87,532 / 58.5% Yes votes ...... 61,972 / 41.5% No votes

See Also: Index of all Measures

Based on current sales tax collections, historical annual growth in sales tax, and the assumption the tax will remain in effect for eight (8) years, the Auditor-Controller estimates the total sales tax collected under this measure will be approximately $280,743,000.

This measure also requires the County Auditor-Controller to establish a trust fund to maintain the revenues from this tax increase entirely for highway improvements. The revenues from this sales tax increase shall not be available to the Board of Supervisors for annual appropriation in the County's budget. In addition, an annual audit of the expenditures from proceeds of the 1/2 of one percent sales tax imposed by this measure shall be conducted and the results of the audit shall be published in local newspapers.

Expenditures:

The revenues generated by this measure are available solely for the highway improvement projects and purposes as follows:

1. Improve Highway 101 to three (3) lanes in each direction from Windsor to the Sonoma/Marin County line including the Petaluma River Bridge and all over crossings;

2. Improve or construct the following Highway 101 interchanges: River Road; Steele Lane; Hearn Avenue; Bellevue Avenue; Todd Road; Wilfred Avenue; Old Redwood Highway; Rainier Avenue or alternative Petaluma location; and E. Washington Street;

3. Improve Highway 116 - Cotati to Sebastopol and;

4. Improve Highway 116 - Sonoma to Petaluma.

At this time it is not possible to estimate the total cost of the highway improvement projects allowed by this measure.

In accordance with the Election Code, the scope of this fiscal impact analysis has been limited to the measure's effect on revenues and expenditures. It does not address larger countywide fiscal issues such as the measure's effect on the overall County economy.

If approved, this measure will add 1/2 cent to the current sales tax to be used on specified highway improvements. Revenue from the tax could not be used for any other purpose. The proposed improvements are: (1) widening Highway 101 to three lanes in each direction from Windsor to the Sonoma/Marin line including the Petaluma River Bridge and all overcrossings; (2) improving or constructing the following Highway 101 interchanges: River Road, Steele Lane, Hearn Avenue, Bellevue Avenue, Todd Road, Wilfred Avenue, Old Redwood Highway, Rainier Avenue or alternative Petaluma location, and E. Washington Street; (3) improving Highway 116, Cotati to Sebastopol; and (4) improving Highway 116, Sonoma to Petaluma.

If the tax is approved, a precise scope of work necessary to accomplish these improvements would need to be established; and an environmental review of each project must be prepared by the appropriate lead governmental agency.

The tax would last no longer than eight (8) years. If all of the improvements are completed before that time, the tax can be reduced or rescinded. The tax will only be imposed if it is approved by 2/3 of the voters voting on the measure.

Contact FOR Measure B:

Paul L. Kelley, Sonoma County Supervisor
Salvatore (Sal) Rosanao, Retired Santa Rosa Police Chief
Spencer Flournoy, Sonoma County Taxpayers Association
Nancy J. Clline, Co-Owner Cline Cellars
Sam Crump, Former Mayor of Sebastopol

Contact AGAINST Measure B:

Marsha Vas Dupre, Santa Rosa City Councilmember
Bill Kortum, Chair, Sonoma County Conservation Action
Peter Ashcroft, Chair, Sierra Club, Sonoma Group
Chris Brown, Field Representative, Greenbelt Alliance
Jake Mackenzie, Member, Sonoma County Transportation Authority

A Yes vote will get traffic moving again, increase the safety of traveling on 101 for us and our loved ones, decrease air pollution, speed up the delivery of goods and services and improve our overall quality of life in Sonoma County. It is easy to figure out why the highway does not work. Sonoma County has not changed its freeways since the 1950's, but its population has more than tripled since then. By fixing the highway and our outdated interchanges, it will also be easier to get from one side of town to the other and get traffic sprawl out of our neighborhoods and back on to the highway where it belongs!

A Yes vote will assure that your tax dollars will be used only for widening Highway 101, fixing the interchanges and improving a very dangerous Highway 116. County government will be prohibited from using the money for anything else! And if widening Highway 101 is paid off in less than 8 years, the half-cent sales tax will terminate even earlier. It will also allow Sonoma County to get matching funds from the State and Federal government that we currently are not receiving.

