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Article VIII — The Improved and Enhanced Local Fire Protection, Paramedic Services and Disaster Response Transactions and Use Tax Ordinance.

Sec. 12-65. - Maintenance of effort requirement.

Sonoma County Municipal Code · 2026-09 edition · updated 2026-09-27 · Sonoma County

The proceeds from this article shall not be used to supplant an agency's historical general fund(s) contribution originating from ad valorem property taxes, parcel taxes, or any other taxes and/or fees, in support of the operating (non-capital project or limited term expenses) cost for providing its fire related services. The baseline for maintenance of effort purposes will be set as the amount that each agency has for their baseline operating budget (not including limited term funds such as capital projects, grants, grant matches, or other one-time revenues) for fiscal year 2021—2022. If the proportional allocation provided to any agency is materially different than the same proportion allocated in fiscal year 2021—2022, then the jurisdiction, whether county, city of special district, which provides funding shall be deemed to not have upheld maintenance of effort, and will violate this section.

(Measure H, § 3, 3-5-2024)

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