Measure SImperial CountySales tax

Measure S: Measure S : Imperial County Public Safety Sales and Use Tax Initiative

Imperial County · Imperial County · November 3, 2026

The question on your ballot

Measure S Imperial County Public Safety Sales and Use Tax Initiative IMPERIAL COUNTY 911 RESPONSE/PUBLIC SAFETY PROTECTION . To maintain/improve emergency/911 response, fire/paramedic/sheriff services; prepare/respond to earthquakes/disasters; reduce crime; retain/attract qualified firefighters/paramedics/sheriff’s deputies; address homelessness; upgrade aging lifesaving fire equipment, fire stations, emergency facilities; shall Imperial County’s locally- controlled measure establishing a ½ -cent transactions and use (sales) tax, generating approximately $20,000,000 annually, expiring in 20 years, be adopted; requiring audits, spending disclosure, funds cannot be diverted for other purposes?

In plain language

Measure S is a sales tax for Imperial County. It would help pay for emergency and 911 response, fire, paramedic, and sheriff services. It would help the county prepare for earthquakes and disasters, and reduce crime. It would help keep and hire firefighters, paramedics, and deputies. It would address homelessness and upgrade old fire equipment and stations. A YES vote adds a half-cent sales tax. This would raise about $20,000,000 a year for 20 years. It requires audits and public disclosure of spending. The money cannot be used for anything else. A NO vote means the county does not get this new tax money.

Fiscal impact

The tax is a half-cent (0.5%) transactions and use (sales) tax, generating about $20,000,000 annually, expiring after 20 years.

Impartial analysis

IMPERIAL COUNTY PUBLIC SAFETY SALES AND USE TAX INITIATIVE The Imperial County Public Safety Sales and Use Tax Initiative (“Measure”) is an initiative that was placed on the ballot by a petition signed by the requisite number of voters. The Measure proposes the adoption of a sales tax upon all retailers of tangibl e personal property in the incorporated and unincorporated Imperial County at a rate of 0.5 cent and a use tax imposed on storage, use or other consumption of tangible personal property in Imperial County at a rate of 0.5 cent, with limited exemptions and exceptions. The taxes would be administered by the California Department of Tax and Fee Administration. Approval of the Measure would increase the applicable sales and use tax each by 0.5 cent for a period of 20 years. The Measure provides that the revenue generated by the tax shall be deposited into a Public Safety Fund. According to the Measure, funds in the Public Safety Fund may only be used for the construction, improvement, and maintenance of public safety facilities, such as fire stations, law enforcement facilities, and a Coroner ’s Facility, in El Centro, Brawley Salton City, Ocotillo, and Calexico; the purchase of fire safety vehicles, equipment and supplies; and the funding of ongoing operational maintenance and repair costs for County-owned public safety and emergency facilities and fleet services, as well as administrative costs associated with implementing the Measure. The Measure also establishes a 7-member Citizen’s Oversight Committee to meet publicly semi -annually to review all revenues and expenditures of the funds collected from the taxes, review annual audit reports, and make at least one annual report to the Board of Supervisors at a public meeting summarizing the Oversight Committee’s findings. By no later than December 31 of each year, the Board of Supervisors shall cause an independent auditor to conduct an audit of the Public Safety Fund. The Measure provides that the taxes are effective on the first calendar quarter commencing more than 110 days after the adoption of this ordinance and shall cease to be operative 20 years from that date, unless subsequently extended by the voters. A vote “yes” would increase the applicable sales and use tax each by 0.5 cent for 20 years. A “vote” no is a vote not to increase sales and use tax. The above statement is an impartial analysis of Imperial County Public Safety Sales and Use Tax Initiative. If you desire a complete copy of the measure, please call the Election Official’s Office at [phone number omitted] and a copy will be mailed at no cost to you.

Official ballot arguments

Filed for the official voter guide by each side, printed as submitted.

The official arguments will appear here once both sides’ arguments are on file.

What supporters and opponents say — outside sources (not official ballot arguments)

Statements by campaigns, officials and news coverage, quoted with attribution and linked to the original. VoterDecoder did not write them and does not endorse either side.

Supporters say

No public statements in favor were found.

Opponents say

No public statements against were found.

The issue, explainedPublic Safety →Sales Tax →
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Official text from the elections office; outside statements are quoted with attribution. Confirm your official ballot with your county elections office. We never tell you how to vote.