HomeMy WebLinkAboutReso. 2025-061 - Resolution For Municipal Election to be Held on November 4, 2025 SOLUTI��t 1�t0. 2025-061
r� SOLU'I'If.?N OF`T E CITY+C01I.T.T�aCIL (�F THE CITY O�' I�1?II�TG,
CALIFt� ��, �ALLIN+G AI�D P12{3VIDTN� �C1R A MUNICIPAL
�+LE�Tl�.}� T� BE ��L� �}N 1���E��E��i ����y ��R TH� P'� Q��+
OF S�.TBMITTI1v1G T� TI�E V�?T�RS A MEASi.1 Tt� AD+DPT A ONE-
�El�CENT (1%�►} T NSA+CTIt)NS Al'�I� USE (SAL�S) TAX F�R
SPECIFIEl) �CITY ��R'6�ICES, ESTA�LISHING P�LICI�S AND
PRt7+C�DLT S IN CONNECTIO� WITH S�TC�i AN ELE+CTIOl�; AND
i�UESTING 7CH� SER�I�E� C}F THIE RE�IST R OI' VtJTER:S IN
C()NDUCTING S�ID ELECTIt�N
W�IEREAS, the City of Redding (the "City") has received a cifizen's initiative petition
under Elections Cc7de sections 92�0 et seq., calling for the adoption of an ordinance impasing a
one percent{1°10) sales and use tax(Sales Tax} (4rdinance) within the City, the proceeds of which
are tc� be depc�sited into a dedicated fund for essential local services, including Public Safety�
Infrastructure; and Parks, ensurin� that the City l�as the necessary resources to maintain and
enhance these critical community assets; and
WHE AS, the County of Shasta(County) Registrar of Voters/Elections Ufficial (R(JV)
and the City ClerklElectians Official have examined fihe petition in accordance with Elections
Code sections 9114, �115, and 9211 and verified that the petition has been signed l�y nat less than
ten percent{10%0) of'the voters in the Cit�as required by Elections Code section 9215; and
W E r�S, Elections Code section 9215 iznposes a duty upon the City Council {the
"Council")to either adopt the Urdinance as written or submit the t�rdinance, withflut alteratian, to
the vc�ters; and
WH� AS, Ai-ticle XIIIC section 2 of the California Constitution requires that all new
taxes be approued by the voters; and
WHEI�EAS,the Council desires to place a ballot measure before the voters at a Navember
4; 2025,special election to consider the Urdinance presented by the petition, and
WHE AS, in order fo1 the Sales Tax to become effective, it must be approved by a
simple majority of th� electorate; and
ifi'HE AS, Elections Code section 10002 authorizes the Councii to rec�uest the Board of
Supervisors to permit the �ounty ROV ta render services to the City reiating to the conduct t�f a�
electiion.
l�t(�W, THE FaD , be it resolved by the Couneil o�the City of Redding as follows:
Section 1. The foregoing recitals are trtze and correct, and this Council so finds and
determines.
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Sectian 2. A Municipal Electian is hereby called to be held in the City on Tuesday,
Navember 4, 2025; for the follo�ving measure submitted by the City Council;
"Shall the;measLire adopting a one percent transactians at�d use
tax in the City of Redding, for the special puY-pose of funding YES
essential local services, includinb 1'ublic Safety, Infrastructure, ..
and Parks, ensuring that the City of Redding has the necessary Nt?
resources to maintain and enhance these critical community
assets, be ado ted?"
Section 3. The�rdinance authorizing the special tax to be approved by the voters is as set
foi-th in Exhibit A. The City Cauncil hereby approves the Ordinance, the form the�•eof, aild its
submission to the voters of the Gity at the November 4, 2025, election; as required by Revenue
and Taxation Code sectian 72$5:91. If a simple lnajority of the c�ualified voters voting on the
Ordinance shall vote in favor tllerefore, the Ordinanee shall be deeined adopted and shall be effective
in accordance with its terins. The C)rdinance specifies that the rate af tl�e transactians tax shall be
one p�rcent(l%)of the grc�ss receipts of any retailer fram the�ale af ail tangi�ile personal proper-ty
so�d at retail in the City. It specifies t�at the rate e�f the excise ta�shall be one pereent�1°!0} af the
sales price of tangible personal property stc�red, used ox otherwise consurned in the City. The
Ordinance also includes an expe�diture plan describing the specific purposes for which the
revenues from the tax may be expended.The California Department ofTax and Fee Administrati�n
shall collect the tax frorn retailers subject ta the tax and remit the funds to the City.
Seeti�n 4. The City Council of the Gity of Redding hereby requests the Caunty ROV to
conduct all necessary services for the City Special Election pursuant to Elections Code section
10002. The R:edding City Clerk/Elections Official shall file a certified copy c�f this Resolutic�n
with the County Rt�V to ensure the requisite tirneframes for holding the election as required by
applicable law:
Seetion 5.
