DATE: June 24, 2026
TO: Honorable Mayor and City Councilmembers
FROM: City Manager's Office
TITLE: CONSIDER PLACEMENT OF TEMPORARY ONE-HALF CENT GENERAL TRANSACTIONS AND USE (SALES) TAX MEASURE ON THE NOVEMBER 3, 2026 MUNICIPAL ELECTION BALLOT
RECOMMENDATION
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Staff recommends that the City Council adopt a resolution submitting a proposed temporary one-half cent general transactions and use (sales) tax increase measure to the voters at the November 3, 2026 General Municipal Election, and introduce an ordinance adding Chapter 34, Article II, Division 3, Section 34.7.1 through 34.7.17 to the Oceanside City Code to establish a temporary one-half cent general transactions and use (sales) tax to be administered by the California Department of Tax and Fee Administration including provisions for citizens' oversight and accountability.
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BACKGROUND AND ANALYSIS
In 2018, Oceanside voters approved Measure X, a ballot initiative that increased Oceanside's sales tax 1/2 cent for a period for seven years, beginning on April 1, 2019. Measure X passed on November 6, 2018, with 55.7% of the vote. Beginning April 1, 2019, the sales tax rate in Oceanside became 8.25%.
In November of 2024, Oceanside voters approved renewing the half-cent tax for a period of 10 years, from April 2026 to April 2036. The renewal passed with 69.34% of Oceanside voter approval. Measure X revenue is used solely to enhance public safety, improve road conditions, bolster the City's infrastructure, provide no-cost youth programming with a mentoring component and support various programs aimed at reducing homelessness. The expenditures are reviewed by a Citizen Oversight Committee; revenues and expenditures are tracked separately and audited annually through a transparent public process.
Despite the additional funding afforded by Measure X, the City faces shortfalls in funding for critical infrastructure projects. In March 2026, the City Council conducted a Capital Improvement Program...
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