NOTICE OF PUBLIC HEARING AND SUMMARY OF PROPOSED
ORDINANCE NO. _______
REGARDING ¼ CENT PUBLIC SAFETY TRANSACTIONS AND USE TAX
NOTICE IS HEREBY GIVEN THAT a public hearing will be held on the ordinance summarized below regarding a proposed ¼ cent countywide public safety transactions and use tax. The hearing will be held before the Board of Supervisors at 10:00 a.m. on July 19, 2016, and following the hearing the Board will consider and may adopt the ordinance. The tax would not go into effect unless approved by voters by 2/3 vote in the November 8, 2016 election. A copy of the entire text of the proposed ordinance may be obtained at the office of the Clerk of the Board of Supervisors, Kings County Government Center, 1400 W. Lacey Boulevard, Hanford, CA 93230.
NOTICE IS ALSO HEREBY GIVEN that, if you require a modification or accommodation to participate in these meetings, including agenda or other materials in an alternative format, please contact the Clerk of the Board of Supervisors at (559) 852- 2362 (California Relay 711) by 3:00 p.m. on the Friday prior to this hearing. The Clerk of the Board will provide assistive listening devices upon request.
AN ORDINANCE OF THE COUNTY OF KINGS IMPOSING A TRANSACTIONS AND USE TAX TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATON
The Board of Supervisors of the County of Kings proposes the following:
SECTION 1. This Ordinance shall be known as the Kings County Public Safety Transactions and Use Tax Ordinance.
SECTION 2. The tax imposed by this Ordinance shall be collected beginning on the “Operative Date,” as defined, and will not be collected if the statewide sales tax imposed pursuant to Proposition 30 is extended beyond January 1, 2017.
SECTION 3. The purposes of the Ordinance are as specified therein.
SECTION 3A. Tax revenues shall be spent according to an expenditure plan agreed upon between the County and its four cities. Voters authorize the issuance of bonds by jurisdictions that choose to use revenues to build or rehabilitate facilities to house police or fire operations.
SECTION 4. The County shall contract with the State Board of Equalization for collection of the tax.
SECTION 5 AND 7. The rate of the tax shall be one-quarter of one percent (0.25%).
SECTION 6, 8, 9, 11, AND 12. Certain provisions of state law are incorporated by reference into this Ordinance, including exemptions and exclusions from the tax thereby imposed, as well as subsequent amendments to state law relating to transactions and use taxes, provided that no such amendment may vary the rate of the tax.
SECTION 10. No seller’s permit is required if a seller’s permit has been issued to a retailer pursuant to Revenue and Taxation Code section 6067.
SECTION 13. Enjoining collection of the tax is forbidden.
SECTION 14. Any part of this Ordinance declared by a court to be invalid shall be severable from the remaining portions thereof.
SECTION 15. The Ordinance shall be effective upon approval. The election on the ordinance will be consolidated with the November 8, 2016 election.
SECTION 16. Use of tax revenues to supplant existing expenditures is not allowed.
pl/2015-42-1107/78840.doc/ord. summary
