August 16, 2024 | Impartial Analysis

MEASURE Z: CITY OF GLENDORA TRANSACTION AND USE TAX MEASURE IMPARTIAL ANALYSIS

On August 5, 2024, the City Council of the City of Glendora (“City”) voted to place Measure Z on the November 5th, 2024 statewide general election ballot. Measure Z would add a new Chapter 3.53 to the City’s Municipal Code, establishing a 0.25% transactions and use tax (commonly known as a “sales tax”) for City general fund purposes. The Measure would only take effect following the date that Los Angeles County Measure H expires (on September 30, 2027), or the date Measure H is repealed (if earlier than September 30, 2027). Measure H was approved by County voters in March 2017 which enacted a 0.25% special transactions and use tax for 10 years to fund Countywide programs and services to address homelessness.

If approved, Measure Z would place a tax of 0.25% upon retailers’ gross receipts from the retail sale of most tangible personal property sold within the City at retail. Further, the Measure also imposes an excise tax upon the storage, use or other consumption of most tangible personal property purchased from any retailer for storage, use, or consumption within the City. The rate permitted is 0.25% of the sales price of the property, where “sales price” includes delivery charges when such charges are subject to state sales or use tax, regardless of the place to which delivery is made.

It is estimated that revenues from this tax will generate approximately $3,000,000 annually. Funds generated would be placed in the City’s general fund, are not restricted, and may be used for any City general fund purposes, including the following:

● Addressing public nuisance issues associated with homelessness

● Public safety

● Street and road improvements

● Keeping public areas safe/clean

● Maintaining parks and City facilities

Food purchased as groceries, prescription medication, medical and dental services, real estate, rent, and personal services will not be taxed under this Measure. The specific retail sales and uses subject to the tax would be determined under the regulations of the California Department of Tax and Fee Administration (“CDTFA”) and the tax would be administered by the CDTFA under contract with the City of Glendora.

While the ordinance permits future amendments by City Council, any increase in the tax must be approved by the voters. A “YES” vote is a vote to approve a 0.25% general transactions and use tax. A “NO” vote is a vote against a 0.25% general transactions and use tax. The Measure would take effect only if it receives a majority “YES” vote at the November 5, 2024, general municipal election and then, only upon the date that Measure H is repealed or expires.

The above statement is an impartial analysis of the Measure. If you desire a copy of the ordinance or measure, please call the Glendora City Clerk’s Office at (626) 914-8210 and a copy will be mailed at no cost to you.

Dated: August 16, 2024

Danny Aleshire, City Attorney

City of Glendora

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