Measure I: Measure I – City of Colfax

In plain language

Measure I is a sales tax measure for the City of Colfax. A YES vote creates a 1% sales tax. The money would pay to build, improve, maintain, and repair streets and sidewalks. It would also fund other infrastructure, like drainage and sewers, in public areas. A NO vote means this new tax does not happen. The tax would last until voters end it. All funds would be spent locally. There would be independent audits, public spending reports, and a citizen oversight committee.

Fiscal impact

The tax is 1% on sales. It would raise about $1,864,000 each year. It lasts until voters end it.

Impartial analysis

Prepared by Conor W. Harkins, City Attorney, City of Colfax Summary. This measure would enact a 1 percent local sales tax to fund construction, improvement, maintenance, repair, and replacement of streets, sidewalks, roadways, and other public infrastructure within the public right-of-way. The City may only use the revenue for those purposes. The tax would raise approximately $1.9 million dollars annually. The ordinance would also establish a Citizen Oversight Committee to ensure transparency and accountability. Two-thirds of Colfax voters must approve the tax for it to take effect. Legal Background. The City Council may adopt a local transactions and use tax of up to two percent under part 1.6 of the California Revenue Taxation Code. These taxes function as and are commonly referred to as sales taxes. Revenue from a local sales tax may be used for either general purposes or for specific purposes. A tax imposed for a specific purpose is a “special tax.” Revenue from a special tax may only fund the tax’s specific purpose. To enact a special tax, the City Council must adopt a tax ordinance by a two-thirds (four out of five councilmembers) vote and two-thirds of voters must approve it in an election. City’s Proposal. The Colfax City Council adopted an ordinance that would impose a 1 percent special sales tax to fund construction, repair, and maintenance of streets, sidewalks, and other infrastructure in the public right-of-way, as well as implementation and administration of the tax. An expenditure plan that describes the permissible uses of the tax revenue appears in section 3.06.170 of the ordinance. If approved by two-thirds of voters, tax would be operative on April 1, 2027 and remain in effect until voters rescinded it. Tax Rate. Currently, neither the City nor Placer County impose a local transactions and use tax. This measure would raise the local transactions and use tax rate to 1 percent. Combined with the existing 7.25 percent sales tax imposed by the state, the total local sales tax rate would be 8.25 percent. Accountability Measures. The measure would also create a Citizen Oversight Committee consisting of three residents of the City. The committee would hold a annual meeting, publicly noticed and open to the public in the same manner as a City Council meeting, to receive an independent audit of the expenditure of the tax revenue. The committee will prepare a report to the City Council on whether the expenditures conformed to the expenditure plan. The powers and duties of the Citizen Oversight Committee appear in section 3.06.190 of the ordinance. Need for Tax. The City Manager and City Engineer have advised the City does not receive sufficient revenue to pay for necessary repair and maintenance of City streets and sidewalks. Approval of this measure would fill the gap in revenue, allowing the City to address deferred maintenance and infrastructure improvement projects.

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.