for the November 6, 2018 General Municipal Election. BACKGROUND INFORMATION: A City measure is proposed to be placed on the November 6, 2018 General Municipal Election ballot relating to an ongoing general retail transactions and use tax. It is necessary for the City Council to adopt the attached resolution calling and giving notice of the General Municipal Election for the measure and requesting the San Joaquin County Board of Supervisors consolidate the election with the November 6, 2018 General Municipal Election and direct the Registrar of Voters to conduct election on City's behalf. Further, it is requested Council adopt the attached resolutions setting the priorities and deadlines for filing written arguments and rebuttal arguments for or against the measure submitted for the ballot, as well as directing the City Attorney to prepare an impartial analysis. The resolution authorizes all members of the City Council to file written arguments in favor of or against the ballot measures. The following deadlines are hereby established pursuant to the Elections Code. • Deadline for filing impartial analysis (not exceeding 500 words) — August 3, 2018 • Deadline for filing arguments (not exceeding 300 words) — August 3, 2018 • Deadline for filing rebuttal arguments (not exceeding 250 words) — August 13, 2018 APPROVED: aba - r, City Manager Resolutions Relating to Ballot Measure on November 6, 2018 General Municipal Election July 18, 2018 Page Two Arguments and rebuttal arguments must be filed in the City Clerk's Office on or before the deadline established during normal office hours. FISCAL IMPACT: Not applicable. FUNDING AVAILABLE: The anticipated cost of the November 2018 General Municipal Election is approximately $130,000. Costs for the election were approved in the fiscal year 2018/19 budget. 1046., Andrew Keys, Deputy City Manager JMF Attachments nnifer Mll erraiolo ity Clerk RESOLUTION NO. 2018-140 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, CALLING AN ELECTION TO ASK THE VOTERS OF THE CITY OF LODI TO APPROVE AN ONGOING GENERAL RETAIL TRANSACTIONS AND USE TAX OF ONE-HALF (0.50) CENT PER DOLLAR FOR GENERAL FUND PURPOSES, TO REMAIN IN EFFECT UNTIL THE VOTERS AMEND OR REPEAL IT, AND TO BE REVIEWED AND REPORTED ON BY AN INDEPENDENT CITIZENS OVERSIGHT COMMITTEE, AND REQUESTING THAT THE BOARD OF SUPERVISORS FOR THE COUNTY OF SAN JOAQUIN CONSOLIDATE THE ELECTION WITH THE ESTABLISHED GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 6, 2018, AND DIRECT THE COUNTY REGISTRAR OF VOTERS TO CONDUCT THE ELECTION ON THE CITY'S BEHALF WHEREAS, additional revenue is necessary to fund vital municipal services and facilities, including: 1. Maintaining and enhancing rapid police and fire response times by restoring firefighter and adding police positions; 2. Maintaining neighborhood police patrols and fire stations; 3. Maintaining library hours; 4. Repairing potholes and local streets; 5. Maintaining recreation facilities and programs; 6. Addressing homelessness; and 7. Other essential services. WHEREAS, the City's current and projected revenues are insufficient to fully provide these municipal services and facilities at the level our residents need and expect; and WHEREAS, this tax measure provides local funding for local needs, cannot be taken by the State of California or Washington, D.C., and includes strict accountability requirements, including independent oversight by a citizen's committee that must meet in public, full disclosure of public spending available on the City's website and at other public locations in the City; annual financial audits; and a requirement that all funds raised be spent locally; and WHEREAS, this tax measure invests in our community. Enhancing rapid police and fire response times by restoring firefighter and adding police positions and maintaining neighborhood police patrols and fire stations are an investment in public safety that strengthen local property values and make our community a more desirable place to live, do business, and raise a family; and WHEREAS, approximately 25% of the City's sales tax dollars are paid by tourists and visitors from the surrounding area. This tax measure will help to make sure that tourists and visitors are paying their fair share to maintain our community and not place the cost exclusively on City residents; and WHEREAS, the funding made available by this measure will be spent locally to enable the City to restore and improve its general municipal services and facilities, including public safety. Nothing in this measure allows tax revenue to be directed into a special fund or for a special purpose; and WHEREAS, the City Council may propose that voters approve a general transactions and use tax to raise additional revenue that can be spent for general fund purposes; and WHEREAS, pursuant to Section 7285.9 of the Revenue and Tax Code, the City Council may impose a special transactions and use tax for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing the tax is approved by a two-thirds vote of all members of the City Council and the tax subsequently is approved by a majority vote of qualified voters of the City voting in an election on the issue; and WHEREAS, a general transactions and use tax of one-half of one cent (0.50) per dollar would generate an estimated $5,400,000 in annual revenue; and WHEREAS, Government Code Section 53724(c) requires that an election on a tax be consolidated with a statewide primary election, a statewide general election, or a regularly scheduled local election at which all of the electors of the local government or district are entitled to vote; and WHERAS, November 6, 2018 is the date of the statewide general election, and is the next election date eligible for inclusion of this general tax measure; and WHEREAS, the City Council of the City of Lodi desires to submit to the voters at the statewide general election to be held on Tuesday, November 6, 2018, an ordinance entitled "2018 General Retail Transactions and Use Tax"; and WHEREAS, the City Council is authorized and directed by statute to submit the ordinance to the voters. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. That the foregoing recitals are true and correct and are hereby adopted by the City Council. SECTION 2. That the City Council pursuant to Revenue and Taxation Code section 7285.9 and Elections Code section 9222, does hereby call and order to be held in the City of Lodi, an election on Tuesday, November 6, 2018, for the purpose of submitting the following ballot question to the voters: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO SECTION 3. That the text of the ordinance submitted to the voters is attached as Exhibit A, and made a part hereof as though fully set forth herein. SECTION 4. That the vote requirement for the ordinance to pass is an affirmative vote of a majority of the qualified voters of the City casting votes. SECTION 5. That the ballots to be used at the election shall be in form and content as required by the laws of the State of California. SECTION 6. That the City Clerk is authorized, instructed and directed to coordinate with the San Joaquin County Registrar of Voters to procure and furnish any and all official ballots, notices, printed matter, and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. The City will reimburse the County for the actual costs incurred by the County Elections Official in conducting the election. SECTION 7. The City Clerk is hereby authorized to cause notice of the ordinance to be published one time in the Lodi News Sentinel in accordance with Elections Code section 12111 and Government Code section 6061. SECTION 8. The City Manager is authorized and directed to expend the necessary funds to pay for the City's cost of placing the ordinance on the election ballot. SECTION 9. That pursuant to Election Code section 10242, the polls shall be open at seven o'clock a.m. of the day of the election and shall remain open continuously from that time until eight o'clock p.m. of the same day when the polls shall be closed, except as provided in Elections Code section14401. SECTION 10. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by the laws of the State of California for holding municipal elections. SECTION 11. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by the laws of the State of California. SECTION 12. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions. SECTION 13. That the City Clerk is authorized to certify the adoption of this Resolution and transmit a certified copy to the San Joaquin County Board of Supervisors and the San Joaquin County Registrar of Voters. Dated: July 18, 2018 I hereby certify that Resolution No. 2018-140 was passed and adopted by the City Council of the City of Lodi in a regular meeting held July 18, 2018, by the following vote: AYES: COUNCIL MEMBERS — Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — Johnson ABSTAIN: COUNCIL MEMBERS — None ATTEST: NIFE . FERRAIOLO ity Clerk (SEAL) Approved as to Form: JANtCE D. MAGDICH City Attorney ALAN NAKANISHI Mayor 2018-140 Exhibit A ORDINANCE NO. 1953 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LODI AMENDING LODI MUNICIPAL CODE TITLE 3 — REVENUE AND FINANCE — BY ADDING CHAPTER 3.30, "2018 GENERAL RETAIL TRANSACTIONS AND USE TAX," BY IMPOSING AN ONGOING ONE-HALF (0.50) CENT PER DOLLAR TRANSACTIONS AND USE TAX FOR UNRESTRICTED GENERAL REVENUE PURPOSES, TO REMAIN IN EFFECT UNTIL THE VOTERS AMEND OR REPEAL IT, TO BE COLLECTED AND ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, SUBJECT TO VOTER APPROVAL The City Council of the City of Lodi hereby finds as follows: A. The City is a full service city that provides vital municipal services and facilities; however, additional revenue is necessary to fund these services, including: 1. Maintaining and enhancing rapid police and fire response times by restoring firefighter and adding police positions; 2. Maintaining neighborhood police patrols and fire stations; 3. Maintaining library hours; 4. Repairing potholes and local streets; 5. Maintaining recreation facilities and programs; 6. Addressing homelessness; and 7. Other essential services. B. The City's current and projected revenues are insufficient to fully provide these municipal services and facilities at the level our residents need and expect. C. This tax measure provides local funding for local needs, cannot be taken by the State of California or Washington, D.C., and includes strict accountability requirements, including independent oversight by a citizens' committee that must meet in public, full disclosure of public spending available on the City's website and at other public locations in the City; annual financial audits; and a requirement that all funds raised be spent locally. D. This tax measure invests in our community. Enhancing rapid police and fire response times by restoring firefighter and adding police positions and maintaining neighborhood police patrols and fire stations are an investment in public safety that strengthen local property values and make our community a more desirable place to live, do business and raise a family. E. Approximately 25% of the City's sales tax dollars are paid by tourists and visitors from the surrounding area. This tax measure will help to make sure that tourists and visitors are paying their fair share to maintain our community and not place the cost exclusively on City residents. F. The funding made available by this measure will enable the City to restore and improve its general municipal services and facilities, including public safety. Nothing in this measure allows tax revenue to be directed into a special fund or for a special purpose. G. The tax revenue generated by this measure can be spent for unrestricted general revenue purposes. 