(a) The City hereby requests the Board of Supervisors of the County to permit the Ct�unty
ROV to conduct necessary services far the Municipal Election and:the City consents ta reimburse
the ROV for all costs incurred by said ser�ices pursuant to Electians Code section 10002. In any
event,the Municipal Election will'be held on Nt�vember 4,2025,from the hour of 7.00 a.m. to the
hour af 8:00 p.m., during which period of time the polls will remain continuously c�pen. At 8r00
p:m. the polls wi11 be closed, except as provided in Section 144�1 of the Elections Code, and the
officers af the election shall thereupon proceed te� canvass the ballots cast thereat.
(b) The eiection precincts,polling places and voting baoths within said City for said Municipal
Election shall in every case be the same as the election precincts,polling places and vating booths
established fcrr the last statewide election.
(c) A summary of the(�rdinance shall be published in the Voter Information Guide. The Voter
Infarmation Guide shall contain the statement required by Electians Code sectian 9280 advising
that a copy of the full ordinance c��measure may be obtained from the City Clerk/Electians t�fficial
upon request.
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(d) Said Municipal Election shall be held and canducted,and the voters thereof canvassed, and
the returns thereof made, all in accordance w�th the general election laws of tlle State of Califarnia
and the ordinances of said City:
(e) A11 persons qualified to vote at municipal elections in said City shall be qualified to vote.
(� Said Council sha11 meet forthwith after the canvass of the returns of said election and shall
state in the mini:ttes of suc�meeting the results of said election as ascertained by said canvass:
�ection 6. The City Clerk of the City ofRedding, as the City's Election(7fficial,is hereby
authorized to sign a Notice ofElection and Measure To Be Voted On in a form substantially similar
to that attaclzed hereto as Exhibit B. The City Clerk is hereby authorized and directed to publish
said Notice ofElection and Measure To Be Voted On at least one time not�ater than a week before
the eleetion in a newspaper of geileral circulation circulated within the City of Redding, in
accordance with the provisions of 5ection 1211 l of the Elections Code of t�e State of Caiifornia.
Sectio�a 7. The City �lerk is hereby authorized and directed to cause to be delivered, no
lat�r tha�� August 8, 2025a (which date is not fewer than 8$ days prior to the date set for the
statewide election), one copy of this Resolution to the Registrar of Voters of the Caunty.
Section�. The City Council hereby directs the City C1erk to transmit a copy of'the measure
to the City Attc�rney. The City Attarney sha11 prepare an impaatial analysis of the measure, not to
exceed 500 words in length,showing the effect af the measure on the existing law and the operation
of the measure, and transmit such irnpartial anal�sis to the City C1erk within ten (10) days af the
adoption of this resalution.
Section 9, Pursuant to Section 9282{a) of the Eiections Code of the State of California,
the persons who filed the initiative petition may file a written argument, not to exceed 300 words
in length,accompanied by the printed name(s)and signature(s) of the persan(s) submitting it, oi:if
submitted on behalf of an organization, the name of the organizatian, and the printed name and
signature of at least one of its principal officers, for or against the City rneasure,
Section 11. This tax is a special retail transactians and use tax upon a citizen's initiative
petition. It requires the approval af simple majority ofthe qualified electors casting votes:
Section 12. This Resolution shall,take effeet immediately upon its adoptian,
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I I-iE B�CEI2TIFY that the faregoing resolution was introduced,read and adopted at a regular
m�eting of the City Cauncil af the City r�f Redding an the 5th day of August, 2025, by the
following vote;
AYES. COITlOTCIL ld't� ERS; - l�hanuka,Littau,Resner,Munns
NOE�: �d7�7NCIL MEMB�+RS. - AUDETTE
ASSE1�TTs CC)�JNCIL 1VIE ERS, -None � `'�,
ABSTA�N: CC►UI�TCIL ME ERS; -None
�"� , __
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JACK M'(>T. S,Mayor
�iTTEST; t�PPROVE:
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4
E� iitA
Ordinance
� INAN�E IO��.
Al�t I1�IITIATIV� �D II�AN�E F THE �CIT�' (J►F D►DII�I� IMPd:?SING A
SPE�IAL T1�A1�1SA�'TI�DN� A1�1 USE TAX T+O BE �.DIVTINI�TE �Y "T�E
i...�Lii'il 1'i.1L-', �P�Y ri �l.. Eli�l �F �A�: � L �.C.�P� t-, Ml �:d ��. .i 1V1\�y. �1111SJ�1..1
TC/ Hl.l�VA 1 AV� Li�I. 1 d]�:L' L'l�n`il.�.L�� � ...� 1 L',
The Council and People of the City c�f Redding, Califoi7iia, do ordain as follows:
Sectian 1. The Reddil�g Municipal Code is hereby amended by the addition of a new
Chapter 4.05 to read as follaws:
4.05.Q10 TITLE.