Measure B is supported by many of our elected leaders, the Sonoma County Taxpayers Association, law enforcement and public safety leaders, Santa Rosa and other Chambers of Commerce, Sonoma County Manufacturers Group and most importantly, over 35,000 voters who signed petitions to place Measure B on the ballot.

Please join us in voting Yes on Measure B to widen Highway 101 and improve our quality of life.

Proponents claim Measure B will improve quality of life in Sonoma County. Wrong! More growth and more sprawl will not improve your quality of life=2E More lanes will be used by developers as an excuse for even more out-of-control growth. If we build it, more sprawl and more cars will come.

Supporters of Measure B want to increase your sales tax. This is an unfair way to pay for highway only construction. You pay sales tax on everything from bandaids to bicycles, no matter how much you drive or whether or not you even own a car. Gas taxes, not sales taxes, are the fair way to fund highway projects.

Measure B will be great for road construction and gravel mining companies=2E But it won't be good for those of us who live, work, drive and pay taxes in Sonoma County.

Join us and vote No on Measure B.

It's unfair because it increases sales tax on most things you buy to pay for freeway improvements which should be paid for from gas taxes. Sonoma County will pay an estimated $70 million in gas taxes this year, almost three times the amount this measure will generate annually. Tell the three Supervisors who put this on the ballot to get our gas tax money back instead of raising our sales tax.

We don't need to pay more taxes to widen the freeway. The gas taxes we've already paid are being used to Widen 101 from Rohnert Park to Coddingtown, beginning this September. Additional projects, including Highway 101 from River Road to Steele Lane and from the north edge of Petaluma to Novato, are already scheduled for funding by gas taxes as revenue becomes available.

This measure is a waste of money because construction delays may never be made up by time savings when the work is completed. Experience in Los Angeles and Santa Clara shows that more pavement increases rather than reduces traffic congestion.

A wider freeway will help developers justify greater growth and sprawl in what is already one of the fastest growing counties in the Bay Area. We face water shortages and inadequate wastewater disposal. Why encourage more growth when we can't properly accommodate our present population?

Who is paying for the campaign for this measure? What we know at this time is that road construction companies and other building industry groups are strongly supporting it. Special interests may well be its only beneficiaries.

Unless you want to encourage growth and sprawl and pay additional taxes for widening 101 with no assurance of reduced congestion, vote No on Measure B.

Measure B opponents claim all our problems would be solved if we had our share of gas taxes. The truth is, during the past two years, Sonoma County actually got back more gas tax revenues than it paid. But 90% of it is earmarked for transit, maintenance and safety improvements. That leaves only 10% for new projects. Under that formula, it will take decades to finance only a portion of what Measure B will fund completely in eight years=2E

The only piece of Highway 101 currently scheduled and funded are carpool lanes in part of Santa Rosa. Other pieces of Highway 101 rely on the idea of a proposed regional gas tax and uncommitted funds. Measure B guarantees a source of funds for Highway 101's traffic nightmare - and quickly.

The notion that improving Highways 101 and 116 will induce sprawl is ludicrous. Sonoma County's population has tripled in the last 30 years, while Highway 101 has remained virtually unchanged.

Not only will your Yes vote guarantee funds for 101 but it guarantees those funds can't be used for anything else. This is our chance to improve the safety and quality of our everyday lives.

Vote Yes for Measure B if you want an honest, straightforward, no-frills, no-nonsense solution to relieving traffic congestion in Sonoma County.

AN ORDINANCE OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SONOMA, STATE OF CALIFORNIA, IMPOSING A TRANSACTIONS AND USE TAX AT A RATE OF ONE-HALF OF ONE PERCENT FOR A PERIOD NOT TO EXCEED EIGHT YEARS, TO BE ADMINISTERED BY THE STATE BOARD OF EQUALIZATION

The People of the County of Sonoma ordain as follows:

SECTION I. TITLE AND CHARACTER OF TAX. This Ordinance shall be known as the Sonoma County Transportation Transactions and Use Tax Ordinance=2E This Ordinance shall be applicable in the incorporated and unincorporated territory of Sonoma County. After submittal to and approval by two-thirds of the Sonoma County electorate pursuant to Articles XIIIA, =A74 and XIIIC, =A72(d) of the California Constitution and other applicable law, the tax imposed by this Ordinance shall be a Special Tax imposed for specific governmental purposes as defined by Article XIIIC, =A7l(d) of the California Constitution and any other applicable laws.

