Measure E: Transactions and Use Tax Measure

In plain language

Measure E would add a 1-cent sales tax in the City of Highland. That means 1 cent more on every dollar of taxable sales. The total sales tax rate in the city would go from 7.75% to 8.75%. Some items, such as prescription drugs and groceries, are not taxed. The tax would last until voters end it. This is a general tax. The money goes into the city's general fund and can pay for any lawful city service. The ballot question says the money would pay for police, fire, and emergency services. It also lists fixing roads, bridges, drainage, the 5th Street Corridor Interchange, and other projects. A YES vote adopts the new tax. A NO vote means the tax is not adopted.

Fiscal impact

Adds a 1-cent sales tax (total rate from 7.75% to 8.75%), expected to raise about $6.35 million a year, until voters end it.

Impartial analysis

CITY ATTORNEY’S IMPARTIAL ANALYSIS This Impartial Analysis of Measure __ has been prepared by the City Attorney pursuant to Section 9280 of the California Elections Code. On June 9, 2026, the Highland City Council unanimously voted to place Measure __ on the November ballot. If approved by the voters, Measure __ would authorize a one percent (1%) retail transactions and use tax (“Sales Tax Ordinance”) within the City of Highland. This would increase the City’s existing sales tax rate by 1%, or 1 cent, on every dollar of taxable sales of goods in the City, and on the taxable storage, use or consumption of goods purchased in the City. The Sales Tax Ordinance would remain effective until ended by the voters. This sales tax would be a “general tax,” meaning that revenues raised from the tax would go into the City’s general fund to pay for any lawful City program, improvement, or service. C ity staff have estimated that the Sales Tax Ordinan ce will raise approximately $6.35 million in local revenue. The City Council’s adopted ballot question states the revenue from Measure _ would be used to fund police, fire, and emergency services, and repai r critical infrastructure such as roads, bridges, and interchanges, including the 5th Street Corridor Interchange, among other public improvements. Similar to other sales tax revenue, the State of California will collect revenue generated by the Measure under a contract with the City, and will pay the revenue over to the City. The City’s budget process and annual independent audit, as well as the City’s Annual Comprehensive Financial Report and other publicly available documents, will provide accountability over revenue and expenditures from the Sales Tax Ordinance . The total sales tax rate paid in the City of Highland, which includes the sales tax collected for the State of California, San Bernardino County, and other public agencies, is currently 7.75%. If voters approve the Measure , the total sales tax rate paid in the City would be 8.75%. Sales tax is not collected on certain exempt items such as prescription medications or groceries. Article XIIIC of the California Constitution, commonly known as Proposition 218, requires that a majority of the voters voting on a general tax measure adopt the Sales Tax Ordinance for it to take effect. A “yes” vote on Measure __ is to adopt the Sales Tax Ordinance. A “no” vote on Measure __ is to not adopt the Sales Tax Ordinance. Maricela Marroquin Highland City Attorney The above statement is an impartial analysis of Measure __. If you desire a complete copy of the Sales Tax Ordinance, please call the City Clerk at [phone number omitted] and a copy will be sent to you at no cost.

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.