1 H. November 6, 2018 is the date of the statewide general election, and is the next election date eligible for inclusion of this general tax measure. NOW, THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LODI: Section 1 Lodi Municipal Code Title 3 - Revenue and Finance is hereby amended by adding Chapter 3.30 "2018 General Retail Transactions and Use Tax" and shall read as follows: CHAPTER 3.30 2018 GENERAL RETAIL TRANSACTIONS AND USE TAX Sections: 3.30.010 Title 3.30.020 Operative Date 3.30.030 Purpose 3.30.040 Contract with State 3.30.050 Transactions Tax Rate 3.30.060 Place of Sale 3.30.070 Use Tax Rate 3.30.080 Adoption of Provisions of State Law 3.30.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.30.100 Permit Not Required 3.30.110 Exemptions and Exclusions 3.30.120 Amendments to State Law 3.30.130 Enjoining Collection Forbidden 3.30.140 Annual Accountability Report 3.30.150 Establishment of Citizens' Oversight Committee 3.30.160 Annual Audit and Report 3.30.010 Title. This ordinance shall be known as the City of Lodi 2018 General Retail Transactions and Use Tax Ordinance. The City of Lodi hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City. 3.30.020 Operative Date. "Operative date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below. 3.30.030 Purpose. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. 2 C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. E. To adopt a retail transactions and use tax for unrestricted general revenue purposes, to remain in effect until the voters amend or repeal it. 3.40.040 Contract with State. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3.30.050 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half percent (0.50%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. 3.30.060 Place of Sale. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration. 3.30.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half cent (0.50%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3.30.080 Adoption of Provisions of State Law. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. 3 3.30.090. Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefore. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. 3.30.100. Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance. 3.30.110. Exemptions and Exclusions. A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax levied by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common 4 carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax levied by this ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 5 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3.30.120. Amendments to State Law. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 3.30.130 Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. 3.30.140 Annual Accountablity Report. The City Council shall cause preparation of an annual accountability report for the benefit of the citizens of the City and in order to assure accountability in the expenditure of tax revenues received pursuant to this ordinance. The annual accountability performance report shall be posted on the City's website and shall include the following information: 6 A. The amount of revenue collected pursuant to the transactions and use tax imposed by this ordinance; B. The amount and general purposes of the expenditures made possible by this ordinance including, where feasible, a categorization of the nature and purpose of the expenditures. These categories may include, among other things: 1. A listing of general fund service expenditures (such as police, fire, parks and recreation, library, youth and senior programs, and other general fund services). 2. A listing of capital facility expenditures (such as streets, police and fire facilities, emergency communication systems, and other general fund capital expenditures). 3. Such other categories of general fund services or capital expenditures as the City Council may from time to time deem necessary and desirable. 3.30.150 Establishment of Citizens' Oversight Committee. A. Committee Established. A Citizens' Oversight Committee is hereby established in the City of Lodi which shall have the duty and responsibility to review the annual accountability performance report and report its findings to the City Council and the citizens of the City. B. Selection of Members. Members of the Citizens' Oversight Committee shall be appointed by the City Council. The Committee shall consist of five members. Members of the Citizens' Oversight Committee shall not be current City of Lodi employees, officials, contractors, or vendors of the City. Past employees, officials, contractors, and vendors shall be eligible to serve on the Committee, provided that there are no conflicts of interest as determined by the City Attorney. To the extent possible at least two members of the Committee shall be certified public accountants or equivalent. Of the members of the Committee first appointed, three members shall be appointed for terms of two years and two members shall be appointed for terms of three years. Their successors shall be appointed for terms of three years. No member may serve more than two consecutive three-year terms. The City Council shall solicit members of the Citizens' Oversight Committee, through an open application process that is promoted through the City's recruiting process for boards and commissions. Any resident of the City is eligible to apply for Committee membership, subject to the restrictions specified above. All applications will be reviewed by the City Council, which will have the authority to make final decisions regarding Committee composition, subject to the guidelines in this ordinance. C. Puposes and Jurisdiction. The Citizens' Oversight Committee shall meet a minimum of three times per year, including conducting an annual review of expenditures of revenue collected pursuant to this ordinance to determine whether such funds are expended for the purposes set forth in this ordinance. Committee members may review the annual financial audit performed by an independent auditor during the review process. The Citizens' Oversight Committee shall issue an annual report on their findings to the City Council and to the citizens of Lodi. The Citizens' Oversight Committee annual report is subject to review and approval of the City Council. The Committee shall confine its review specifically to revenues generated pursuant to this ordinance and the expenditure of those revenues. The Committee shall serve in an advisory -only role to the City Council. Committee members shall not play a formal or informal role in the expenditure of the funds raised by this ordinance. The Committee is not charged with decision-making on spending priorities; schedules; project details; funding source decisions; financing plans; or tax rate assumptions. The Committee shall have no jurisdiction other than 7 that delegated to it by the People pursuant to this ordinance. The Lodi City Manager or the City Manager's designee shall provide reasonable administrative or technical assistance required by the Committee to fulfill its responsibilities or publicize its findings. D. Meetings. The Citizens' Oversight Committee shall meet a minimum of three times per year with specific meeting dates to be determined by Committee members. Citizens' Oversight Committee meetings are subject to the Brown Act. Meetings must be noticed and open to the public. Committee minutes and reports are a matter of public record, and must be posted on the City's web site. Additional meetings may be scheduled by the Committee as necessary. All Committee members shall attend a training and orientation session prior to the first regular Committee meeting. Committee members are expected to attend all regular meetings. Failure to attend two consecutive meetings may result in removal from the Committee at the discretion of the City Council. E. Committee Operations. The Citizens' Oversight Committee will select members to serve as Chair and Vice Chair of the Committee. A City staff person will be appointed by the City Manager, or the City Manager's designee, to serve as Secretary. The Secretary will be responsible for preparing, posting, and distributing agendas and taking minutes at each meeting. Approved minutes shall be made available to the public. Committee decisions, positions, findings, and procedures shall require a simple majority vote of those Committee members in attendance. The quorum requirement for any meeting shall be a minimum of three (3) members. F. Vacancies. Committee members may be removed from the Committee only by the City Council for repeated absences at committee meetings, malfeasance, failure to meet the qualifications set forth in this Section, or for inability or unwillingness to fulfill the duties of a Committee member. In the event of removal, resignation, or death, the City Council shall appoint a person to fill the vacant seat. G. Miscellaneous. Subject to the restrictions specifically addressed in this Section, the Committee may draft and adopt its own standard procedures and by-laws by majority vote. All Citizens' Oversight Committee procedures and by-laws remain subject to review and approval of the City Council. 3.40.160 Annual Audit and Review. The revenue from the tax imposed by this ordinance, as well as the expenditure thereof, shall be subject to the annual audit performed by the City's independent auditor of the City's books, records, accounts, and fiscal procedures and which is reported in the City's Comprehensive Annual Financial Report. The audit results may be combined with the audit of other City funds, so long as the proceeds from this ordinance are reported separately. The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City's website. Section 2. No Mandatory Duty of Care. This ordinance is not intended to and shall not be construed or given effect in a manner which imposes upon the City, or any officer or employee thereof, a mandatory duty of care towards persons or property within the City or outside of the City so as to provide a basis of civil liability for damages, except as otherwise imposed by law. Section 3. Severability. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid by a court of competent jurisdiction, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. The City Council of the City of Lodi hereby declares that they would have 8 adopted each and every provision of this ordinance regardless of the invalidity of any other provision. Section 4. Conflicts. All ordinances and parts of ordinances in conflict herewith are repealed insofar as such conflict may exist. Section 5. Compliance with the California Environmental Quality Act. The approval of this ordinance is exempt from the California Environmental Quality Act (Public Resources Code Sections 21000, et seq., "CEQA" and 14 Cal. Code of Regs. Sections 15000 et seq., "CEQA Guidelines"). This ordinance imposes a general sales tax that can be used for unrestricted general revenue purposes as specified in this ordinance. It is not a commitment to any specific project that may result in a potentially significant physical impact on the environment. Section 6. Codification. Subject to the voter approval, the City Clerk, in consultation with the City Attorney, is hereby authorized and directed to codify this ordinance in the Lodi Municipal Code. Section 7. Effective Date and Submission to Voters. This ordinance relates to the levying and collecting of the City transactions and use tax and shall take effect immediately upon the approval of a majority the voters of the City as required by Section 2(b) of Article XIIIC of the California Constitution and applicable law. Section 8. Termination, Amendment, Repeal. The authority to levy the tax imposed by this ordinance shall be in effect until and unless this ordinance is amended or repealed. Section 9. Certification and Publication. The City Clerk shall certify the final approval of this ordinance, publish the same as required by law, and forward a certified copy of the adopted ordinance to the California Department of Tax and Fee Administration. Approved this day of July , 2018 ALAN NAKANISHI Mayor ATTEST: JENNIFER M. FERRAIOLO City Clerk State of California County of San