Ordinance 2089 Enact One-Quarter Percent (0.25%) Tax
Published on December 11, 2024
ORDINANCE NO. 2089
AN ORDINANCE OF THE PEOPLE OF THE CITY OF GLENDORA, CALIFORNIA, ADDING A NEW CHAPTER 3.53 TO THE GLENDORA MUNICIPAL CODE TO ENACT A ONE-QUARTER PERCENT (0.25%) SUPPLEMENTAL GENERAL TRANSACTIONS AND USE TAX, TO BE EFFECTIVE IN THE EVENT LOS ANGELES COUNTY MEASURE H IS REPEALED OR EXPIRES, WHICH SHALL BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
THE CITY COUNCIL
City of Glendora, California
WHEREAS, pursuant to California Revenue and Taxation Code section 7285.9, the City of Glendora (“City”), is authorized, subject to approval by a majority vote of the qualified voters of the City voting in an election on the issue, to levy a transactions and use tax for general purposes pursuant to the Transaction and Use Tax Law; and
WHEREAS, pursuant to Article XIII C, section 2 and Elections Code section 10201, the City has determined to submit a proposition to enact an ordinance establishing a transactions and use tax to the voters at the City’s next general election; and
WHEREAS, pursuant to California Elections Code section 9222, the City Council has authority to place measures on the ballot to be considered at a General Municipal Election and desires to place a local funding measure on the ballot at the statewide general election held on November 5, 2024; and
WHEREAS, this Ordinance proposing a supplemental general transactions and use tax was approved by the City Council of the City on August 5, 2024 for placement on the ballot, and requires approval by a majority of the voters casting votes at the General Municipal Election on November 5, 2024; and
WHEREAS, the People of the City desire to add a new Chapter 3.53 to the Glendora Municipal Code establishing, effective after Los Angeles County’s Measure H is repealed or expires, a Supplemental General Transactions and Use Tax (“TUT”), on the sale and/or use of all tangible personal property sold at retail in the City, at a rate of one-quarter percent (0.25%).
NOW, THEREFORE, THE PEOPLE OF THE CITY OF GLENDORA AT THE NOVEMBER 5, 2024 GENERAL ELECTION DO HEREBY RESOLVE, DECLARE, AND ORDAIN AS FOLLOWS:
SECTION 1. Title and Text. This Ordinance shall be known as the “Glendora Supplemental General Transactions and Use Tax”, the full text of which is set forth in Exhibit “A”, attached hereto and incorporated herein by reference. The Recitals set forth above, are hereby incorporated herein by this reference.
SECTION 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.9, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the City Council on August 5, 2024.
SECTION 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Glendora voting at the General Municipal Election of November 5, 2024. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
SECTION 4. Operative Date. The “Operative Date” for the TUT contained in this Ordinance shall not commence unless and until Los Angeles County Measure H is repealed or expires, as set forth herein.
SECTION 5. Use of Tax Proceeds. All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into the City’s General Fund, and may be used for any lawful purpose as designated by the City Council.
SECTION 6. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless remain in full force and effect. The people of the City of Glendora hereby declare that they would have adopted each section, subsection, sentence, clause, phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions of this Ordinance be declared invalid or unenforceable.
SECTION 7. Appropriations Limit. Pursuant to Article XIIIB of the California Constitution, the appropriations limit for the City of Glendora is increased to the maximum extent over the maximum period of time allowed by law consistent with the revenues generated by the TUT contained in this Ordinance.
SECTION 8. Council Authority to Amend. This is a City Council-sponsored initiative Ordinance which otherwise would only be subject to amendment by the voters of the City. However, pursuant to Elections Code Section 9217, the City Council shall have and retain the right and authority to amend this Ordinance to further its purposes and intent (including but not limited to amendment for more efficient administration as determined by the City Council) in any manner that does not increase a tax rate, or otherwise constitute a tax increase for which voter approval is required by Article XIII C of the California Constitution.
SECTION 9. Execution. If a majority of the voters of the City of Glendora voting at the General Municipal Election held on November 5, 2024, vote in favor of this Ordinance, then the Mayor shall sign this Ordinance.
SECTION 10. Certification. The City Clerk of the City shall certify that this Ordinance was passed, approved and adopted by the People of the City of Glendora, California, voting on the 5th day of November, 2024, and upon its adoption, the City Clerk is hereby authorized and directed to codify this Ordinance in the Glendora Municipal Code.
PASSED, APPROVED, AND ADOPTED by the People of the City of Glendora at an election held on the 5th day of November, 2024.
BY: MENDELL L. THOMPSON, Mayor
APPROVED AS TO FORM:
Aleshire & Wynder, LLP
DANNY ALESHIRE, City Attorney
CERTIFICATION
I, Kathleen R. Sessman, City Clerk/Communications Director of the City of Glendora, do hereby certify that the foregoing Ordinance was introduced for first reading on the 5th day of August, 2024. Thereafter, said Ordinance was duly approved and adopted at a regular meeting of the City Council on the 10th day of December, 2024, by the following roll call vote:
AYES: MEMBERS: Allawos, Boyer, Davis, Fredendall, and Thompson.
NOES: MEMBERS: None.
ABSENT: MEMBERS: None.
ABSTAIN: MEMBERS: None.
I further certify that said Ordinance was published as required by law in a newspaper of general circulation in the City of Glendora, California on the December 19, 2024.
Dated: December 11, 2024
KATHLEEN R. SESSMAN
City Clerk/Communications Director