Measure L: Measure L : City of Santa Rosa Sales Tax

In plain language

Measure L would change part of the sales tax in the City of Santa Rosa. In 2020, voters approved a 0.50% city sales tax, called Measure Q, which is set to end on March 31, 2031. A YES vote would replace Measure Q with a 1% tax that lasts until voters end it. This would raise the total sales tax rate in Santa Rosa from 10.00% to 10.50%, which adds 50 cents to a $100 taxable purchase. Most groceries, prescription drugs, and services are not taxed. Because it is a general tax, the city may use the money for any lawful purpose. The City Council's stated priorities include fire protection, 911 response, police, streets, and homeless encampments. Independent auditors would prepare a yearly public report on how the money is used. The full increase depends on a state bill, SB 762, and if the Governor vetoes it, the full increase may not take effect. A NO vote means the measure does not pass.

Fiscal impact

The voter-approved 0.50% city tax (Measure Q) would be replaced by a 1% tax that lasts until ended by voters. It is estimated to raise about $46 million a year, which includes about $23 million a year more than the current half-cent tax.

Impartial analysis

CITY OF SANTA ROSA MEASURE L CITY ATTORNEY'S IMPARTIAL ANALYSIS FILED AUG 1 4 2026 CITY OF SANTA ROSA CITY CLERK'S OFFICE The City Counci 1 of the City of Santa Rosa placed Measure L on the ballot. If passed by the voters, Measure L would authorize a one-half of one percent (0.50%) increase to the transactions and use (sales) tax within the City. The tax would add $0.50 to the price of an item that costs $100, if the purchase is subject to sales tax. The tax would continue unless and until ended by the voters. A transactions and use tax is commonly referred to as a sales tax. It is generally imposed on the sale or use of tangible personal prope11y sold at retail locations within the City, subject to exemptions provided under state law. Exempt purchases include most groceries, prescription drugs, and services. Currently, the cumulative sales tax in Santa Rosa is 10.00% of the purchase price. The City retains approximately 1.75% of the tax revenue; the remainder remains with the County or is distributed to the state or special districts. Part of the City's share is the 0.50% tax approved by voters in 2020 as Measure Q, which is scheduled to expire on March 31, 2031. Measure L would replace Measure Q with a 1.00% tax that continues unless and until ended by the voters. Measure L would increase the total sales tax rate in Santa Rosa by 0.50%, to 10.50%. Because Measure L does not limit the use of tax revenue, it is a "general tax." Therefore, the City may use the funds for any lawful governmental purpose, and the measure only requires approval by a simple majority of voters voting on the measure. The City Council has identified priorities for use of the revenue from the tax: fire protection, 911 emergency response, police response to violent crime, fixing streets and potholes, addressing homeless encampments, and keeping public places safe and clean. Measure L requires the City's independent auditors to prepare annually a publicly available report on the collection, management, and expenditure of revenue from the tax. Additionally, it requires all funds to be used only for Santa Rosa. State law caps the local sales tax that a city may impose. The current cap applicable to Santa Rosa allows for a 0.25% increase. Measure L tracks Senate Bill 762, which permits the 0.50% increase that Measure L would authorize, and which the State Legislature passed and presented to the Governor on August 3, 2026. As of the date of this analysis, the Governor has not acted on SB 762. If SB 762 becomes law and Measure L passes, the new tax rate will comply with state law. If the Governor vetoes SB 762 and Measure L passes, Measure L's full 0.50% increase may not take effect. If Measure L passes, the City would receive the full amount generated by the half-percent increase. Measure Li s estimated to produce $46 million annually, including approximately $23 million in additional annual revenue compared to the existing one-half cent tax. 452560.1

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.