Joaquin, ss. I, Jennifer M. Ferraiolo, City Clerk of the City of Lodi, do hereby certify that Ordinance No. 1953 was introduced at a regular meeting of the City Council of the City of Lodi held June 20, 2018, and was thereafter passed, adopted, and ordered to print at a regular meeting of said Council held July , 2018, by the following vote: 9 AYES: COUNCIL MEMBERS — NOES: COUNCIL MEMBERS — ABSENT: COUNCIL MEMBERS — ABSTAIN: COUNCIL MEMBERS — I further certify that Ordinance No. 1953 was approved and signed by the Mayor on the date of its passage and the same has been published pursuant to law. Approved to Form: JANICE D. MAGDICH City Attorney 10 JENNIFER M. FERRAIOLO City Clerk RESOLUTION NO. 2018-141 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS REGARDING CITY MEASURE AND DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS FOR THE CITY MEASURE TO BE SUBMITTED TO THE VOTERS AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 6, 2018 WHEREAS, a General Municipal Election is to be held in the City of Lodi, California, on November 6, 2018, at which there will be submitted to the voters the following measure: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1. That the City Council authorizes ALL members of the City Council to file a written argument In Favor of or Against the above City ballot measure not exceeding 300 words, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the California Elections Code. The arguments may be changed or withdrawn until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk. The arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by the "Form of Statement to be Filed by Author(s) of Argument". SECTION 2. That the City Council directs the City Clerk to transmit a copy of the ballot measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the measure not exceeding 500 words pursuant to Section 9280 of the California Elections Code. The impartial analysis for the ballot measure shall be filed by the date set by the City Clerk for the filing of primary arguments. SECTION 3. That all previous resolutions providing for the filing of rebuttal arguments for city measures are repealed. SECTION 4. That the provisions of Section 1 shall apply only to the election to be held on November 6, 2018, and shall then be repealed. SECTION 5. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. Dated: July 18, 2018 I hereby certify that Resolution No. 2018-141 was passed and adopted by the City Council of the City of Lodi in a regular meeting held July 18, 2018, by the following vote: AYES: COUNCIL MEMBERS — Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — Johnson ABSTAIN: COUNCIL MEMBERS — None NNIFE M. FERRAIOLO ity Clerk 2018-141 RESOLUTION NO. 2018-142 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, PROVIDING FOR THE FILING OF REBUTTAL ARGUMENTS FOR CITY MEASURE SUBMITTED TO THE VOTERS AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 6, 2018 WHEREAS, a General Municipal Election is to be held in the City of Lodi, California, on November 6, 2018, at which there will be submitted to the voters the following measure: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO WHEREAS, Section 9282 of the California Elections Code authorizes the City Council, by majority vote, to adopt provisions to provide for the filing of rebuttal arguments for city measures submitted at municipal elections. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1. That pursuant to Section 9285 of the California Elections Code, when the elections official has selected the arguments for and against the measure which will be printed and distributed to the voters, the elections official shall send a copy of an argument in favor of the proposition to the authors of any argument against the measure and a copy of an argument against the measure to the authors of any argument in favor of the measure immediately upon receiving the arguments. The author or a majority of the authors of an argument relating to a city measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument. A rebuttal argument may not be signed by more than five authors. The rebuttal arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers, not more than 10 days after the final date for filing direct arguments. The rebuttal arguments shall be accompanied by the "Form of Statement to be Filed by Author(s) of Argument". Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut. SECTION 2. That all previous resolutions providing for the filing of rebuttal arguments for city measures are repealed. SECTION 3. That the provisions of Section 1 shall apply only to the election to be held on November 6, 2018, and shall then be repealed. SECTION 4. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. Dated: July 18, 2018 I hereby certify that Resolution No. 2018-142 was passed and adopted by the City Council of the City of Lodi in a regular meeting held July 18, 2018, by the following vote: AYES: COUNCIL MEMBERS - Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS - None ABSENT: COUNCIL MEMBERS - Johnson ABSTAIN. COUNCIL MEMBERS - None 2018-142 6 -m -TY\ !a-a/LA.0-QT C) NNIFE . FERRAIOLO ity Clerk CITY COUNCIL ALAN NAKANISHI, Mayor JOANNE MOUNCE, Mayor Pro Tempore MARK CHANDLER BOB JOHNSON DOUG KUEHNE CITY OF LODI 2015 "Wine Region of the Year" CITY HALL, 221 WEST PINE STREET P.O. BOX 3006 LODI, CALIFORNIA 95241-1910 (209) 333-6702 / FAX (209) 333-6807 www.lodi_gov cityclerkPlodi.00v July 19, 2018 Melinda Dubroff Registrar of Voters 44 N. San Joaquin St., Ste. 350 Stockton, CA 95202 RE: NOVEMBER 6, 2018, GENERAL MUNICIPAL ELECTION STEPHEN SCHWABAUER City Manager JENNIFER M. FERRAIOLO City Clerk JANICE D. MAGDICH City Attorney Attached please find copies of the following resolutions pertaining to the November 6, 2018, General Municipal Election, which were adopted by the Lodi City Council at its July 18, regular meeting: • Resolution calling an election to ask the voters of the City of Lodi to approve an ongoing general retail transactions and use tax of one-half (0.50) cent per dollar for general fund purposes, to remain in effect until the voters amend or repeal it, and to be reviewed and reported on by an independent citizens oversight committee, and requesting that the Board of Supervisors for the County of San Joaquin consolidate the election with the established general election to be held on Tuesday, November 6, 2018, and direct the County Registrar of Voters to conduct the election on the City's behalf; • Resolution setting priorities for filing written arguments regarding City measure and directing the City Attorney to prepare an impartial analysis for the City measure to be submitted to the voters at the General Municipal Election to be held on November 6, 2018; and • Resolution providing for the filing of rebuttal arguments for City measure submitted to the voters at the General Municipal Election to be held on November 6, 2018. Should you have any questions regarding this matter, please feel free to give me a call. Sincerely, nnifer Ferraiolo ity Clerk JMF Enclosures cc: San Joaquin County Board of Supervisors (+ encl.) RESOLUTION NO. 2018-140 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, CALLING AN ELECTION TO ASK THE VOTERS OF THE CITY OF LODI TO APPROVE AN ONGOING GENERAL RETAIL TRANSACTIONS AND USE TAX OF ONE-HALF (0.50) CENT PER DOLLAR FOR GENERAL FUND PURPOSES, TO REMAIN IN EFFECT UNTIL THE VOTERS AMEND OR REPEAL IT, AND TO BE REVIEWED AND REPORTED ON BY AN INDEPENDENT CITIZENS OVERSIGHT COMMITTEE, AND REQUESTING THAT THE BOARD OF SUPERVISORS FOR THE COUNTY OF SAN JOAQUIN CONSOLIDATE THE ELECTION WITH THE ESTABLISHED GENERAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 6, 2018, AND DIRECT THE COUNTY REGISTRAR OF VOTERS TO CONDUCT THE ELECTION ON THE CITY'S BEHALF WHEREAS, additional revenue is necessary to fund vital municipal services and facilities, including: 1. Maintaining and enhancing rapid police and fire response times by restoring firefighter and adding police positions; 2. Maintaining neighborhood police patrols and fire stations; 3. Maintaining library hours; 4. Repairing potholes and local streets; 5. Maintaining recreation facilities and programs; 6. Addressing homelessness; and 7. Other essential services. WHEREAS, the City's current and projected revenues are insufficient to fully provide these municipal services and facilities at the level our residents need and expect; and WHEREAS, this tax measure provides local funding for local needs, cannot be taken by the State of California or Washington, D.C., and includes strict accountability requirements, including independent oversight by a citizen's committee that must meet in public, full disclosure of public spending available on the City's website and at other public locations in the City; annual financial audits; and a requirement that all funds raised be spent locally; and WHEREAS, this tax measure invests in our community. Enhancing rapid police and fire response times by restoring firefighter and addingpolice positions and maintaining neighborhood police patrols and fire stations are an investment in public safety that strengthen local property values and make our community a more desirable place to live, do business, and raise a family; and WHEREAS, approximately 25% of the City's sales tax dollars are paid by tourists and visitors from the surrounding area. This tax measure will help to make sure that tourists and visitors are paying their fair share to maintain our community and not place the cost exclusively on City residents; and WHEREAS, the funding made available by this measure will be spent locally to enable the City to restore and improve its general municipal services and facilities, including public safety. Nothing in this measure allows tax revenue to be directed into a special fund or for a special purpose; and WHEREAS, the City Council may propose that voters approve a general transactions and use tax to raise additional revenue that can be spent for general fund purposes; and WHEREAS, pursuant to Section 7285.9 of the Revenue and Tax Code, the City Council may impose a special transactions and use tax for general purposes at a rate of 0.125 percent or a multiple thereof, if the ordinance proposing the tax is approved by a two-thirds vote of all members of the City Council and the tax subsequently is approved by a majority vote of qualified voters of the City voting in an election on the issue; and WHEREAS, a general transactions and use tax of one-half of one cent (0.50) per dollar would generate an estimated $5,400,000 in annual revenue; and WHEREAS, Government Code Section 53724(c) requires that an election on a tax be consolidated with a statewide primary election, a statewide general election, or a regularly scheduled local election at which all of the electors of the local government or district are entitled to vote; and WHERAS, November 6, 2018 is the date of the statewide general election, and is the next election date eligible for inclusion of this general tax measure; and WHEREAS, the City Council of the City of Lodi desires to submit to the voters at the statewide general election to be held on Tuesday, November 6, 2018, an ordinance entitled "2018 General Retail Transactions and Use Tax"; and WHEREAS, the City Council is authorized and directed by statute to submit the ordinance to the voters. