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File #: TMP-2132    Version: 1 Name:
Type: Informational Report Status: Agenda Ready
File created: 7/1/2024 In control: City Council
On agenda: 7/9/2024 Final action:
Title: RESOLUTION NO. 2024-9322 - PLACING A GENERAL TAX MEASURE ON THE NOVEMBER 5, 2024 GENERAL MUNICIPAL ELECTION BALLOT TO ESTABLISH A 1 PERCENT GENERAL TRANSACTIONS AND USE (SALES) TAX
Attachments: 1. San Marcos - Resolution Calling General November 2024 Election on General Transactions and Use Tax Measure FINAL, 2. Letters of Endorsement, 3. DSA Endorsement Letter
MEETING DATE:
JULY 9, 2024

SUBJECT:
Title
RESOLUTION NO. 2024-9322 - PLACING A GENERAL TAX MEASURE ON THE NOVEMBER 5, 2024 GENERAL MUNICIPAL ELECTION BALLOT TO ESTABLISH A 1 PERCENT GENERAL TRANSACTIONS AND USE (SALES) TAX
Body

Recommendation
Recommendation
ADOPT the following:
A. Ordinance of the City of San Marcos amending Title 3, adding Chapter 3.22 of the San Marcos Municipal Code to establish a temporary one cent general transactions and use tax to be administered by the California Department of Tax and Fee Administration. (First Reading) (4/5 vote required)
B. Resolution of the City Council of the City of San Marcos amending Resolution No. 2024-9511 and calling for the placement of a general tax measure on the ballot for the November 5, 2024 General Municipal Election for the submission to the qualified voters of an ordinance to enact a General Transactions and Use Tax at the rate of one percent (1%) (4/5 vote required).
Body
Board or Commission Action
Not Applicable

Relevant Council Strategic Theme
Planning for the Future
Good Governance

Executive Summary
The City of San Marcos, like many cities throughout the country, struggles to repair and/or replace its aging infrastructure. This item presents a formal ballot measure for City Council consideration for placement on the November 5, 2024 statewide election ballot to allow the City to continue to address additional high priority needs. The measure is for the adoption of a temporary (ten-year) one percent transactions and use tax measure (the "Measure"). Although the City's most pressing need is infrastructure improvement, repair and maintenance, the tax is a general tax which can be spent for any lawful purpose of the City.

Discussion
Staff recommends adoption of a one cent general transactions and use (sales) tax to allow the City to address items of community concern. Examples of such items include, but would not be limited to, the following:
* Fixing potholes and paving and main...

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