HomeMy WebLinkAbout1977-02-15; City Council; 4069; Sales Tax Revenue Distribution based on PopulationCITY OF CARLSBAD
AGENDA BILL NO. �initial-*0�9
Dept.11d.
DATE:_ February 15, 1977 C. VIM—
DEPARTMENT:MENT: City Manager C. Mgr.
Subject:
• SALES TAX REVENUE DISTRIBUTION
(Resolution opposing distribution based on population)
Statement of the Matter
An effort is now being made to persuade the state legislature
to institute reform in the distribution of sales tax revenue
on the basis of population.
In 1948, statutory authority to levy sales tax was authorized
to the cities of California to provide new revenues. This
authority was revised in 1955 to provide statewide uniformity
in the administration of the tax.
Many cities through planning and zoning have restricted the
development of sales tax revenue -providing land uses while
promoting development of residential areas. Others, such as
Carlsbad, have promoted development of commercial and industrial
land uses which generate sales tax revenue, as well as
residential areas.
A per capita distribution would be•unfair to cities which
have promoted development of revenue producing commercial
and industrial land uses.
Exhibit
Resolution No.�
Recommendation
If council concurs, -adopt Resolution No.:�gm ,
Council Action: ,
2-115-77 -Resolution No. 4093, opposing the redistribution of Sales Tax Revenues
on the basis of population, was adopted.
1 RESOLUTION NO. 4093
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF CARLSBAD, CALIFORNIA OPPOSING THE REDIS-
3° TRIBUTION OF SALES TAX REVENUES ON THE BASIS
OF POPULATION.
4
5 WHEREAS, statutory authority to levy a sales tax was authorize
6 to the cities of California. in 1948 to provide said cities with
7 new revenues and to relieve the property owner of greater tax
8 burden; and
9 WHEREAS, said authority was revised in 1955 under the Bradley-
10 Burns Un;:Zorm Local Sales and Use Tax Law to provide statewide
11 +.uniformity in administration of the tax; and
12 WHEREAS, the present method of allocating sales tax revenues
13 to cities is based upon a percentage of the gross receipts of all
14 retail sales within a city: and
171 WHEREAS, many cities in California have voluntarily, through
16 their long range planning and zoning powers, restricted the
17 development of sales tax revenue -providing land uses while
18 actively promoting the development of more aesthetically desirable
19 residential uses; and
20 WHEREAS, other cities in the state have voluntarily permitted
21 the development of the commercial and industrial land uses which
22 generate sales tax revenue, while recognizing the significant
23 additional costs to the city and the problems associated with such
24 land uses; and
25 WHEREAS, an effort is now being 'made to persuade the state
26 legislature to institute a reform in the distribution of sales tax
29 revenue through a per capita formula; and
^8 WHEREAS, such a per capita distribution would be grossly unfair
M�
e
1 to cities such as Carlsbad which have actively promoted the
2 development of commercial and industrial land uses.
3 NOW, THEREFORE, BE IT RESOLVED, by the City Council of the
4 City of Carlsbad as follows:
5 1. The City Council of the City of Carlsbad is opposed
6 to any change in the Local Sales and Use Tax Law which would
7 redistribute sales tax revenues solely on the basis of population.
g 2. That a copy of this resolution be sent to all State
9 Senators and Assemblymen representing the County of. San Diego and
10 the League of California Cities.
11
PASSED, APPROVED AND ADOPTED at a regular meeting of the
12 Carlsbad City Council, the 15th_ day of __February , 1977,
13 by the following vote to wit:
14 AYES: Councilmen Frazee, Lewis, Skotnicki, Packard and Councilwoman
Casler15 NOES: None.
16 ABSENT: None. ^� ?
l7 l�•e -mil +
17 R BERT C. FRAZEE, May
18
ATTEST:
19
20 GARET E. ADAMS, City Clerk
NDRA K. GARM NER, Deputy City Clerk
21 (SEAL)
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