Tl�is clxaptei- shall be known as the l�eddinb I'ul�lic Safety, �zlfiastia�ctux-�, and Parlcs
Trans�ctio�zs �z�d Use Tax �Qrdii�ance. The City c�f Redc�ing is z�ferez�ced in this c�rdi,�ance as
"City." T1�is c�rdinance shall be �pplicable in ti�� incc��poz-at�d�ei�itary of tl�� �ity.
4.45.020 C)PE TIVE DATE:
"Operative Date" means the first day c�f the first calendar quarter commencing more than 110 days
after the adoption of this c�rdinance. For purposes of Revenue and Taxation Code section �265,
this ordinance shall be considered adc�pted an the dat� of the election in which it is appr+�ved by
the quaiified vaters of the City.
4.05.430 PU�P S�.
This ordinance is adopted to achieve the fallowing, among other purpc�ses, and directs that the
provisions heret�f be interpreted in order to accotnplish those purposes:
A. To impose a retail transactions anci use tax in accardance with the provisions af
Part 1.6 (cominencing with Section 7251) of Division 2 of the Revenue and Taxation Code and
Section 7285.91 of Part 1,7 of Divisi�n 2 which authorizes the City to adopt this tax ordinance
which shall be operative ifa simple majority t�f the electflrs voting on tihe measure vote to approve
the impc�sition t�f the tax at an election called for that purp�se.
' B. To adopt a retail transactions and use tax drdinance that incorporates provisions
identical to tllose of'the Sales and Use Tax Law of the State of California insofar as those
prdvzsions are not inconsistent with the requirements and limitations ct�ntained in F'art I.b Qf
Division 2 of the Revenue and Taxation Code.
�. Ta adopt a retail transactions and use tax ordinance that imposes a tax that can be
administered and cc�l�ected by the Califarnia Department of Tax and Fee Administration in a
manner that adapts itself as fully as practicable ta, and requires the least possible deviation from,
the existing statutory and administrative procedures fc�llowed by the California Deparkment of Tax
and �ee Administration in administering and collecting the California State Sales and Use Taxes.
, To adopt a retail transactions and use tax ordinance that can be administered in a
manner that will be, to the �reatest degree possible, co�sistent witli the �ravisions of Part 1:6 of
Division 2 of the Reveniie and Taxation C�de,minimize the cast of collecting the transactioils and
use taxes, and at the same tiine, minimize tlle bu�den of reeord keeping upon persons s�ibject to
taxation under the provisions af this ordinance.
E. To provide dedicated funding for essential local services, ii�cluding PUBLIC
SAFETY,INFRASTRUCTURE,and PARKS,enst�ring that the City af Redding has the necessary
resources to maintain and enhance these eritical community assets.
F. To ensure that all revenue generated by this tax remains within the City of Redding,
ratller than being sent to Sacramento, sa that lc�cal tax dollars directly benefit residents through
investments in law enforcement,fiie protection,�c�ad maintenance,recreational facilities,and other
essential city selvices.
�. To establish a tiansparent and accountable system for the allocation and
expenditure of tax revenue, as detailed in the "Expenditure Plan," which specifies how fiinds wi11
be distributed to meet the City's priorities for public safety, infrastt-ucture, and parks.
. To impose and administier this retail tz:ansactions and use tax in a manner cansistent
with state law, while ensuring that collection and a�versight are conducted efficiently and with
minimal administrative burden.
4.05,04Q C�1NT G7C WITH S'�'ATE.
Prior to the operative date, the City shall contract with the California Department of Tax and Fee
Adrninistration to perform all functic�ns incident ta the administratian and operation of this
transactions and use tax ordinance; provided that, if the City shall not have contracted with the
Califomia l)epartrnent of Tax and Fee Administration prior to the operative date, it shall
nevertheless sa contract, and, in st�ch a case, the operative date shall be the first day of the fir�t
calendar quarter fc�llowing the execution of sucl�a contract.
�.os:osa T �s���a��vs T ��.
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all
retailers in the incorporated territoiy af the City at the rate of ane (1� percent of the gross receipts
af any retailer from the sale of all t�ngible personal property sold at retazl in said tei-ritory on and
after the operative date of this ordinance.
4.Q5.060 PLA�� ClF SAL�.
For the purposes of this ordinance, ail retail sales are consummated at the place af business of the
retailer unless the tangible personal property sold is de�ivered by the retailer or his agent ta an out-
af-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 ta the state
sales and use tax, regardless of the place to which delivery is made: In the event a retailer has no
petmanent place of business in the State or has more than one place af business,the place ar places
at which the retail sales are const�mmat�d shall be detennined under ru�es and regulations to be
prescribe� and adapted by the Califariaia Department of Tax and Fee Administration.
