88,819 / 60.3% Yes votes ...... 58,444 / 39.7% No votes

See Also: Index of all Measures

This measure increases the sales tax collected in Sonoma County by 1/4 of one percent (.25%) for sixteen (16) years to fund public transportation improvements discussed in the "Expenditures" section below. Currently, the sales tax in Sonoma County is 7.5%. This measure would increase the sales tax to 7.75%, if only this sales tax measure is passed. This increase would remain in effect for no longer than sixteen (16) years.

Based on current sales tax collections, historical annual growth in sales tax and the assumption the tax will remain in effect for sixteen years, the Auditor-Controller estimates the total sales tax collected under this measure will be approximately $347,765,000.

The Auditor-Controller is required to deposit the revenue from this tax increase into a special fund available only to fund the projects specified below. In addition, the Auditor-Controller shall annually audit the collections and expenditures and report them to the Board of Supervisors at a regular public meeting of the Board.

Expenditures:

The revenues generated by this measure are available solely for the following public transportation improvements:

1. Improve local streets/roads and fill potholes in all nine cities and on county roads. Improvements would include storm repair and protection, and safety and congestion relief on various roads in the west and north county.

2. Implement passenger rail service through Sonoma and Marin Counties on the Northwest Pacific Railroad ultimately running from Cloverdale to Larkspur. Allocate a proportionate share of sales tax revenues to rail to be spent on an ongoing basis ensuring the earliest implementation of the rail system. Additionally, provide financial incentives to encourage transit-friendly infrastructure projects.

3. Increase bus frequencies and provide feeder bus routes to meet rail connections.

4. Improve transit accessibility and services to the elderly and the disabled.

5. Develop and construct key bicycle and pedestrian paths, including (a) the Northwestern Pacific Rail Trail; (b) the Central Sonoma Valley Trail; (c) the Santa Rosa Creek Trail; and (d) the West County Trail from Santa Rosa to Forestville.

At this time it is not possible to estimate the total cost of the public transportation improvements allowed by this measure.

This measure allows no more than one percent (1%) of the revenue generated by the tax shall be used for local administrative purposes and establishes a "watchdog" citizens' advisory group to monitor implementation of transportation improvements.

In accordance with the Election Code, the scope of this fiscal impact analysis has been limited to the measure's effect on County Government's revenues and expenditures. It does not address larger countywide fiscal issues such as the measure's effect on the overall County economy.

The revenue raised from the tax would be committed to funding the following improvements: (1) improving local streets and roads, including pothole repair, storm repair and protection, and safety and congestion relief; (2) implementing passenger rail service through Sonoma and Marin counties on the Northwestern Pacific Railroad; (3) expanding transit services by increasing bus frequencies and providing feeder bus routes to meet rail connections; (4) enhancing transit services for seniors and the disabled; and (5) constructing and developing bicycle and pedestrian paths, including the Northwestern Pacific Rail Trail, the Central Sonoma Valley Trail, the Santa Rosa Creek Trail, and the West County Trail from Santa Rosa to Forestville.

If the tax is approved, a precise scope of work necessary to accomplish these improvements would need to be established; and an environmental review of each project must be prepared by the appropriate lead governmental agency.

The tax would last no longer than sixteen (16) years. If all of the improvements are completed before that time, the tax can be reduced or rescinded.

The tax will only be imposed if it is approved by 2/3 of the voters voting on the measure.

Contact FOR Measure C:

Tim Smith Sonoma County Supervisor, District 3

Contact AGAINST Measure C:

William W. Pisenti, President Redwood Empire TRIM Committee

Since 1988, we have planned, studied, polled, bickered and fought over transportation remedies and solutions. The end result is we are still sitting in traffic and it's getting worse. Now is the time to approve Measures B and C and move forward.

