Clovis Municipal Code Art. 7 Transactions and Use Tax

This article, along with the provisions of uncodified Ordinance No. 24-15, shall be known as the “Transactions and Use Tax Law” of the City.

(§ 1, Ord. 24-14, eff. April 1, 2025)

Notwithstanding anything to the contrary in this article or in this chapter, effective on April 1, 2025, there shall be existing in the City a transactions and use tax at the rate of one percent (1%). This tax is in addition to the City’s existing sales and use tax as set forth in Article 3 of this chapter. The purpose of this transactions and use tax is to fund general governmental services as set forth in Resolution No. 24-84 and Ordinance No. 24-15 (uncodified), and this tax shall be subject to the provisions of Ordinance No. 24-15 (uncodified). The voters approved the imposition of this additional transactions and use tax at an election held for that purpose on November 5, 2024, by a majority of the voters.

(§ 1, Ord. 24-14, eff. April 1, 2025)

An Oversight Committee of five (5) members is hereby created to review the expenditure of revenue generated by the transactions and use tax described in Section 3.3.702. The Oversight Committee shall be advisory to the City Council and shall have no other function. Unless otherwise determined by the City Council, the Committee shall remain in existence for as long as the transactions and use tax described in Section 3.3.702 is collected. All aspects of the Committee, including without limitation the Committee composition, appointment and removal of Committee members, and duties and responsibilities of the Committee, shall be governed by City Council resolution(s) which may be modified from time to time as determined by the City Council.

(§ 1, Ord. 25-06, eff. May 14, 2025)