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4.05.070 U�� TA� TE.
An excise tax is heYeby imposed on the stolage, use Ql othei: consumption iz� the City of tangible
personal praperty purchased from a�1y retailer on and after the opei:ative date af this t�rditlance fQr
starage, use or other cansun�ption in said tei-�itory at the rate of orie percei�t of the sales price �f
the proper-ty; The s�les price shall inclucie delivery charges when such cllarges are subject to state
sales or use tax regardless of the place to which delivery is made.
4.05.0$0 +�t}PTItaN tD�F'12��I�I�l�T� �OF ST�TE LA�.
Except as atherwise prc�vided it� tl�is ordinailce, and except insofar as tl�ey are inconsistent witli
the provisions of]Part 1.6 of Division 2 of the Revenue and Taxatioll Code, all of the provisi�ns of
Part 1 (commencing witll Section 6t701} c�f Division 2 of the Revenue and Taxatioti Code are
h�reby adapted and made a pa1�t of this ordinance as though fully set forth herein.
4.05.090 LIMI'T�TI�I�TS Ctl�T +�1FTI�CDIV t�F �TA:TE Lr�W ANID
�t}LLE�TI�J►�I +O�USE TAXES.
In adc�pting t11e provisions of Part 1 of I�i�ision 2 of the Reve�lue and Taxation Code:
A. Wher�ever the State of California is natned or referred ta as the taxing agency, the
name af this City shall be substituted therefor. However, the substitution shall not be made when;
l. 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 4f that substitUtion would r�quire action to be taken by or
against this City or any agency,officer,or employee thereof rather tllan by or against the Califarnia
Departlnent af Tax and Fee Adininistration, in perft��-ming tlze fulictions incident to the
administration or operation of this+Ordinance.
3. In those sectians, including, but nat necessarily limited t�, sections
referring to the exterior boundaries of the 5tate of California, whe�•e the result of the substitution
would be to:
a. Provide an exemption from this tax with respect to certain
sales, starage, use or other consumption of tangible personal property which wc�uld not otherwise
be exempt fit�m this tax while sueh sales, storage, use or other consumptit�n rennain subject to tax
by the State under the provisions of Part 1 af Divisic�n 2 of the Revenue and Taxation Code;
�r. Impose this tax with respect to certain sales, storage,use
or ather consulnption of tangible personal property which would not be subject to tax by the state
under the said provision of that c�de.
4. In Sections 6701, 6702 (except in the last sentence thereof}, 6711,6715;
673'7, 6797 ar 6828 of the Revenue and Taxation Gode.
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�. The wor-d "City°' sl�all be slibstituted for tlse woz:d °'State" in the phrase "i:etailei-
engaged in btisiness in this State" in Section 620� and in the definiti�n af that phrase in Section
6203.
4.Q5,100 PE , IT NO►T (�UI D.
If a seller's pennit has been issued to a retailer under Section 6067 of the Revenue and Taxation
Code, a11 additional transactor's permit shall not be required by this ordinance.
4.45.110 EXETVIPTIt�I�tS AI�dD EXCLUSIONS.
A. There slzall be excluded fram the measure of the transactiolls tax and tl�e use tax
the amount of any sales tax or use tax irnposeci by the State of Califc�rnia or b�any city, city and
county, or county pursuai�t to the Bradley-Burns Unifc�nn Local Sales and Use Tax Law o� the
amc�unt c�f any state-administered transactions or use tax.
B. There are exempted fram the computation of the amount of transactions tax the
gi:oss receipts fiom:
1. Saies of tangible personal property, other than fuel or petroleum prodi�cts,
to operators c�f aircraft to be used ar consumed priticipally outside the county in which the sale is
made and directly and exelusively in the use of such aircraft as common carriers of persons o�
property under the authority c�f the laws of this State,the United States,or any foreign govertxment:
2. Sales of ploperty to be used outside the City which is sl�ipped to a p�int
oi�tside the City, puisuant tc� the cantract of sale, by delivery to such point by the retailer or his
agent, or by �elivery by the retailer to a cai-rier for shipment to a consignee at such point. Fai the
purposes of tlsis pa1•agraph, deliveiy to a point outside the City shall be satisfied;
a. With respect to vehicles {ather than commerci�l vehicles)
subject to regis�ration pursuant to Chapter 1 {c�lnmencing with Section 400a) of Division 3 of the
Vehicle Cade,aircra�t licensed in complian�e with Section 2I411 t�f the Public Utilities Code,and
u�documented �essels registered under I�ivision 3:5 (commencing with Section 9840) af the
Vehicle Code by registrati�n to an out-of-City address and by a declaration untier penalty of
perjury, signed b� the buyer, stating that 5uch address is, in fact; his �r her principal place of
residence; and
b. With respect to commerciai vehicles, by registration to a
place �f business out-of-City and declaration under penalty af perjury, signed by the buyer, that
the vehicle will be operated from tlaat address.
