Measure P: Transactions and Use Tax Measure

In plain language

Measure P would create a new 1% sales and use tax in the City of Adelanto. A use tax is like a sales tax, but it applies to items bought from sellers outside the city that do not collect sales tax. Each purchase would pay only one of these taxes, not both. Non-residents who buy things in the city would also pay it. If approved, the tax would start on April 1, 2027, and last until voters end it. All of the money would go into the city's general fund. It could be used for any proper city purpose, such as streets, storm drains, parks, fire and paramedic services, public safety, and homelessness response. An independent accountant would audit the money each year. A YES vote creates the tax. A NO vote means the tax is not created.

Fiscal impact

The 1% sales and use tax would begin on April 1, 2027. It would raise approximately $3,000,000 a year for the city until voters decide to end it.

Impartial analysis

CITY ATTORNEY’S IMPARTIAL ANALYSIS OF MEASURE __ This ballot measure establishes a local transactions and use tax in the City of Adelanto. The ballot measure amends the Adelanto Municipal Code to add Chapter 3.70 to include the tax. It is estimated that the tax will raise approximately $3,000,000 for the City of Adelanto. All funds raised would go to the City’s General Fund and could be used for any legitimate municipal purpose including, but not limited to, repairing and improving streets and infrastructure such as storm drains, sidewalks and public facilities, maintaining parks and public areas, fire protection, paramedic and emergency response services, public safety and crime prevention efforts, homelessness response activities, and other municipal services identified through the annual City budget process. A transactions tax is generally known as a sales tax. The sales tax is imposed on all retailers within the City of Adelanto at the rate of 1% (one percent) of the gross receipts of the retailer from the sale of all tangible personal property sold within the City. The use tax is similar to a sales tax and it applies when one purchases an item from a retailer outside of the City of Adelanto that does not collect sales tax. The use tax is at the rate of 1% (one percent) of the sales price of the property and includes delivery charges when such charges are subject to state sales or use taxes. Use taxes are charged in order to treat transactions equally and not penalize local retailers that are subject to a sales tax. Any transaction is only charged a sales or use tax and not both taxes. The 1% (one percent) tax is only charged once to any transaction. The tax is not only on transactions involving City residents, but the tax is also charged on transactions by non-residents that occur within the City. The tax is not charged to transactions that are exempt from such taxation under applicable law. If approved, the tax would go into effect April 1, 2027. The proceeds of the tax shall be subject to an annual audit by an independent certified public accountant and the results of the audit shall be reported to the City Council in a document posted on the City’s website and available for public inspection. The measure will be adopted if a majority of voters who vote on the measure vote to approve the measure. The measure was placed on the ballot by the Adelanto City Council. The above statement is an impartial analysis of Measure __. If you desire a copy of the measure, please call the City Clerk’s office at [phone number omitted] and a copy will be mailed at no cost to you. Todd Litfin, City Attorney

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.