Fifteen months ago over 104,000 Sonoma County voters (72%) adopted the following balanced transportation program: Widen Highway 101 to the Marin County line with improved overpasses and interchanges; Improve Highway 116 both east and west; Implement passenger rail service between Cloverdale and Marin County; Expand bus services; Improve transit accessibility for the elderly and disabled; Build bicycle and pedestrian trails; Fix potholes and improve local streets and roads in every city and community in Sonoma County.

Citizens 4 101 successfully circulated a petition calling for the widening of Highway 101, improving interchanges and upgrading Highway 116, which appears on your ballot as Measure B.

I support Measure B to widen Highway 101. Together with Measure C, we can complete and implement the voter approved balanced transportation program necessary for a 21st century system.

Measure C will provide rail transit, more bus service, pedestrian and bicycle trails and enhanced transit accessibility for the elderly and disabled. Measure C will fix potholes and repair our deteriorating local streets and roads.

Voting Yes on Measures B and C will help Sonoma County get more transportation matching funds from the State and Federal government.

Both Measures B and C require that funds collected must be spent for these specific transportation improvements. County government will be prohibited from using the money for anything else.

Please join me, in voting Yes on Measures B and C.

For 30 years, the problem has been worsening. And for 30 years, our Boards of Supervisors have ignored the problem of our gas tax money being sent to Sacramento and Washington DC, while our local highway improvement needs are neglected.

A No vote on this tax increase sends the message that we are tired of politics as usual. We will not approve a tax increase, no matter how small, to reward the politicians and bureaucrats for their wasteful and irresponsible mis-use of our tax dollars.

Wake up supervisors! Find out where our gas tax money is going, and put it to proper use! Cut back on costly, unnecessary programs of county government. Then you won't have to ask us for more money to coverup your lack of diligence in protecting and properly spending our tax dollars.

The only way to keep politicians from spending money badly, is to not give it to them in the first place! Please join us at TRIM in voting No on Measure C.

As passenger transportation, railroads are outdated and inefficient. They have been out of business for years, unless subsidized by government.

Railroad construction and maintenance has to include re-acquiring lost rights-of-way, maintenance of rail ties and tracks, construction of support structures and services, and acquisition of engines and railcars. No private company has stepped forward to provide and maintain this infrastructure, for the simple reason that it is not feasible! That's why the rail companies which used to own the rights-of-way sold them off years ago.

For railways to work, there must also be a connecting network of subsidized public transportation so people can get where they want to go. No one wants to go to a rail station! That means more costs!

People will not give up their cars. Let's concentrate on improving our roads and highways, using the fuel taxes we are already paying. Let's send our politicians and bureaucrats a message: "Stop spending irresponsibly, then you won't have to keep coming to the taxpayer to ask for more!"

And let's send a message to our local, state and federal "employees" that they are already being paid, and that we expect to get our fuel tax money's worth in improved roads and highways, with no new tax! When the government begins to use our tax money properly, there will be adequate funds for highway construction, and rail will no longer be an issue. Do not reward profligate spending, incompetence and corruption. Vote No.

Measure C will enable us to claim $24 million in Proposition 116 funds from the State of California to purchase the equipment necessary to get rail service up and operating in Sonoma County. If we can't make our $24 million claim, the money will likely be lost to Los Angeles or Orange County=2E We need to claim our $24 million!

Local streets and roads in virtually every community in Sonoma County need repairs and improvements. Measure C will help ensure that potholes are fixed and our local streets and roads get the attention they need. Maintenance now will help save lives and avoid more expense later.

Non-vehicular transportation opportunities must be made available for our future. Measure C will provide funds for bicycle and pedestrian trails. A Yes vote on Measure C will allow us to move forward in making bicycle and pedestrian travel an integral part of our transportation network.

I support Measure B to widen Highway 101. Together with Measure C we can complete and implement the balanced, voter approved transportation program necessary for a 21st century system.

Please join me in voting Yes on Measures B and C.