3. The sale of tangible personal property if the seller is obligated to furnish
the property for a fxed priee pursuant to a contract entered into piior 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 c�bligated to lease the property fi�r an
amount fixed by the lease priar to the operative date af this ordinance.
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5. For tlle ptzrposes of sul�paragi-aphs (3) and (4) of this section, the sale ar
lease of tangible personal property shall be deeir�ed nc�t to be obligated pursuant to a cc�ntract or
lease for any period of time for which any party to the contract or lease l�as the uncanditional riglit
to tez-�nitlate tlie con�ract oi lease upan notice, whether or not such right is exercised.
C. There are exernpted fram the use tax imposed by this ordinance, the storage,use c�r
other consurnption in this City of tangible personal property:
1. The gross r:eceipts from the sale of whiclz ha�e been subject ta a
transactions tax under any state-administered transactions and nse tax ardi�ance.
2. Ot11er than fuel ar petroleum products purchased by t�perators of airc�aft
and used or consumed by such operatt��s directly and exclusively in the Lise of such airczaft as
cominon ca�7iers of persoi�s or pr:operty for hire or compensation under a certificate af public
convenience and necessity issued pursuant to the laws af tilis State, the United States, or any
fareign gove�77ment. This exernption is in addition to the exemptions provided in Sectians 6366
and b366.1 of the Revenue and Taxatian Cade af the State af California.
3. If the purchaser is obligated tc� purchase tlle prc�pez�y for a fixed price
pursizant to a contract enteted into prior to the t�perative L)ate af this ordinance.
4. If the pdssessic►n of, ar the exercise of any right or power over, the
tangible personal propei-ty arises under a lease which is a continuing purchase of such property foz
any period of time fo�:which the lessee is obiigated to lease the propeity for an amount fixed by a
lease pric�r to the operative date of this ordinance.
5. Fo�the purposes t�f subparagraphs (3)and{4) of this section, storage;use
or other cunsumption, or po�session of, t�r exercise at`any right c�r powel over, tar�gible personal
property shall be deemed not to be obligated pui:suant tc� a contract or lease fc�r any periad of time
for wl�ich any party to tlie contract or lease has the unconditianal right to te1-minate the contract or
lease upon notice, whetller ar nat stach right is exercised.
6< E�cept as provided in subparagrapll{7), a retailer engaged in business in
the City shall nat be required to collect use tax frorn the purchaser af tangible personal property,
unless the retailer ships ar delivers the property into the City or participates within the Gity in
making the sale of the property, including, but nat limited to, soliciting or receiving the ardei-,
either directly or indirectly; at a place of business of the retailer in the City or through any
representative; agent, car�vasser, solicitor, subsidiary, or person ii1 the City under the authority of
the retiailez.
7. "A retailer engaged in business in tl�e City" shall alsc� include any retailer
of any af the fallc�wing: vehicles subjectto registration pursuant tca Chapter 1 {commen�ing with
Section 4000) af Division 3 of the Vehicle Code, aircraft licensed in complianc� with Section
21411 af the Public Utilities Cocie, c�r undocumented vessels registered under Division 3.5
(commencing with Section 984{3)vf the Vehicle Cc�de. That ret�iler shall be required tc� collect use
tax frc�m any purchaser wha registers or licenses the vehicle; vessel, or aircraft at an address in the
City.
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, Any person subject tc� use tax i.�ndei- this ordi�lance may credit against that tax any
ti-azisactiaris tax or reimb�.arsement f�ar transactions tax paid ta a district imposing, or retailer liable
for a trar�sactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with
respect to the sale to the pezson Qf the propel�ty the storage, use or other consumption of which is
subject to the use tax.
4.45.120 AMENLDIi�IENTS.
All amendments subsequent ta the effective date of this otditlance to Part 1 of Division 2 of the
Revenue a�zd Taxation Code relating to sales and use taxes and whicll are not inconsistent with
Pai�t 1.6 and Part 1.7 of Division 2 of tihe Revenue and Taxation Cc�de, and all amendments ta Part
1.6 and Part 1.7 of Division 2 of the Revenue and Taxatio�l Code, shall autamatically become a
part of tllis ordinance,prc�vided hcawever; that no such aznendrnent s11a11 c�perate so as to affect the
rate of tax imposed by this ordinance.
