Sec. 12-62. - Implementation of improved and enhanced local fire protection, paramedic…

compliance with state law.

A.

Effective Date; Operative Date. This chapter shall be effective ten (10) days after certification by the board of supervisors of the returns of the election indicating approval by a majority of the voters voting in the election of the measure enacting this chapter. The transactions (sales) and use tax imposed hereunder shall be operative the first day of the first calendar quarter commencing more than one hundred ten (110) days after the adoption of this chapter ("operative date"). The operative date for the transactions (sales) and use tax imposed hereunder shall be on October 1, 2024.

B.

Purpose.

This article is adopted to achieve the following and directs that the provisions hereof be interpreted in order to accomplish those purposes:

a.

To adopt a retail transactions and use tax ordinance within the county in the amount of one-half (½) of a cent per dollar as provided herein for the specific purpose of generating funds to be deposited into the improved and enhanced local fire protection, paramedic services and disaster response transactions and use tax account that may only be used for the purposes specified herein, including, but not limited to, wildfire prevention, preparedness, emergency response and vegetation management; recruitment and retention of local firefighters; updates to essential equipment and facilities; transfer of funds among designated local agencies or entities; implementation costs; and countywide expenditures.

b.

To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with section 7251) of Division 2 of the Revenue and Taxation Code and section 7285.5 of Part 1.7 of Division 2 which authorizes the county to adopt this tax ordinance provided that a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

c.

To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the sales and use tax law of the state of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.

d.

To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

e.

To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this article.

f.

To establish a local funding source for wildfire prevention, preparedness, emergency response and vegetation management, recruitment and retention of local firefighters, updates to essential equipment and facilities, transfer of funds among designated local agencies or entities, implementation costs, and countywide expenditures, provided by the county of Sonoma and the fire agencies throughout the incorporated and unincorporated territory of the county, in accordance with