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City Attorney's Impartial Analysis of Measure S CITY OF SAN BERNARDINO CITY ATTORNEY’S IMPARTIAL ANALYSIS OF MEASURE"S" 1%TRANSACTIONS AND USE (SALES) TAX On July 15,2020, the City Council voted to place Measure "S" on the November3, 2020 general municipal election ballot. By placing Measure "S" on the ballot, the City complies with Article XIIIC of the California Constitution (Proposition 218), which requires a majority of the voters to approve an ordinance which establishes a general tax. Currently, the City has a one-quarter percent (1/4%) retail transactions and use (sales) tax, that generates approximately $9 million annually. The current tax expireson March 31, 2022.If this Measure is approved by a majority of San Bernardinovoters, this Measure would authorize an increase of the retailtransactions and use (sales) taxfrom one-quarter percent (1/4%) to onepercent (1%)within the City of San Bernardino.A1% rate equates to $1 per $100 purchased. Staff estimatesthat Measure "S"could generate approximately $40,000,000in annual localfunding for general City services. These services includepublic safety; street, park, and library maintenance; and,youth, senior, and homeless services programs.This tax would be a “general tax,” meaning that revenues raised from the tax would go into the City’s general fund to pay for any lawful City program, improvement, or service. California Revenue and Taxation Code section 7285.9 authorizes the City to levy a general transactions and use/sales tax at a rate of one percent (1%)so long as thetax is approved by a majority of the voters voting in an election on that issue. If approved, the tax would remain in effect until repealedby San Bernardinovoters voting at a subsequent election. The tax would be paid in addition to current sales taxes and would be collectedat the same time and in the same manner as existing sales taxes. All revenues raised by the tax would remain in the City and would not be shared with the State, County,or any other agency. A "yes" vote on Measure "S"willauthorize the 1% transactions and use (sales)tax. A "no" vote on Measure "S"will notauthorize the 1% transactions and use (sales) tax. The above statement is an impartial analysis of Measure "S". If you desire a copy of the Measure, please callthe City’selections official at (909) 384-5002and a copy will be mailed at no cost to you. /s/SONIA CARVALHO City Attorney