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. That the foregoing recitals are true and correct and are hereby adopted by the City Council. SECTION 2. That the City Council pursuant to Revenue and Taxation Code section 7285.9 and Elections Code section 9222, does hereby call and order to be held in the City of Lodi, an election on Tuesday, November 6, 2018, for the purpose of submitting the following ballot question to the voters: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO SECTION 3. That the text of the ordinance submitted to the voters is attached as Exhibit A, and made a part hereof as though fully set forth herein. SECTION 4. That the vote requirement for the ordinance to pass is an affirmative vote of a majority of the qualified voters of the City casting votes. SECTION 5. That the ballots to be used at the election shall be in form and content as required by the laws of the State of California. SECTION 6. That the City Clerk is authorized, instructed and directed to coordinate with the San Joaquin County Registrar of Voters to procure and furnish any and all official ballots, notices, printed matter, and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. The City will reimburse the County for the actual costs incurred by the County Elections Official in conducting the election. SECTION 7. The City Clerk is hereby authorized to cause notice of the ordinance to be published one time in the Lodi News Sentinel in accordance with Elections Code section 12111 and Government Code section 6061. SECTION 8. The City Manager is authorized and directed to expend the necessary funds to pay for the City's cost of placing the ordinance on the election ballot. SECTION 9. That pursuant to Election Code section 10242, the polls shall be open at seven o'clock a.m. of the day of the election and shall remain open continuously from that time until eight o'clock p.m. of the same day when the polls shall be closed, except as provided in Elections Code section14401. SECTION 10. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by the laws of the State of California for holding municipal elections. SECTION 11. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by the laws of the State of California. SECTION 12. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions. SECTION 13. That the City Clerk is authorized to certify the adoption of this Resolution and transmit a certified copy to the San Joaquin County Board of Supervisors and the San Joaquin County Registrar of Voters. Dated: July 18, 2018 I hereby certify that Resolution No. 2018-140 was passed and adopted by the City Council of the City of Lodi in a regular meeting held July 18, 2018, by the following vote: AYES: COUNCIL MEMBERS — Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — Johnson ABSTAIN: COUNCIL MEMBERS — None ALAN NA NISHI ATTEST: NIFE-JII. FERRAIOLO ity Clerk (SEAL) Approved as to Form: J • ' E D. MAGDICH City Attorney Mayor 2018-140 Exhibit A ORDINANCE NO. 1953 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LODI AMENDING LODI MUNICIPAL CODE TITLE 3 — REVENUE AND FINANCE — BY ADDING CHAPTER 3.30, "2018 GENERAL RETAIL TRANSACTIONS AND USE TAX," BY IMPOSING AN ONGOING ONE-HALF (0.50) CENT PER DOLLAR TRANSACTIONS AND USE TAX FOR UNRESTRICTED GENERAL REVENUE PURPOSES, TO REMAIN IN EFFECT UNTIL THE VOTERS AMEND OR REPEAL IT, TO BE COLLECTED AND ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, SUBJECT TO VOTER APPROVAL The City Council of the City of Lodi hereby finds as follows: A. The City is a full service city that provides vital municipal services and facilities; however, additional revenue is necessary to fund these services, including: 1. Maintaining and enhancing rapid police and fire response times by restoring firefighter and adding police positions; 2. Maintaining neighborhood police patrols and fire stations; 3. Maintaining library hours; 4. Repairing potholes and local streets; 5. Maintaining recreation facilities and programs; 6. Addressing homelessness; and 7. Other essential services. B. The City's current and projected revenues are insufficient to fully provide these municipal services and facilities at the level our residents need and expect. C. This tax measure provides local funding for local needs, cannot be taken by the State of California or Washington, D.C., and includes strict accountability requirements, including independent oversight by a citizens' committee that must meet in public, full disclosure of public spending available on the City's website and at other public locations in the City; annual financial audits; and a requirement that all funds raised be spent locally. D. This tax measure invests in our community. Enhancing rapid police and fire response times by restoring firefighter and adding police positions and maintaining neighborhood police patrols and fire stations are an investment in public safety that strengthen local property values and make our community a more desirable place to live, do business and raise a family. E. Approximately 25% of the City's sales tax dollars are paid by tourists and visitors from the surrounding area. This tax measure will help to make sure that tourists and visitors are paying their fair share to maintain our community and not place the cost exclusively on City residents. F. The funding made available by this measure will enable the City to restore and improve its general municipal services and facilities, including public safety. Nothing in this measure allows tax revenue to be directed into a special fund or for a special purpose. G. The tax revenue generated by this measure can be spent for unrestricted general revenue purposes. 1 H. November 6, 2018 is the date of the statewide general election, and is the next election date eligible for inclusion of this general tax measure. NOW, THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LODI: Section 1. Lodi Municipal Code Title 3 - Revenue and Finance is hereby amended by adding Chapter 3.30 "2018 General Retail Transactions and Use Tax" and shall read as follows: CHAPTER 3.30 2018 GENERAL RETAIL TRANSACTIONS AND USE TAX Sections: 3.30.010 Title 3.30.020 Operative Date 3.30.030 Purpose 3.30.040 Contract with State 3.30.050 Transactions Tax Rate 3.30.060 Place of Sale 3.30.070 Use Tax Rate 3.30.080 Adoption of Provisions of State Law 3.30.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.30.100 Permit Not Required 3.30.110 Exemptions and Exclusions 3.30.120 Amendments to State Law 3.30.130 Enjoining Collection Forbidden 3.30.140 Annual Accountability Report 3.30.150 Establishment of Citizens' Oversight Committee 3.30.160 Annual Audit and Report 3.30.010 Title. This ordinance shall be known as the City of Lodi 2018 General Retail Transactions and Use Tax Ordinance. The City of Lodi hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City. 3.30.020 Operative Date. "Operative date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below. 3.30.030 Purpose. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. 2 C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. E. To adopt a retail transactions and use tax for unrestricted general revenue purposes, to remain in effect until the voters amend or repeal it. 3.40.040 Contract with State. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3.30.050 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half percent (0.50%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. 3.30.060 Place of Sale. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration. 3.30.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half cent (0.50%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3.30.080 Adoption of Provisions of State Law, Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. 3 3.30.090. Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefore. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. 3.30.100. Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance. 3.30.110. Exemptions and Exclusions. A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax levied by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common 4 carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax levied by this ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 5 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3.30.120. Amendments to State Law. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 3.30.130 Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. 3.30.140 Annual Accountablitv Report. The City Council shall cause preparation of an annual accountability report for the benefit of the citizens of the City and in order to assure accountability in the expenditure of tax revenues received pursuant to this ordinance. The annual accountability performance report shall be posted on the City's website and shall include the following information: 6 A. The amount of revenue collected pursuant to the transactions and use tax imposed by this ordinance; B. The amount and general purposes of the expenditures made possible by this ordinance including, where feasible, a categorization of the nature and purpose of the expenditures. These categories may include, among other things: 1. A listing of general fund service expenditures (such as police, fire, parks and recreation, library, youth and senior programs, and other general fund services). 2. A listing of capital facility expenditures (such as streets, police and fire facilities, emergency communication systems, and other general fund capital expenditures). 3. Such other categories of general fund services or capital expenditures as the City Council may from time to time deem necessary and desirable. 3.30.150 Establishment of Citizens' OversightCommittee. A. Committee Established, A Citizens' Oversight Committee is hereby established in the City of Lodi which shall have the duty and responsibility to review the annual accountability performance report and report its findings to the City Council and the citizens of the City. B. Selection of Members. Members of the Citizens' Oversight Committee shall be appointed by the City Council. The Committee shall consist of five members. Members of the Citizens' Oversight Committee shall not be current City of Lodi employees, officials, contractors, or vendors of the City. Past employees, officials, contractors, and vendors shall be eligible to serve on the Committee, provided that there are no conflicts of interest as determined by the City Attorney. To the extent possible at least two members of the Committee shall be certified public accountants or equivalent. Of the members of the Committee first appointed, three members shall be appointed for terms of two years and two members shall be appointed for terms of three years. Their successors shall be appointed for terms of three years. No member may serve more than two consecutive three-year terms. The City Council shall solicit members of the Citizens' Oversight Committee, through an open application process that is promoted through the City's recruiting process for boards and commissions. Any resident of the City is eligible to apply for Committee membership, subject to the restrictions specified above. All applications will be reviewed by the City Council, which will have the authority to make final decisions regarding Committee composition, subject to the guidelines in this ordinance. C. Purposes and Jurisdiction. The Citizens' Oversight Committee shall meet a minimum of three times per year, including conducting an annual review of expenditures of revenue collected pursuant to this ordinance to determine whether such funds are expended for the purposes set forth in this ordinance. Committee members may review the annual financial audit performed by an independent auditor during the review process. The Citizens' Oversight Committee shall issue an annual report on their findings to the City Council and to the citizens of Lodi. The Citizens' Oversight Committee annual report is subject to review and approval of the City Council. The Committee shall confine its review specifically to revenues generated pursuant to this ordinance and the expenditure of those revenues. The Committee shall serve in an advisory -only role to the City Council. Committee members shall not play a formal or informal role in the expenditure of the funds raised by this ordinance. The Committee is not charged with decision-making on spending priorities; schedules; project details; funding source decisions; financing plans; or tax rate assumptions. The Committee shall have no jurisdiction other than 7 that delegated to it by the People pursuant to this ordinance. The Lodi City Manager or the City Manager's designee shall