Colma Municipal Code Ch. 7.05 To Chapter 7 (revenue

MUNICIPAL CODE TO ENACT A ONE HALF PERCENT (1/2%) GENERAL TRANSACTIONS AND USE TAX (SALES TAX) TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

WHEREAS, pursuant to California Revenue and Taxation Code section 7285.9 the Town of Colma (“Town”) is authorized to levy a Transactions and Use Tax for general purposes, subject to majority voter approval; and

WHEREAS, the People of the Town desire add Chapter 7.05 to Chapter 7 of the Colma Municipal Code establishing a general Transactions and Use Tax (“TUT”) until ended by voters, on the sale and/or use of all tangible personal property sold at retail in the City, at a rate of one half percent (1/2%).

NOW, THEREFORE, THE PEOPLE OF THE TOWN OF COLMA DO HEREBY

ORDAIN AS FOLLOWS:

Section 1. Title and Text. This Ordinance shall be known as the “Colma General Transactions and Use Tax”, the full text of which is set forth in Attachment “1”, attached hereto and incorporated herein by reference.

Section 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.9, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the City Council on June 26, 2024.

Section 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the Town of Colma voting at the General Municipal Election of November 5, 2024. It shall be deemed adopted when the City Council has certifies the results of that election by resolution and shall take effect ten (10) days thereafter.

Section 4. Operative Date. “Operative Date” for the Transactions and Use Tax means the first day of the first calendar quarter commencing more than 110 days after the date this Ordinance is adopted, as set forth in Section 3 above.

Section 5. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

I hereby certify that the Colma General Transactions and Use Tax Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the Town of Colma on the 5th day of November, 2024.

TOWN OF COLMA

JOHN IRISH GOODWIN, MAYOR

ATTEST:

MICHELLE ESTABILLO, CITY CLERK

APPROVED AS TO FORM:

CHRISTOPHER DIAZ, CITY ATTORNEY

Attachment 1