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Full text of Measure

The people of the City of Santa Cruz ordain as follows:

BE IT ORDAINED by the electorate of the City of Santa Cruz that Section 3.19 of the Santa Cruz Municipal Code is hereby added as follows:

Section 1. Chapter 3.18 – TRANSACTIONS AND USE TAX of the City of Santa Cruz Municipal Code is hereby amended to add Section 3.18.055 “ADDITIONAL TRANSACTIONS AND USE TAX” to read as follows:

“3.18.055 ADDITIONAL TRANSACTIONS TAX RATE. 

For the privilege of selling tangible personal property at retail, an additional tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of 0.25% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance.”

Section 2. Chapter 3.18 – TRANSACTIONS AND USE TAX is hereby further amended to add Section 3.18.075 “ADDITIONAL USE TAX RATE” to read as follows:

“3.18.075 ADDITIONAL USE TAX RATE. 

An additional excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of 0.25% of the sales price of the property.  The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.”

Section 3. EFFECTIVE DATE. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately if the tax imposed is approved by a simple majority of voters voting on the question at the June 5, 2018 election, and shall become operative on the first date of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.