DATE: December 18, 2024
TO: Honorable Mayor and City Councilmembers
FROM: City Manager's Office
TITLE: MEASURE X AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
RECOMMENDATION
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Staff recommends that the City Council approve the resolution to execute the Preparatory Agreement and the Administration Agreement with the California Department of Tax and Fee Administration (CDTFA); and approve the resolution authorizing the examination of Transactions (Sales) and Use Tax Records of the CDTFA.
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BACKGROUND AND ANALYSIS
On November 6, 2018, Oceanside voters approved Measure X (34,133 votes in favor and 27,166 votes opposed - or 55.7%). Measure X was initially approved as a 7-year, one-half percent transactions and use tax (sales tax), effective April 1, 2019 to provide funding to maintain and improve general city services including: police patrols, crime, drug, and gang prevention, fire, paramedic and 9-1-1 response, pothole repair, street maintenance, improved infrastructure, maintain safe, clean parks and beaches, and address homelessness.
The provisions of Measure X are contained in Ordinance 18-OR03341-1 which added Chapter 34, Article II, Sections 34.6.1 through 34.6.17 to the Oceanside Municipal Code. The ordinance established a transactions and use tax district which went into effect April 1, 2019.
In November 2024, Oceanside voters approved a 10-year extension of Measure X (55,360 votes in favor and 24,104 votes opposed - or 69.67%).
The provisions of the extension of Measure X are contained in Ordinance 24-OR0391-1, amending Chapter 34, Article II, Sections 34.6.5 and 34.6.16(b) of the Oceanside Municipal Code. The ordinance extends the transactions and use tax for an additional ten years, effective April 1, 2026
As of November 2024, Measure X has generated $89.32 million in revenue and is projected to generate $190 million more over the additional ten-year term.
In order to implement Measure X, the City must provid...
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