4.05.130 EN,��DII'�ING COLL�CTI{�l�T FOR�I�►DE1�.
No injunction or writ of n�andate or othe� legal or equitable process shall issue in any suit, action
or proceeding in any cr�urt against the State or the City, or against any officer of the State or the
City, to prevent nr enjt�in the collection under this oidinance, or Part l.b of Divisic�n 2 of the
Revenue and Taxation�ode, of any tax or any arnount of't�:x required to be cc�llected.
4.05.140 SEVE �IL�'�Y.
If any provision of this c�rdinance ar the application thereof to any person or circumstance is held
invalid, the renlainder c�f the ordinance and the application t�f suc11 provision tc� other persons or
circumstances shall ncat be affected thereby.
4.t}�.15� �FF�CTI�E D�T�.
This ardinance relates ta the levying and collecting of City trailsactions and use taxes and shall
take effect immediately.
4.0�.1bU 'TE II�TATIC)N L9r�TE.
The authority ta levy the tax imposed by this ordinance shall continue indefinitely, until ended by
Redding votei:s.
4.05.170 U5E OF T �'RCs�EEI��AND E�P'E�IDITITRE �'L .
All proceeds of the tax levied and imposed hereunder shall be accounted far and paid inta a special
fund designated for use by the City only for the purposes set farth in the Expenditure Plan for the
adtninistration and expenditure of tax proceeds, attached to this ordinance as Exhibit 1. The
Expenditure Plan rnay be arnended from time to time by a four-fifths majc�rity vate of the City
Council cc�mmencing in the sixth fiscal year fc�llowing certification of the adQption c�f the tax,
pravided that the funds reappropriated frc�m such a project or activity are appropriated for another
expenditure in the same categc�ry of public services(i;e:,police,fii:e,roads, aitport,parks,Northem
Riv�rfront). The City is hereby authorized to incur indebtedness in the form of laonds, notes�
contractual obligations or other evidences of indebtedness autho�ized by law ta finance or
refinance costs described herein, and to pay any and a11 cc�sts of issuing or incurring sucll
6
indebtedness; ta fund reserve funds, capitalized intei-�st, costs of capital enlaancemeilt; costs af
intierest rate hedgin�arrangements or�ny other financing costs associated with such indebtedr�ess.
Expenditures of the fi�ncls designated �s "unallacated'" shali be macie at the directioti of til�e City
Co��ncil after receiving a rec�mmendation from the Citizeiis Advisory Committee.
4,05.1�0 �ITIZENS r�DVi'SflR�' C�AM1dII'TT�E.
A,, The City Council shall establish�Citizens Advisory Cozn�nittee by ordinance,with
each Councilme�nber appointing c�ne member and the Council as � whole designating its chair
from among its members. The Councii may also provide for up to four additional rnembers
appointed by the Council �s a whole. In appointii�g members, the City Cot�ncil and its meinbers
shall endeavor to represei-�t a wide-range of cammunity stakeholders, such as Redding Chamber of
Commerce, the Shasta County Baard of Educatian, Reciding Rodeo Executive Boardmembers,
Redding �ivie Auditorium Opez:ator, the Reddiilg Rancheria, the City"s Conitnunity Services
Advisary Cominission, the Redding Tourism and Marketing Group and athei-s,
B. The initial members appoir�ted shall classify themselves by lot or agreement ox both
so that tihree members serve an initial four-year term and twc� serve an initial two- year te1-m.
Thereafter, all committee members shall serve four-year tez-ms or until their successozs are
appointed and qualified. Once appointed,members may not be removed except for by a four-fifths
majority vote c�f the City Council f�r such cause as would be sufficient to tel�rninate an ernployee
represented by the City's largest bargainiilg unit.
C. The Committee shall meet not less than annually after the audit i eferenced in
Seetion 19 or this C}rdinance is available for t��e C�mmittee's review. This Committee may review
and comment on use of the praceeds of the tax and may provide recommendations to the City
Council for use of unallr�cated, excess, oi: funds available once capital irnprovemenf projects are
campleted ancl p�id in full.
4.05.190 AUIDI�'S.
At least annually the Gity shall arrange far an independent audit of the receipts and expenditures
of the proceeds of the tax, make that audit publicly available, and allaw public comment on it at a
meeting of the City Council.
Up�an the voters' approval of this initiative ordinance, the City Clerk is directed ta p�ovide
an ordinance numberto complete the blanks above and in the Exhibit and the City Clet-k and Mayoi•
are authorized to sign this ordinance to certify that voter approval.
�y�r
A'(`T��T'a �t�����'E� �� Ttt� F���il:
�s�� �I�rk �it� tfi�r���
7
�xhibit A
Ordinance
O II�Al�CE I�t�.
��' L�
7'heI'ec��alc c�ftlac Cily af�IZ�ciclFfz� L�islt t��ll�c•nP� 7'cz;�I'3�c�ce�cls in tlieFollo�njin� t1lf�ni���•.
l�E ��1�1� � I.:I�E; E1�A 'I` �I�'�' - 12°f� of ��rc�ceeds; ailoc�tior� tc� b� appii:ed
tovv�rd additia�z�at st�affin�, eq�.iipiner,t ai�ci facilitics.