provide reasonable administrative or technical assistance required by the Committee to fulfill its responsibilities or publicize its findings. D. Meetings. The Citizens' Oversight Committee shall meet a minimum of three times per year with specific meeting dates to be determined by Committee members. Citizens' Oversight Committee meetings are subject to the Brown Act. Meetings must be noticed and open to the public. Committee minutes and reports are a matter of public record, and must be posted on the City's web site. Additional meetings may be scheduled by the Committee as necessary. All Committee members shall attend a training and orientation session prior to the first regular Committee meeting. Committee members are expected to attend all regular meetings. Failure to attend two consecutive meetings may result in removal from the Committee at the discretion of the City Council. E. Committee Operations. The Citizens' Oversight Committee will select members to serve as Chair and Vice Chair of the Committee. A City staff person will be appointed by the City Manager, or the City Manager's designee, to serve as Secretary. The Secretary will be responsible for preparing, posting, and distributing agendas and taking minutes at each meeting. Approved minutes shall be made available to the public. Committee decisions, positions, findings, and procedures shall require a simple majority vote of those Committee members in attendance. The quorum requirement for any meeting shall be a minimum of three (3) members. F. Vacancies. Committee members may be removed from the Committee only by the City Council for repeated absences at committee meetings, malfeasance, failure to meet the qualifications set forth in this Section, or for inability or unwillingness to fulfill the duties of a Committee member. In the event of removal, resignation, or death, the City Council shall appoint a person to fill the vacant seat. G. Miscellaneous. Subject to the restrictions specifically addressed in this Section, the Committee may draft and adopt its own standard procedures and by-laws by majority vote. All Citizens' Oversight Committee procedures and by-laws remain subject to review and approval of the City Council. 3.40.160 Annual Audit and Review. The revenue from the tax imposed by this ordinance, as well as the expenditure thereof, shall be subject to the annual audit performed by the City's independent auditor of the City's books, records, accounts, and fiscal procedures and which is reported in the City's Comprehensive Annual Financial Report. The audit results may be combined with the audit of other City funds, so long as the proceeds from this ordinance are reported separately. The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City's website. Section 2, No Mandatory Duty of Care. This ordinance is not intended to and shall not be construed or given effect in a manner which imposes upon the City, or any officer or employee thereof, a mandatory duty of care towards persons or property within the City or outside of the City so as to provide a basis of civil liability for damages, except as otherwise imposed by law. Section 3. Severability. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid by a court of competent jurisdiction, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. The City Council of the City of Lodi hereby declares that they would have 8 adopted each and every provision of this ordinance regardless of the invalidity of any other provision. Section 4. Conflicts. All ordinances and parts of ordinances in conflict herewith are repealed insofar as such conflict may exist. Section 5. Compliance with the California Environmental Quality Act. The approval of this ordinance is exempt from the California Environmental Quality Act (Public Resources Code Sections 21000, et seq., "CEQA" and 14 Cal. Code of Regs. Sections 15000 et seq., "CEQA Guidelines"). This ordinance imposes a general sales tax that can be used for unrestricted general revenue purposes as specified in this ordinance. It is not a commitment to any specific project that may result in a potentially significant physical impact on the environment. Section 6. Codification. Subject to the voter approval, the City Clerk, in consultation with the City Attorney, is hereby authorized and directed to codify this ordinance in the Lodi Municipal Code. Section 7. Effective Date and Submission to Voters. This ordinance relates to the levying and collecting of the City transactions and use tax and shall take effect immediately upon the approval of a majority the voters of the City as required by Section 2(b) of Article XIIIC of the California Constitution and applicable law. Section 8. Termination, Amendment, Repeal. The authority to levy the tax imposed by this ordinance shall be in effect until and unless this ordinance is amended or repealed. Section 9. Certification and Publication. The City Clerk shall certify the final approval of this ordinance, publish the same as required by law, and forward a certified copy of the adopted ordinance to the California Department of Tax and Fee Administration. Approved this day of July , 2018 ALAN NAKANISHI Mayor ATTEST: JENNIFER M. FERRAIOLO City Clerk State of California County of San Joaquin, ss. I, Jennifer M. Ferraiolo, City Clerk of the City of Lodi, do hereby certify that Ordinance No. 1953 was introduced at a regular meeting of the City Council of the City of Lodi held June 20, 2018, and was thereafter passed, adopted, and ordered to print at a regular meeting of said Council held July _, 2018, by the following vote: 9 AYES: COUNCIL MEMBERS — NOES: COUNCIL MEMBERS — ABSENT: COUNCIL MEMBERS — ABSTAIN: COUNCIL MEMBERS — I further certify that Ordinance No. 1953 was approved and signed by the Mayor on the date of its passage and the same has been published pursuant to law. Approved to Form: JANICE D. MAGDICH City Attorney 10 JENNIFER M. FERRAIOLO City Clerk RESOLUTION NO. 2018-141 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS REGARDING CITY MEASURE AND DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS FOR THE CITY MEASURE TO BE SUBMITTED TO THE VOTERS AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 6, 2018 WHEREAS, a General Municipal Election is to be held in the City of Lodi, California, on November 6, 2018, at which there will be submitted to the voters the following measure: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1. That the City Council authorizes ALL members of the City Council to file a written argument In Favor of or Against the above City ballot measure not exceeding 300 words, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the California Elections Code. The arguments may be changed or withdrawn until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk. The arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by the "Form of Statement to be Filed by Author(s) of Argument". SECTION 2. That the City Council directs the City Clerk to transmit a copy of the ballot measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the measure not exceeding 500 words pursuant to Section 9280 of the California Elections Code. The impartial analysis for the ballot measure shall be filed by the date set by the City Clerk for the filing of primary arguments. SECTION 3. That all previous resolutions providing for the filing of rebuttal arguments for city measures are repealed. SECTION 4. That the provisions of Section 1 shall apply only to the election to be held on November 6, 2018, and shall then be repealed. SECTION 5. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. Dated: July 18, 2018 I hereby certify that Resolution No. 2018-141 was passed and adopted by the City Council of the City of Lodi in a regular meeting held July 18, 2018, by the following vote: AYES: COUNCIL MEMBERS — Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — Johnson ABSTAIN: COUNCIL MEMBERS — None 2018-141 -y)\ a;,,„‘„A NNIFE M. FERRAIOLO ity Clerk RESOLUTION NO. 2018-142 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LODI, PROVIDING FOR THE FILING OF REBUTTAL ARGUMENTS FOR CITY MEASURE SUBMITTED TO THE VOTERS AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 6, 2018 WHEREAS, a General Municipal Election is to be held in the City of Lodi, California, on November 6, 2018, at which there will be submitted to the voters the following measure: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO WHEREAS, Section 9282 of the California Elections Code authorizes the City Council, by majority vote, to adopt provisions to provide for the filing of rebuttal arguments for city measures submitted at municipal elections. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LODI DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1. That pursuant to Section 9285 of the California Elections Code, when the elections official has selected the arguments for and against the measure which will be printed and distributed to the voters, the elections official shall send a copy of an argument in favor of the proposition to the authors of any argument against the measure and a copy of an argument against the measure to the authors of any argument in favor of the measure immediately upon receiving the arguments. The author or a majority of the authors of an argument relating to a city measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument. A rebuttal argument may not be signed by more than five authors. The rebuttal arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers, not more than 10 days after the final date for filing direct arguments. The rebuttal arguments shall be accompanied by the "Form of Statement to be Filed by Author(s) of Argument". Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut. SECTION 2. That all previous resolutions providing for the filing of rebuttal arguments for city measures are repealed. SECTION 3. That the provisions of Section 1 shall apply only to the election to be held on November 6, 2018, and shall then be repealed. SECTION 4. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. Dated: July 18, 2018 I hereby certify that Resolution No. 2018-142 was passed and adopted by the City Council of the City of Lodi in a regular meeting held July 18, 2018, by the following vote: AYES: COUNCIL MEMBERS — Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — Johnson ABSTAIN: COUNCIL MEMBERS — None 2018-142 Thra,A.,,,,,-z NNIFE . FERRAIOLO ity Clerk ORDINANCE NO. 1953 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LODI AMENDING LODI MUNICIPAL CODE TITLE 3 — REVENUE AND FINANCE — BY ADDING CHAPTER 3.30, "2018 GENERAL RETAIL TRANSACTIONS AND USE TAX," BY IMPOSING AN ONGOING ONE-HALF (0.50) CENT PER DOLLAR TRANSACTIONS AND USE TAX FOR UNRESTRICTED GENERAL REVENUE PURPOSES, TO REMAIN IN EFFECT UNTIL THE VOTERS AMEND OR REPEAL IT, TO BE COLLECTED AND ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, SUBJECT TO VOTER APPROVAL The City Council of the City of Lodi hereby finds as follows: A. The City is a full service city that provides vital municipal services and facilities; however, additional revenue is necessary to fund these services, including: 1. Maintaining and enhancing rapid police and fire response times by restoring firefighter and adding police positions; 2. Maintaining neighborhood police patrols and fire stations; 3. Maintaining library hours; 4. Repairing potholes and local streets; 5. Maintaining recreation facilities and programs; 6. Addressing homelessness; and 7. Other essential services. B. The City's current and projected revenues are insufficient to fully provide these municipal services and facilities at the level our residents need and expect. C. This tax measure provides local funding for local needs, cannot be taken by the State of California or Washington, D.C., and includes strict accountability requirements, including independent oversight by a citizens' committee that must meet in public, full disclosure of public spending available on the City's website and at other public locations in the City; annual financial audits; and a requirement that all funds raised be spent locally. D. This tax measure invests in our community. Enhancing rapid police and fire response times by restoring firefighter and adding police positions and maintaining neighborhood police patrols and fire stations are an investment in public safety that strengthen local property values and make our community a more desirable place to live, do business and raise a family. E. Approximately 25% of the City's sales tax dollars are paid by tourists and visitors from the surrounding area. This tax measure will help to make sure that tourists and visitors are paying their fair share to maintain our community and not place the cost exclusively on City residents. F. The funding made available by this measure will enable the City to restore and improve its general municipal services and facilities, including public safety. Nothing in this measure allows tax revenue to be directed into a special fund or for a special purpose. G. The tax revenue generated by this measure can be spent for unrestricted general revenue purposes. 