SECTION II. OPERATIVE DATE. "Operative Date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this Ordinance, the date of such adoption being as set forth below.

SECTION III. PURPOSE. Pursuant to Articles XIIIA, =A74 and XIIIC, =A72(d) of the Califomia Constitution and other applicable law, the tax imposed by this Ordinance shall be submitted to and approved by a two-thirds vote of the Sonoma County electorate. Once so approved by a two-thirds vote of the Sonoma County electorate, this tax is a Special Tax imposed for specific governmental purposes as defined by Article XIIIC, =A7l(d) of the California Constitution and any other applicable laws. This Ordinance is adopted to achieve the following, among other purposes, and directs that its provisions be interpreted in order to accomplish those purposes:

A. To impose a retail transactions and use tax in accordance with the provisions of Division 2 of the Revenue and Taxation Code for specific governmental purposes as set forth in subsection E of this section if two-thirds of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose;

B. To incorporate 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;

C. To impose a Special Tax and provide a measure therefor that can be administered and collected by the State Board of Equalization 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 State Board of Equalization in administering and collecting the California State Sales and Use Taxes;

D. To adopt a retail transactions and use tax Ordinance which can be administered in a manner which 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 ordinance; and

E. To improve, expand and construct certain highways, interchanges, bridges and over crossings within Sonoma County as set forth below:

1. Improve Highway 101 to three (3) lanes in each direction from Windsor to the Sonoma/Marin County line including the Petaluma River Bridge and all overcrossings;

2. Improve or construct the following Highway 101 interchanges: River Road; Steele Lane; Hearn Avenue; Bellevue Avenue; Todd Road; Wilfred Avenue; Old Redwood Highway; Rainier Avenue or alternative Petaluma location; and E. Washington Street;

3. Improve Highway 116-Cotati to Sebastopol and;

4. Improve Highway 116-Sonoma to Petaluma.

SECTION IV. CONTRACT WITH STATE. Prior to the operative date, the County of Sonoma or other authority designated under applicable law shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the County of Sonoma or other authority designated under applicable law shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. Provided, however, that the contract shall not be entered into pursuant to Government Code Section 29530 and nothing in the contract will limit, in any way, the availability of the revenue from the tax for appropriations and expenditures for "specific purposes" as that term is used in Article XIIIC, =A71(d) of the California Constitution and as provided in Section XIII of this Ordinance.

SECTION V. TRANSACTIONS TAX RATE. For the privilege of selling tangible personal property at retail, a Special Tax, as defined by Artcle XIIIC, =A7l(d) of the California Constitution and any other applicable laws, is hereby imposed upon all retailers in the incorporated and unincorporated territory of Sonoma County at the rate of one-half of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this Ordinance.

SECTION VI. PLACE OF SALE. For the purposes of this Ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the California State Sales and Use Tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

SECTION VII. USE TAX RATE. An excise tax is hereby imposed on the storage, use or other consumption in the incorporated and unincorporated territory of Sonoma County of tangible personal property purchased from any retailer on and after the operative date of this Ordinance for storage, use or other consumption in said territory at the rate, of one-half of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to California State Sales or Use Tax regardless of the place to which delivery is made. Such an excise tax shall be a Special Tax as defined by Article XIIIC, =A7l(d) of the California Constitution and any other applicable laws.

SECTION VIII. ADOPTION OF PROVISIONS OF STATE LAW. Except as otherwise provided in this Ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this Ordinance as though fully set forth herein.