�`� ` � T� ` 1�F` ��'i � 12°l� c�f prc�c�eds; �iloc�tian tc� be
�ppli�d tc��r�rd cust�,dy c�per��ic�ns �ddressing r�p��t �sff�r�d�r� and �ail c���city
purs�aant �c� �� �gre�rnent b�twe�ra �ity af Redding ar�t� �h�st� Co�nty. If r�o
�greerrrent is reached withi� twca ye�r� o� vc�ter� ��prc�v�l of thi� cardin�r�ceo thi�
�lls���tican �h�ll be �ppli�;d t�the eddi�g Pc�li�� i��p�rtrr��nt �s pro�rided �bca��.
! �� 1" 1' � '9 3°l� +�f proc��ds; �11o�atian tc� ir�clud� th�
constrtactic�n ar�d sta�Fir�g c�f Fir� ���tior� 9, imprc�vem�nt� or r�pl�cem�r�#s tc� other
fire �t�tiar�s, purcha��s r�f equiprnc�nt, �nd a rrii�im�r� of 3.5%o af the tc�tai
alltacatior� tovv�rd fire mi�igatiar� �;ff�rts st�ch a� fuel �odifica�so�; s�fety
ir�s�aectic�n�; f�re-hard�r�ir�g c�f pubfic p��perti�s, pl�r�ning fr�r fire r�fuges, �nd
sir�if�r �cti�itae�.
� 30°/ti r�f p�c�ceeds; �Ilc��aticrre to be �ppli�d to��rd re��d� ar�d
trar���ort�tie�r� facili�ie� main��r��n�e, �-ep�irs, �r�d �r�aprc���r�er���.
� I L 1 T - 5°la o� prc�c��ds, �Ilc�catian �o s�ppar� the
buildir�g and s��ffing �afi addition�l termir�al ar�d generai c�p�r��i�a�� csf ail �irport
f�cili�ies.
w 9°fa c�f prc�c�ed�; �ilocati�or� to be appli�d t�w�rd th� canstru�tior�,
irr�p�c��ern��t�, �nd c�r�g�aing rn�ir���r��r�c� c�f�h��olfc�wir�g pub(i� park f���liti�� �ar�d
ir�th� fall�wi�g perce���g�s of tntal t�x proceeds:
l��d�°dr�g �pc��ts f�'ar�C- 2.�5°lo c�f proceeds; �Ilo��tic�� tc� be �pptsed tc�l+vva�d
c�pit�l imprc�verr�ents, reservesy st�fF�r�g, �r�d c�ngQing m�inten�r�ce af the
p�rk faciliti�� and �rc�cand�.
Cal�fcarni� �cs�c�r P�rd�-�.7�% �a�prcac��d�, �1lc�c�aticar� tca be �ppEi�d #c�vv�rd
�apit�l im�arcav�rnents, reserv�s; ar�d c��g�ir�g mainten�nce of th� park
f�ciliti�s and grc�unds,
Sc�uth Cify �ar�s - 1.75°lo c�f pr�c�ed�; alic�cation tc� be �pplied tca�vard �he
cnns�ructidr� �r�d or�c��ir�g r��in��nar��e caf the park facil6tw�� �nd grc��sr�ds.
Par�c�ram� ,�'ar�d� � �.�°10 sar prc�c��ds; �Iloca�ic�r� tc� be �ppli��! tcavv�rd th�
ccrr�str�ac#ic�� �r�d ongoing m����er��r��e c�f the p�rk f��ility and grc��ands.
8
�alt��a�c�ll t�a�°It, .Gtz1�� Iit�cic�i�rg Pcra:li, ccazd ih� �.�cic�i�z�Ac�cc�tit� �"c{�tE�t- - 1.25% a�'
���oee�c�s; z�lloca�ion to be �ap�lied tc�ward ilnprovements, s�af#ir��; a�d on�oil��
��n�i�ltei�ance �f the parlc facil�ties ai�d�rat�nds.
T�(� �' � l� �� t��T - 9°l� of proce�ds; �llocatio�i tc� be �p��Iied tow�rd the
canst��zctioi�, in�pr�vex��er�ts, o��goirl� n�aintenance anc�r�perati��ls c�flhe fot'lowiri� pti�lic
facilities; IZac�er� 41rFocc�r�s - 3°10 z�f tsat�l �rc�ceeds a�lcl IZ�c�c�i�r�� Civic �1cc�'itt�,°izrn� - 6%> of
�raceecls.