1 H. November 6, 2018 is the date of the statewide general election, and is the next election date eligible for inclusion of this general tax measure. NOW, THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF LODI: Section 1. Lodi Municipal Code Title 3 - Revenue and Finance is hereby amended by adding Chapter 3.30 "2018 General Retail Transactions and Use Tax" and shall read as follows: CHAPTER 3.30 2018 GENERAL RETAIL TRANSACTIONS AND USE TAX Sections: 3.30.010 Title 3.30.020 Operative Date 3.30.030 Purpose 3.30.040 Contract with State 3.30.050 Transactions Tax Rate 3.30.060 Place of Sale 3.30.070 Use Tax Rate 3.30.080 Adoption of Provisions of State Law 3.30.090 Limitations on Adoption of State Law and Collection of Use Taxes 3.30.100 Permit Not Required 3.30.110 Exemptions and Exclusions 3.30.120 Amendments to State Law 3.30.130 Enjoining Collection Forbidden 3.30.140 Annual Accountability Report 3.30.150 Establishment of Citizens' Oversight Committee 3.30.160 Annual Audit and Report 3.30.010 Title. This ordinance shall be known as the City of Lodi 2018 General Retail Transactions and Use Tax Ordinance. The City of Lodi hereinafter shall be called "City." This ordinance shall be applicable in the incorporated territory of the City. 3.30.020 Operative Date. "Operative date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below. 3.30.030 Purpose. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. 2 C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance. E. To adopt a retail transactions and use tax for unrestricted general revenue purposes, to remain in effect until the voters amend or repeal it. 3.40.040 Contract with State. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3.30.050 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half percent (0.50%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. 3.30.060 Place of Sale. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration. 3.30.070 Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one-half cent (0.50%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3.30.080 Adoption of Provisions of State Law. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. 3 3.30.090. Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefore. However, the substitution shall not be made when: 1. The word "State" is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word "City" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 and in the definition of that phrase in Section 6203. 3.30.100. Permit Not Required. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance. 3.30.110. Exemptions and Exclusions. A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax levied by the State of California or by any city, city and county, or county pursuant to the Bradley -Burns Uniform Local Sales and Use Tax Law or the amount of any state -administered transactions or use tax. B. There are exempted from the computation of the amount of transactions tax the gross receipts from: 1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common 4 carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government. 2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For purposes of this paragraph, delivery to a point outside the City shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out -of -City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out -of -City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address. 3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. C. There are exempted from the use tax levied by this ordinance, the storage, use or other consumption in this City of tangible personal property: 1. The gross receipts from the sale of which have been subject to a transactions tax under any state -administered transactions and use tax ordinance. 2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California. 3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance. 5 4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance. 5. For the purposes of subsections (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised. 6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer. 7. "A retailer engaged in business in the City" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City. D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax. 3.30.120. Amendments to State Law. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 3.30.130 Enjoining Collection Forbidden. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. 3.30.140 Annual Accountablitv Report. The City Council shall cause preparation of an annual accountability report for the benefit of the citizens of the City and in order to assure accountability in the expenditure of tax revenues received pursuant to this ordinance. The annual accountability performance report shall be posted on the City's website and shall include the following information: 6 A. The amount of revenue collected pursuant to the transactions and use tax imposed by this ordinance; B. The amount and general purposes of the expenditures made possible by this ordinance including, where feasible, a categorization of the nature and purpose of the expenditures. These categories may include, among other things: 1. A listing of general fund service expenditures (such as police, fire, parks and recreation, library, youth and senior programs, and other general fund services). 2. A listing of capital facility expenditures (such as streets, police and fire facilities, emergency communication systems, and other general fund capital expenditures). 3. Such other categories of general fund services or capital expenditures as the City Council may from time to time deem necessary and desirable. 3.30.150 Establishment of Citizens' Oversight Committee. A. Committee Established. A Citizens' Oversight Committee is hereby established in the City of Lodi which shall have the duty and responsibility to review the annual accountability performance report and report its findings to the City Council and the citizens of the City. B. Selection of Members. Members of the Citizens' Oversight Committee shall be appointed by the City Council. The Committee shall consist of five members. Members of the Citizens' Oversight Committee shall not be current City of Lodi employees, officials, contractors, or vendors of the City. Past employees, officials, contractors, and vendors shall be eligible to serve on the Committee, provided that there are no conflicts of interest as determined by the City Attorney. To the extent possible at least two members of the Committee shall be certified public accountants or equivalent. Of the members of the Committee first appointed, three members shall be appointed for terms of two years and two members shall be appointed for terms of three years. Their successors shall be appointed for terms of three years. No member may serve more than two consecutive three-year terms. The City Council shall solicit members of the Citizens' Oversight Committee, through an open application process that is promoted through the City's recruiting process for boards and commissions. Any resident of the City is eligible to apply for Committee membership, subject to the restrictions specified above. All applications will be reviewed by the City Council, which will have the authority to make final decisions regarding Committee composition, subject to the guidelines in this ordinance. C. Purposes and Jurisdiction. The Citizens' Oversight Committee shall meet a minimum of three times per year, including conducting an annual review of expenditures of revenue collected pursuant to this ordinance to determine whether such funds are expended for the purposes set forth in this ordinance. Committee members may review the annual financial audit performed by an independent auditor during the review process. The Citizens' Oversight Committee shall issue an annual report on their findings to the City Council and to the citizens of Lodi. The Citizens' Oversight Committee annual report is subject to review and approval of the City Council. The Committee shall confine its review specifically to revenues generated pursuant to this ordinance and the expenditure of those revenues. The Committee shall serve in an advisory -only role to the City Council. Committee members shall not play a formal or informal role in the expenditure of the funds raised by this ordinance. The Committee is not charged with decision-making on spending priorities; schedules; project details; funding source decisions; financing plans; or tax rate assumptions. The Committee shall have no jurisdiction other than 7 that delegated to it by the People pursuant to this ordinance. The Lodi City Manager or the City Manager's designee shall provide reasonable administrative or technical assistance required by the Committee to fulfill its responsibilities or publicize its findings. D. Meetings. The Citizens' Oversight Committee shall meet a minimum of three times per year with specific meeting dates to be determined by Committee members. Citizens' Oversight Committee meetings are subject to the Brown Act. Meetings must be noticed and open to the public. Committee minutes and reports are a matter of public record, and must be posted on the City's web site. Additional meetings may be scheduled by the Committee as necessary. All Committee members shall attend a training and orientation session prior to the first regular Committee meeting. Committee members are expected to attend all regular meetings. Failure to attend two consecutive meetings may result in removal from the Committee at the discretion of the City Council. E. Committee Operations. The Citizens' Oversight Committee will select members to serve as Chair and Vice Chair of the Committee. A City staff person will be appointed by the City Manager, or the City Manager's designee, to serve as Secretary. The Secretary will be responsible for preparing, posting, and distributing agendas and taking minutes at each meeting. Approved minutes shall be made available to the public. Committee decisions, positions, findings, and procedures shall require a simple majority vote of those Committee members in attendance. The quorum requirement for any meeting shall be a minimum of three (3) members. F. Vacancies. Committee members may be removed from the Committee only by the City Council for repeated absences at committee meetings, malfeasance, failure to meet the qualifications set forth in this Section, or for inability or unwillingness to fulfill the duties of a Committee member. In the event of removal, resignation, or death, the City Council shall appoint a person to fill the vacant seat. G. Miscellaneous. Subject to the restrictions specifically addressed in this Section, the Committee may draft and adopt its own standard procedures and by-laws by majority vote. All Citizens' Oversight Committee procedures and by-laws remain subject to review and approval of the City Council. 