SECTION IX. LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES. In adopting the provisions of Part I of Division 2 of the Revenue and Taxation Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of Sonoma County shall be substituted therefor. However, the substitution shall not be made:

1. When the word "State" is used as a part of the title of the State Controller, State Treasurer, State Board of Control, State Board of Equalization, State Treasury, or the Constitution of the State of California;

2. When the result of that substitution would require action to be taken by or against Sonoma County or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance;

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part I of Division 2 of the Revenue and Taxation Code; or

b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provision of that code.

4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

B. The words "Sonoma County" shall be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 of the Revenue and Taxation Code and in the definition of that phrase in Section 6203.

SECTION X. PERMIT NOT REOUIRED. If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this Ordinance.

SECTION XI. EXEMPTIONS AND EXCLUSIONS.

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the County in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside Sonoma County which is shipped to a point outside Sonoma County, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a Point outside Sonoma County shall be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of Sonoma County address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

b. With respect to commercial vehicles, by registration to a place of business out-of-Sonoma County and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this Ordinance.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this Ordinance.

5. For the purposes of subsections B.3. and B.4. of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this Ordinance, the storage, use or other consumption in Sonoma County of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance;

2. Other than fuel or petroleum, products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California;

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance;

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance;

5. For the purposes of subsections C.3. and C.4. of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised;

6. Except as provided in subsection C.7. of this section, a retailer engaged in business in Sonoma County shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into Sonoma County or participates within Sonoma County in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in Sonoma County or through any representative, agent, canvasser, solicitor, subsidiary, or person in Sonoma County under the authority of the retailer.

7. "A retailer engaged in business in Sonoma County" shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter I (commencing with Section 4000) of Division 3 of the Vehicle Code; aircraft licensed in compliance with Section 21411 of the Public Utilities Code; or undocumented vessels registered under Chapter 2 of Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel or aircraft at an address in Sonoma County.

D. Any person subject to use tax under this Ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property, the storage, use or other consumption of which is subject to the use tax.

SECTION XII. AMENDMENTS. All amendments subsequent to the effective date of this Ordinance to Part I of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this Ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this Ordinance or the term thereof, nor shall any such amendments operate so as to affect the fact that the tax imposed by this Ordinance is a Special Tax, as defined by Article XIIIC, =A7l(d) of the California Constitution and any other applicable laws.

SECTION XIII. SPECIAL TAX. The tax imposed by this Ordinance is a Special Tax within the meaning of Article XIIIC, =A7l(d) of the California Constitution. The revenue generated by this Special Tax is available solely for the projects and purposes set forth in subsection E. of Section III above. The revenue from this Special Tax shall not be available to the Board of Supervisors for annual appropriations in the County's budget. The County Auditor-Controller shall establish a trust fund to maintain all Special Tax revenues.

SECTION XIV. ANNUAL INDEPENDENT AUDIT. An annual independent audit of expenditures from proceeds of the tax imposed by this Ordinance shall be conducted. Results of the audit shall be published in local newspapers. In addition, copies of these documents will be available to the public at large.

SECTION XV. ENJOINING COLLECTION FORBIDDEN. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or County of Sonoma, or against any officer of the state or County of Sonoma, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

SECTION XVI. TERMINATION OF TAXES. This Ordinance shall remain in effect for not longer than eight (8) years unless extended by the voters pursuant to applicable law. The special transactions and use tax imposed by this Ordinance may be reduced or rescinded by the Board of Supervisors of the County of Sonoma or other designated authority pursuant to applicable law if the improvements and projects set forth in subsection E. of Section III above have been completed prior to the expiration of this Ordinance. Such modification or rescission shall not occur if to do so would violate any law. The Board of Supervisors of the County of Sonoma or Governing Board of any designated authority pursuant to applicable law shall take such action only after conducting a noticed public hearing. Such action shall be subject to California law pertaining to the cancellation of prior contractual obligations and the rules and regulations of the State Board of Equalization.

SECTION XVII. 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.

SECTION XVIII. EFFECTIVE DATE. This Ordinance relates to the levying and collecting of the Sonoma County transactions and use taxes and shall take effect immediately upon its approval by two-thirds of the electorate voting on the ordinance.

SECTION XIX. VOTER APPROVAL. This Ordinance shall be presented to the voters for their approval at the March 7, 2000, statewide primary election.