(�nce ir�prcav�r�ent pra�j�cts are comple��ci fc�r the f�cilities id�nt�fi�d abe�u� in ��y
c�t�gc�i-yy ca�sp��ding, th� City�ta�r�ci( rnay de�id�by ��o�r-fifkhs vo���c� re��llc�c�t�
fund� �o Ic�ng �s �c�nt°rnu�d m�6r�t�nan�e c�f�hese f�cilitie� is fur�ded. A�dditional
park f�ciiiti�� ir�cl�de, but �r� r�c�f limited to a yc�ufih ba��ball c�amplex �nd a
ba�k�tb�il fa�ility:
LL. � 1` - th� r�rn�i�i�g '10°l� �h�ll be �pent �s �h� �[ty Councii
d�termines vi� its �r�nu�l b�dget and peric�dic budg�t �r��ndm�nts �fter
cc�r�sid�rir�g a re�orr7r-t��r�d��ic�r� from th� �itizer�s Advisory �c�rr�rnatt�e �r�d
�Il�vuing capportur��ty fcar public �omm�nt �t� Cifiy C�uncii rnee�eng,
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' '
CIT�'�.1F R�DDING
I�10TICE OF MUNI�IPAL ELECTION
�1�TI?MEASU 'Td�I�E VOTEI? O�
I�Tf3'I'I�E I�HE �Y�IV�l�T that the following rneasure is tc�be voted on at the special
municipal election ta be held in the City o�Redding, on Tuesday, the 4t�'day t�fNovember, 2U25:
"S�iall the rneasure adopting a one percent transactions and use
tax in the City of Redding, for the speci�l purpose of funding YES
'�� esseritial lc�cal services, including �'ublic �afety, Infrastructure, �w.. �n„�� . t�.��
and Parks, ensuring that the City of Redding has the necessary NO
' resources to ir�aintain and enhance these critical comrnunity
assets, be ado ted?"
The praceeds generated from the transactions and use tax are to be depasited into a
cledicated fund for essential local services, including Public Safety, Infrastrueture, and Farks,
ensuring that the City has the necessary resources tc� maintain and enhance these critical
community assets.
The election precincts w�thin the City of Redding for said Municipal Election shall be the
regular electfon piecincts established far the last statewide election, and the polling places and
officers of election within the City af Redding for Municipal Electian shall be the same as those
selecteti and designated far the last statewide election.
l�i�'I'ICE IS FURT�-IER�I�EN pursuant tQ Article 4, Section 9282(a) of the Elections
Code c�f the State of Califarnia, the persons wha filed the initiative petitic�n may file a written
argument,not to exceed 300 words in length,accompanied by the printed name(s) and signature(s)
of the persc�n(s) submitting it, or if submitted an behalf of an organization, the name of the
organization, and the printed name and signature of at least one of its principal officers, ft�i: or
against the City measure.
l�it�TI�E 1� FURT ER GI�EN that, based upon the time reasanably necessary ta
prepare and�rint the arguments and sample ballots for the electian,the City Clerk has fixed August
19, 2025; during normal office hours, 8:Q0 a.m. to 5:00 p.m,,as the date after which no argurnents
fc�r'or against the City measures may be submitted to the Clerk far printing and distiibution to the
voters as provid�d in Article 4. Arguments shall be submitted tc� the City Clerk, accompanied by
the printed name(s) and signature(s) of the person{s} submitting it; ar if submitted an behalf of an
c�rganization, the name af the organization, and the printed name and signature of at least c�ne af
its principal c�fficers who is tl�e author of the argument, at the Redding Gity Hall, "777 Cypress
Avenue, Reddirib, Califc�rnia. No mo�e than five signatures may appear on the argument.
N+f�'�'I�E IS FU1�T'�ER GI'VEl�I that the City Council of the City of Reddi�g has
determined that rebutta�arguments,nat ta exceed 254 words in length,as submitted by the authors
of the opposing direct arguments, may be filed with the City Clerk by August 29, 2025, during
normal office hours, 8.00 a,rn. to 5:0(7 p.m., accompanied by the printed names(sj and signature{s)
of the persan(s) subinitting 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. No more
than five signatures may appear on the rebuttal.
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RT�TICE IS FURT�IE� GIVEN that any ordinance; impartial analysis, or direct
argument fiied under the authc�rity of the El�ctions Code will be available for public examination
in the City Clerk's office from August 2�, 2025, to September 2, 2025. Any rebuttal argument
filed under the authc�rity of the Electic�ns+Code will be aVailable for public examination in the City
Clerk's Office frorn August 3Q, 2025, to September 8,20�5.
The polls wi11 be open on Election I)ay between the hours of'7:00 a.m. and 8:00 p.m.
Sharlene Tipton, CMC, CFIVIC
Clerk af the City af Re�iding
City Elections {)fticial
Dated: August 5, 2025
1'ublish: GC 36933 publication
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