3.40.160 Annual Audit and Review. The revenue from the tax imposed by this ordinance, as well as the expenditure thereof, shall be subject to the annual audit performed by the City's independent auditor of the City's books, records, accounts, and fiscal procedures and which is reported in the City's Comprehensive Annual Financial Report. The audit results may be combined with the audit of other City funds, so long as the proceeds from this ordinance are reported separately. The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City's website. Section 2. No Mandatory Duty of Care. This ordinance is not intended to and shall not be construed or given effect in a manner which imposes upon the City, or any officer or employee thereof, a mandatory duty of care towards persons or property within the City or outside of the City so as to provide a basis of civil liability for damages, except as otherwise imposed by law. Section 3. Severability. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid by a court of competent jurisdiction, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. The City Council of the City of Lodi hereby declares that they would have 8 adopted each and every provision of this ordinance regardless of the invalidity of any other provision. Section 4. Conflicts. All ordinances and parts of ordinances in conflict herewith are repealed insofar as such conflict may exist. Section 5. Compliance with the California Environmental Quality Act. The approval of this ordinance is exempt from the California Environmental Quality Act (Public Resources Code Sections 21000, et seq., "CEQA" and 14 Cal. Code of Regs. Sections 15000 et seq., "CEQA Guidelines"). This ordinance imposes a general sales tax that can be used for unrestricted general revenue purposes as specified in this ordinance. It is not a commitment to any specific project that may result in a potentially significant physical impact on the environment. Section 6. Codification. Subject to the voter approval, the City Clerk, in consultation with the City Attorney, is hereby authorized and directed to codify this ordinance in the Lodi Municipal Code. Section 7. Effective Date and Submission to Voters. This ordinance relates to the levying and collecting of the City transactions and use tax and shall take effect immediately upon the approval of a majority of the voters of the City as required by Section 2(b) of Article XIIIC of the California Constitution and applicable law. Section 8. Termination, Amendment, Repeal. The authority to levy the tax imposed by this ordinance shall be in effect until and unless this ordinance is amended or repealed. Section 9. Certification and Publication. The City Clerk shall certify the final approval of this ordinance, publish the same as required by law, and forward a certified copy of the adopted ordinance to the California Department of Tax and Fee Administration. ATTEST: NNIFE ity Clerk . FERRAIOLO Approved this 18th day of July, 2018 ALAN NAKANISHI Mayor State of California County of San Joaquin, ss. I, Jennifer M. Ferraiolo, City Clerk of the City of Lodi, do hereby certify that Ordinance No. 1953 was introduced at a regular meeting of the City Council of the City of Lodi held June 20, 2018, and was thereafter passed, adopted, and ordered to print at a regular meeting of said Council held July 18, 2018, by the following vote: 9 AYES: COUNCIL MEMBERS — Chandler, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — Johnson ABSTAIN: COUNCIL MEMBERS — None I further certify that Ordinance No. 1953 was approved and signed by the Mayor on the date of its passage and the same has been published pursuant to law. pp -roved to Form: JANI D. MAGDICH City Attorney 10 NIFER FERRAIOLO i y Clerk Please immediately confirm receipt of this fax by calling 333-6702 CITY OF LODI P. O. BOX 3006 LODI, CALIFORNIA 95241-1910 ADVERTISING INSTRUCTIONS SUBJECT: NOTICE OF ELECTION (English and Spanish) PUBLISH DATE: SATURDAY, JULY 21, 2018 LEGAL AD TEAR SHEETS WANTED: One (1) please SEND AFFIDAVIT AND BILL TO: LNS ACCT. #0510052 DATED: THURSDAY, JULY 19, 2018 JENNIFER M. FERRAIOLO, CITY CLERK City of Lodi P.O. Box 3006 Lodi, CA 95241-1910 ORDERED BY: JENNIFER M. FERRAIOLO CITY CLERK • PAMELA M. FARRIS DEPUTY CITY CLERK ELIZABETH BURGOS ADMINISTRATIVE CLERK Verify Appearance of this Legal in the Newspaper — Copy to File Emailed to the Sentinel at dianer@lodinews.com at 8 47( me) on LNS Phoned to confirm receipt of all pages at (time) _ 7 R (date) (pages) �PMF (initials) forms\advins.doc NOTICE OF ELECTION FOR MEASURE RELATING TO ONGOING GENERAL RETAIL TRANSACTIONS AND USE TAX NOTICE IS HEREBY GIVEN that a General Municipal Election will be held in the City of Lodi, California, on Tuesday, November 6, 2018, for the following measure: To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds sent local) , be ado ted? NOTE: The full text of the tax measure is available for public examination in the City Clerk's Office. YES NO 2018 GENERAL RETAIL TRANSACTIONS AND USE TAX (Summary prepared by City Attorney) If the tax measure is approved by a majority of qualified voters submitting ballots, the local transactions and use tax ("sales tax") in the City of Lodi will increase from 7.75% to 8.25%. The measure would be ongoing unless amended or repealed by the voters. The City estimates the measure will generate revenue of $5,400,000 annually. The revenue generated by the measure can be spent for general fund purposes. The measure requires the City's independent auditors to annually audit the collection, management, and expenditure of the additional tax revenue. In addition, the measure requires preparation of an annual accountability report of the tax revenue collected and the expenditure of that revenue to be reviewed by an independent citizen's oversight committee and presented each year to the City Council at a public meeting, and the report posted on the City's website. (The polls will be open November 6, 2018 between the hours of 7:00 a.m. and 8:00 p.m.) NOTICE TO VOTERS OF DATE AFTER WHICH NO ARGUMENTS FOR OR AGAINST CITY MEASURES MAY BE SUBMITTED TO THE CITY CLERK NOTICE IS FURTHER GIVEN that pursuant to Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, the legislative body of the City, or any member or members thereof authorized by the body, or any individual voter or bona fide association of citizens, or any combination of voters and associations, may file a written argument, not to exceed 300 words in length, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument, for or against the City measures. NOTICE IS FURTHER GIVEN that, based upon the time reasonably necessary to prepare and print the arguments and Voter Information Guides for the election, the City Clerk has fixed August 3, 2018, during normal office hours, as posted, as the date after which no arguments for or against the City measure may be submitted to the Clerk for printing and distribution to the voters as provided in Article 4. Arguments shall be submitted to the City Clerk, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument, at City Hall, Lodi, California. Arguments may be changed or withdrawn until and including the date fixed by the City Clerk. NOTICE IS FURTHER GIVEN that the City Council has determined that rebuttal arguments, not to exceed 250 words in length, as submitted by the authors of the opposing direct arguments, may be filed with the Clerk, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name of the signature of at least one of its principal officers who is the author of the argument, not more than 10 days after the final date for filing direct arguments. The City Clerk has fixed August 13, 2018, during normal office hours, as posted, as the date after which no rebuttal arguments for or against the City measures may be submitted to the Clerk for printing and distribution to the voters as provided in Article 4. NOTICE IS FURTHER GIVEN that any ordinance, impartial analysis, or direct argument filed under the authority of the Elections Code will be available for public examination in the Clerk's office for not less than 10 calendar days from the deadline for the filing of the arguments and analysis. Any rebuttal argument filed under the authority of the Elections Code will be available for public examination in the Clerk's office for not less than 10 calendar days from the deadline for filing rebuttal arguments. Jennifer M. Ferraiolo, MMC City Clerk Dated: July 21, 2018 AVISO DE ELECCION DE LA INICIATIVA DE LEY RELACIONADA A IMPUESTOS CONTINUOS SOBRE TRANSACCIONES GENERALES DE VENTAS AL POR MENOR E IMPUESTOS SOBRE EL USO POR MEDIO DEL PRESENTE SE PROPORCIONA AVISO que una Eleccion Municipal General se efectuara en la Ciudad de Lodi, California, el martes 6 de noviembre de 2018, para la iniciativa de ley a continuacion: Para crear vecindarios mas seguros, mantener y mejorar servicios imprescindibles en la Ciudad de Lodi los cuales incluyen: disminuir el crimen; conservar el patrullaje policial en las vecindades, para prevenir e intervenir la violencia de las pandillas; arreglar baches y calles en el municipio; mantener las estaciones de bomberos en las vecindades; para mejorar el tiempo de reaccion de los bomberos y policias, restableciendo puestos de bomberos y anadiendo puestos de policia; mantener programas e instalaciones de recreacion; y otros propositos del fondo general; tDebe la Ciudad de Lodi adoptar la iniciativa de ley de un impuesto continuo de medio centavo sobre yentas locales, proporcionando $5,400,000 anualmente, con la supervision de ciudadanos independientes, y ue los fondos sean • astados localmente? SI NO NOTA: El texto completo sobre la iniciativa de ley de impuestos esta disponible para el analisis de los ciudadanos en la oficina de la Actuaria Municipal. TRANSACCIONES GENERALES DE VENTA AL POR MENOR E IMPUESTOS SOBRE EL USO PARA EL 2018 (Este resumen fue preparado por el Fiscal Municipal) Si Ia iniciativa de ley de impuestos es aprobada por la mayoria de los electores calificados que sometieron papeletas, las transacciones locales y el impuesto de use ("impuesto al Valor Agregado") en Ia Ciudad de Lodi aumentara del 7.75% al 8.25%. La iniciativa de ley sera continua a menos que sea enmendada o derogada por los electores. La Ciudad calcula que la iniciativa de ley generara ingresos de $5,400,000 anualmente. Los ingresos generados por esta iniciativa de ley pueden ser gastados para propositos del fondo general. La iniciativa de ley requiere que auditores externos del Municipio, anualmente efectuen una auditoria de la recaudacion, administracion y gastos de los ingresos fiscales adicionales. Ademas, la iniciativa de ley requiere la preparacion de un informe de rendicion de cuentas de los ingresos fiscales recaudados y los consumos de esos ingresos, que sean analizados por un comite de supervision independiente compuesto de ciudadanos, y sea presentado cada ano al Consejo Municipal durante una junta publica, y que el informe sea publicado en el sitio web de la Ciudad. (Las urnas estaran abiertas el 6 de Noviembre de 2018 entre las horas de las 7:00 a.m. a 8:00 p.m.) AVISO A LOS ELECTORES SOBRE LA FECHA DESPUES DE LA CUAL NO SE LE PUEDE PRESENTAR A LA ACTUARIA MUNICIPAL NINGUN ARGUMENTO A FAVOR 0 EN CONTRA DE LA INICIATIVA DE LEY ADEMAS SE AVISA que de acuerdo al Articulo 4, Capitulo 2, Division 9 del Codigo Electoral del Estado de California, el organo legislativo del Municipio, o cualquier miembro o miembros del mismo que esten autorizados por Ia entidad, o cualquier elector individual o asociaci6n de ciudadanos bona fide o cualquier combinaci6n de electores y asociaciones pueden presentar un argumento por escrito, que no exceda 300 palabras, tiene que incluir el/los nombre(s) escrito(s) en letra de molde y firma(s) del o de los autor(es) que lo presenta(n), o si es presentado por parte de una organizaci6n, el nombre de la organizaci6n y el nombre escrito en letra de molde y la firma de, por lo menos, uno de los funcionarios principales que haya sido