AN ORDINANCE OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SONOMA, STATE OF CALIFORNIA, IMPOSING A TRANSACTIONS AND USE SPECIAL TAX FOR PUBLIC TRANSIT PURPOSES AT A RATE OF ONE-QUARTER OF ONE PERCENT FOR A PERIOD NOT TO EXCEED SIXTEEN YEARS TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION

The People of the County of Sonoma ordain as follows:

Section 1. TITLE AND CHARACTER OF TAX. This ordinance shall be known as the County of Sonoma Local Roads and Alternative Transportation Transactions and Use Tax Ordinance. If approved by two-thirds of the electorate voting on the measure, the ordinance will impose a retail transactions and use tax of one-quarter of one percent (1/4 of 1%) for a period not to exceed sixteen (16) years. The tax would be a special tax, dedicated to the public transit improvements specified in this ordinance. This tax would be in addition to, and not in place of, any other tax that is approved by two-thirds of the voters devoted to highway and public transit improvement. This ordinance shall be applicable in the incorporated and unincorporated territory of Sonoma County. The tax would be administered by the State Board of Equalization pursuant to a contract to be entered into between the County and the State Board.

Section 2. OPERATIVE DATE. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, or the first date available for collection of the tax under state law.

Section 3. PURPOSE. This ordinance is adopted to impose a transactions and use tax to be expended for public transit purposes. "Public transit" shall mean all modes of transportation including transportation-related public safety elements; and "public transit purposes" shall be construed to include, but is not limited to, street and roadway construction and improvement; construction, maintenance, operation, and improvement of rail and bus service; and construction and improvement of bicycle and pedestrian facilities.

This Ordinance is adopted to achieve the following, among other, provisions, and directs that its provisions be interpreted in order to accomplish those purposes:

A. To provide funding for the following public improvements:

1. Improve Streets/Roads and Fill Potholes. Improve local streets/roads and fill potholes in all nine cities and on county roads by increasing funding for street maintenance and repairs. Anticipated improvements would include storm repair and protection, and safety and congestion relief on various roads in the west and north county.

2. Implement Passenger Rail Service Through Sonoma and Marin Counties on the Northwestern Pacific Railroad. The service would ultimately run from Cloverdale to Larkspur. Allocate a proportionate share of sales tax revenues to rail to be spent on an ongoing basis ensuring the earliest implementation of the rail system. Additionally, provide financial incentives to encourage transit-friendly infrastructure projects.

3. Expand Transit Services. Increase bus frequencies and provide feeder bus routes to meet rail connections.

4. Enhance Transit Service for Seniors and the Disabled. Improve transit accessibility and services to the elderly and the disabled.

5. Build and Improve Bicycle and Pedestrian Facilities. Develop and construct key bicycle and pedestrian paths, including (a) the Northwestern Pacific Rail Trail; (b) the Central Sonoma Valley Trail; (c) the Santa Rosa Creek Trail; and (d) the West County Trail from Santa Rosa to Forestville.

B. To impose a retail transactions and use tax in accordance with the provisions of sections 29560 et seq. of the Government Code, and the applicable Provisions of the Revenue and Taxation Code, which authorize Sonoma County to adopt this tax ordinance for the purposes specified herein and to submit the ordinance to the voters for their approval

C. To incorporate provisions identical to those of the Sales and Use Tax Law of thee 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 of Taxation Code.

D. To impose a special tax and provide a measure therefor that can be administered and collected by the State Board of Equalization 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 State Board of Equalization in administering and collecting the California State Sales and Use Taxes.

E. To adopt a retail transactions and use tax ordinance which can be administered in a manner which 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.

Section 4. CONTRACT WITH STATE. Prior to the operative date, Sonoma County shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if Sonoma County shall not have contracted with the State Board of Equalization 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. Provided, however, that the contract shall not be entered into pursuant to Government Code =A729530 and nothing in the contract will limit, in any way, the availability of the revenue from the tax for appropriations and expenditures for "general governmental purposes" as that term is used in Article 13 C, =A71(a) of the California Constitution and as provided in =A714 of this ordinance.

Section 5. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a special tax, as defined by Article 13 C, =A71(d) of the California Constitution and any other applicable laws, is hereby imposed upon all retailers in the incorporated and unincorporated territory of Sonoma County at the rate of one-quarter of one percent 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.

Section 6. 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 State Board of Equalization.

Section 7. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the incorporated and unincorporated territory of Sonoma County 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-quarter of one percent 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. Such an excise tax shall be a general tax as defined by Article 13 C, =A71(a) of the California Constitution and any other applicable laws.

Section 8. 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 I (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.

Section 9. 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 Sonoma County shall be substituted therefor. However, the substitution shall not be made:

1. When the word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or-the Constitution of the State of California;

2. When the word result of that substitution would require action to be taken by or against Sonoma County or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, 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 words "Sonoma County" 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.

Section 10. PERMIT NOT REQUIRED. If a sellers 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.

Section 11. 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 imposed 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 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 Sonoma County which is shipped to a point outside Sonoma County, 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 the purposes of this paragraph, delivery to a point outside Sonoma County 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-District Sonoma County 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-Sonoma County 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 imposed by this ordinance, the storage, use or other consumption in Sonoma County 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.

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 Sonoma County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or, delivers the property into Sonoma County or participates within Sonoma County 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 Sonoma County or through any representative, agent, canvasser, solicitor, subsidiary, or person in Sonoma County under the authority of the retailer.

7. "A retailer engaged in business in Sonoma County" 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 Sonoma County.

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-

Section 12. AMENDMENTS. All amendments subsequent to the effective date of this ordinance to Part I of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 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 or the term thereof, nor shall any such amendments operate so as to affect the fact that the tax imposed by this ordinance is a special tax, as defined by Article XIIIC, =A71(d) of the California Constitution and any other applicable laws.

Section 13. SPECIAL TAX. The tax imposed by this ordinance is a special tax within the meaning of Article XIIIC, =A71(d) of the California Constitution. The revenue generated by this special tax is available solely for the public transit purposes specified in Section 3A of this ordinance. To that end, the Auditor-Controller is instructed to deposit the revenue from the tax into a special fund available only to fund the projects specified in this ordinance.

Section 14. TERMINATION OF TAXES. The taxes imposed by this ordinance shall remain in effect for not longer than sixteen (16) years unless extended by the voters acting pursuant to law. The special transactions and use tax imposed by this Ordinance may be reduced or rescinded by the Board of Supervisors of the County of Sonoma or other designated authority pursuant to applicable law if the improvements or projects set forth in Section 3A above have been completed prior to the expiration of this Ordinance. Such modification or rescission shall not occur if to do so would violate any law. The Board of Supervisors of the County of Sonoma or Governing Board of any designated authority pursuant to applicable law shall take such action only after conducting a noticed public hearing. Such action shall be subject to California law pertaining to the cancellation of prior contractual obligations and the rules and regulations of the State Board of Equalization,

Section 15. 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 of California or County of Sonoma, or against any officer of the state or county, to prevent or enjoin the collection under this ordinance, or under Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

Section 16. ACCOUNTABILITY MEASURES.

1. Upon approval of this tax by the electorate, the Board of shall establish a "watchdog" citizens' advisory group to monitor implementation of transportation improvements referred to in this ordinance.

2. In implementing this ordinance, effort shall be directed toward maximizing the acquisition of federal and state funds available for transit projects for public transit purposes in Sonoma County.

3. The Sonoma County Auditor-Controller shall annually audit collections and expenditures made pursuant to this ordinance and report them to the Board of Supervisors at a regular meeting of the Board.

4. No more than one percent (1%) of the revenue generated by the tax Shall be used for local administrative purposes.

Section 17. SEVERABILITY. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

Section 18. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the Sonoma County transactions and use taxes and shall take effect immediately upon its approval by two-thirds of the electorate voting on the ordinance.

Section 19. VOTER APPROVAL. This ordinance shall be presented to the voters for their approval at the March 7, 2000, statewide primary election.