el autor del argumento a favor o en contra de la iniciativa de ley de Ia Ciudad. ADEMAS SE AVISA que debido al tiempo razonable necesario para preparar e imprimir los argumentos y la Gula de Informaci6n para los Electores sobre la eleccion, la Actuaria Municipal ha fijado el 3 de Agosto de 2018, durante las horas normales de oficina, como se ha publicado, como la fecha despues de la cual, ningun argumento a favor o en contra de la iniciativa de ley de la Ciudad se le puede presentar a la Actuaria para que se imprima y sea distribuido a los electores, de acuerdo a lo establecido en el Articulo 4. Los argumentos deberan ser presentados con la Actuaria Municipal, deben incluir el/los nombre(s) escrito(s) en letra de molde y la(s) firma(s) del o de los autor(es) que (es) lo esta(n) presentando, o si son presentados por parte de una organizaci6n, el nombre de la organizaci6n, y el nombre escrito en letra de molde y la firma de, por lo menos, uno de los funcionarios principales que haya sido el autor del argumento, al City Hall, Lodi, California. Los argumentos pueden ser modificados o retraidos hasta la e incluyendo la fecha establecida por la Actuaria Municipal, incluyendo el dia de la fecha limite. ADEMAS SE AVISA que el Consejo Municipal ha determinado que los argumentos de refutaci6n, los cuales no pueden exceder 250 palabras, segun lo presentado por los autores de los argumentos directos oponiendose, pueden ser sometidos con la Actuaria, tienen que incluir los nombres escritos en letra de molde y las firmas de los autores que los estan sometiendo, o si se presentan por parte de una organizaci6n, el nombre de Ia organizaci6n, y el nombre escrito en letra de molde de Ia firma de por lo menos uno de sus funcionarios principales que haya sido el autor del argumento, no mas de 10 (diez) dias despues de la fecha perentoria para presentar argumentos directos. La Actuaria Municipal ha fijado el 13 de Agosto de 2018, durante las horas normales de oficina, como se ha publicado, como Ia fecha despues de la cual, ningun argumento de refutaci6n a favor o en contra de la iniciativa de ley de la Ciudad se le puede presentar a la Actuaria para que sea imprimido y distribuido a los electores, de acuerdo a lo establecido en el Articulo 4. ADEMAS SE AVISA, que cualquier ordenanza, analisis imparcial o argumento directo presentado bajo la autoridad del Codigo Electoral estara disponible para la inspecci6n de los ciudadanos en la oficina de la Actuaria durante no menos de 10 dias naturales a partir de la fecha limite establecida para presentar cualquier argumento o analisis. Cualquier argumento de refutaci6n presentado bajo el Codigo Electoral estara disponible para Ia inspecci6n de los ciudadanos en la oficina de la Actuaria durante no menos de 10 dias naturales a partir de la fecha limite para presentar argumentos de refutaci6n. Jennifer M. Ferraiolo, MMC Actuaria Municipal Fechado: 21 de Julio de 2018 DECLARATION OF POSTING NOTICE TO VOTERS OF DATE AFTER WHICH NO ARGUMENTS FOR OR AGAINST CITY MEASURE MAY BE SUBMITTED TO THE CITY CLERK (ENGLISH & SPANISH) On Thursday, July 19, 2018, in the City of Lodi, San Joaquin County, California, a notice to voters of date after which no arguments for or against City measure may be submitted to the City Clerk (attached and marked as Exhibit A), was posted at the following locations: Lodi City Clerk's Office Lodi City Hall Lobby Lodi Carnegie Forum WorkNet Office I declare under penalty of perjury that the foregoing is true and correct. Executed on July 19, 2018, at Lodi, California. ,g,,,,za, ORDERED BY: JENNIFER M. FERRAIOLO CITY CLERK PAMELA M. FARRIS ELIZABETH BURGOS DEPUTY CITY CLERK ADMINISTRATIVE CLERK N:\Administration\CLERK\Public Hearings\AFFADAVITS\DECPOST.DOC NOTICE TO VOTERS OF DATE AFTER WHICH NO ARGUMENTS FOR OR AGAINST CITY MEASURE MAY BE SUBMITTED TO THE CITY CLERK NOTICE IS HEREBY GIVEN that a General Municipal Election will be held in the City of Lodi, California, on Tuesday, November 6, 2018, at which there will be submitted to the voters the following measure: 2018 GENERAL RETAIL TRANSACTIONS AND USE TAX To make neighborhoods safer, maintain/improve essential City of Lodi services including: reducing crime; maintaining neighborhood police patrols/gang violence intervention/prevention; fixing potholes/city streets; maintaining neighborhood fire stations; enhancing rapid police/fire response times by restoring firefighter and adding police positions; maintaining recreation facilities/programs; and other general fund purposes; shall the City of Lodi measure enacting an ongoing half cent local sales tax, providing $5,400,000 annually, with independent citizen oversight, and funds spent locally, be adopted? YES NO NOTICE IS FURTHER GIVEN that pursuant to Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, the legislative body of the City, or any member or members thereof authorized by the body, or any individual voter or bona fide association of citizens, or any combination of voters and associations, may file a written argument, not to exceed 300 words in length, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument, for or against the City measures. NOTICE IS FURTHER GIVEN that, based upon the time reasonably necessary to prepare and print the arguments and Voter Information Guides for the election, the City Clerk has fixed August 3, 2018, during normal office hours, as posted, as the date after which no arguments for or against the City measure may be submitted to the Clerk for printing and distribution to the voters as provided in the Article 4. Arguments shall be submitted to the City Clerk, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument, at City Hall, Lodi, California. Arguments may be changed or withdrawn until and including the date fixed by the City Clerk. NOTICE IS FURTHER GIVEN that the City Council has determined that rebuttal arguments, not to exceed 250 words in length, as submitted by the authors of the opposing direct arguments, may be filed with the Clerk, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name of the signature of at least one of its principal officers who is the author of the argument, not more than 10 days after the final date for filing direct arguments. The City Clerk has fixed August 13, 2018, during normal office hours, as posted, as the date after which no rebuttal arguments for or against the City measures may be submitted to the Clerk for printing and distribution to the voters as provided in the Article 4. NOTICE IS FURTHER GIVEN that any ordinance, impartial analysis, or direct argument filed under the authority of the Elections Code will be available for public examination in the Clerk's office for not less than 10 calendar days from the deadline for the filing of the arguments and analysis. Any rebuttal argument filed under the authority of the Elections Code will be available for public examination in the Clerk's office for not less than 10 calendar days from the deadline for filing rebuttal arguments. Jennifer M. Ferraiolo, MMC City Clerk Dated: July 19, 2018 AVISO A LOS ELECTORES SOBRE LA FECHA DESPUES DE LA CUAL NO SE LE PUEDE PRESENTAR A LA ACTUARIA MUNICIPAL NINGON ARGUMENTO A FAVOR 0 EN CONTRA DE LA INICIATIVA DE LEY POR MEDIO DEL PRESENTE SE PROPORCIONA AVISO que una Eleccion Municipal General se efectuara en Ia Ciudad de Lodi, California, el martes 6 de noviembre de 2018, en la cual Ia siguiente iniciativa de ley sera presentada a los electores TRANSACCIONES GENERALES DE VENTA AL POR MENOR E IMPUESTOS SOBRE EL USO PARA EL 2018 Para crear vecindarios mas seguros, mantener y mejorar servicios imprescindibles en la Ciudad de Lodi los cuales incluyen: disminuir el crimen; conservar el patrullaje policial en las vecindades, para prevenir e intervenir Ia violencia de las pandillas; arreglar baches y calles en el municipio; mantener , las estaciones de bomberos en las vecindades; para mejorar el tiempo de reaccion de los bomberos y policias, restableciendo puestos de bomberos y anadiendo puestos de policia; mantener programas e instalaciones de recreacion; y otros propositos del fondo general; LDebe Ia Ciudad de Lodi adoptar la iniciativa de ley de un impuesto continuo de medio centavo sobre yentas locales, proporcionando $5,400,000 anualmente, con la supervision de ciudadanos independientes, y que los fondos sean • astados localmente? SI NO ADEMAS SE AVISA que de acuerdo al Articulo 4, Capftulo 2, Division 9 del Codigo Electoral del Estado de California, el organo legislativo del Municipio, o cualquier miembro o miembros del mismo que esten autorizados por la entidad, o cualquier elector individual o asociacion de ciudadanos bona fide o cualquier combinacion de electores y asociaciones pueden presentar un argumento por escrito, que no exceda 300 palabras, tiene que incluir el/los nombre(s) escrito(s) en letra de molde y firma(s) del o de los autor(es) que lo presenta(n), o si es presentado por parte de una organizacion, el nombre de la organizacion y el nombre escrito en letra de molde y Ia firma de, por lo menos, uno de los funcionarios principales que haya sido el autor del argumento a favor o en contra de la iniciativa de ley de Ia Ciudad. ADEMAS SE AVISA que debido al tiempo razonable necesario para preparar e imprimir los argumentos y la Gula de Informacion para los Electores sobre Ia eleccion, la Actuaria Municipal ha fijado el 3 de Agosto de 2018, durante las horas normales de oficina, como se ha publicado, como la fecha despues de la cual, ningun argumento a favor o en contra de la iniciativa de ley de la Ciudad se le puede presentar a la Actuaria para que se imprima y sea distribuido a los electores, de acuerdo a to establecido en el Articulo 4. Los argumentos deberan ser presentados con Ia Actuaria Municipal, deben incluir el/los nombre(s) escrito(s) en letra de molde y la(s) firma(s) del o de los autor(es) que (es) lo esta(n) presentando, o si son presentados por parte de una organizacion, el nombre de Ia organizacion, y el nombre escrito en letra de molde y Ia firma de, por lo menos, uno de los funcionarios principales que haya sido el autor del argumento, al City Hall, Lodi, California. Los argumentos pueden ser modificados o retrafdos hasta la e incluyendo la fecha establecida por Ia Actuaria Municipal, incluyendo el dfa de la fecha Ifmite. ADEMAS SE AVISA que el Consejo Municipal ha determinado que los argumentos de refutacion, los cuales no pueden exceder 250 palabras, segun to presentado por los autores de los argumentos directos oponiendose, pueden ser sometidos con la Actuaria, tienen que incluir los nombres escritos en letra de molde y las firmas de los autores que los estan sometiendo, o si se presentan por parte de una organizacion, el nombre de la organizacion, y el nombre escrito en letra de molde de la firma de por to menos uno de sus funcionarios principales que haya sido el autor del argumento, no mas de 10 (diez) dias despues de la fecha perentoria para presentar argumentos directos. La Actuaria Municipal ha fijado el 13 de Agosto de 2018, durante las horas normales de oficina, como se ha publicado, como la fecha despues de la cual, ningJn argumento de refutacion a favor o en contra de la iniciativa de ley de la Ciudad se le puede presentar a la Actuaria para que sea imprimido y distribuido a los electores, de acuerdo a lo establecido en el Articulo 4. ADEMAS SE AVISA, que cualquier ordenanza, analisis imparcial o argumento directo presentado bajo la autoridad del Codigo Electoral estara disponible para la inspeccion de los ciudadanos en la oficina de la Actuaria durante no menos de 10 dias naturales a partir de la fecha limite establecida para presentar cualquier argumento o analisis. Cualquier argumento de refutacion presentado bajo el Codigo Electoral estara disponible para la inspeccion de los ciudadanos en la oficina de la Actuaria durante no menos de 10 dias naturales a partir de la fecha limite para presentar argumentos de refutacion. Jennifer M. Ferraiolo, MMC Actuaria Municipal Fechado: 19 de Julio de 2018