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CITY OF SAN BERNARDINO - REOUEST FOR COUNCIL ACTION
From: Rachel G. Clark, City Clerk
Subject: Resolution of the Mayor and
Common Council of the City of San
Bernardino, California, reciting the facts of
the Consolidated Special Municipal
Election held on the 5th day of February
2008, declaring the results thereof and
setting forth such other matters as are
allowed by law.
Dept: City Clerk
Date: February 29, 2008
Council Meeting: 3/17/08
Synopsis of Previous Council Action:
Similar action taken after each Municipal Election.
12/3/07 -
Resolution No. 2007-462 was adopted reciting the facts of the Primary
Municipal Election held on the 6th day of November 2007.
Recommended Motion:
That said resolution be adopted.
C2~ h. ~
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Signature
Contact person: Ihrh..1 rIOT],.
Phone: ~yt "1m
Supporting data attached: Ward:
FUNDING REQUIREMENTS: Amount:
Source: (Acct. No.)
(Acct. Description)
Finance:
Council Notes:
Agenda Item No. -9
3/'1/ ()8>
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STAFF REPORT
TO:
FROM:
DATE:
SUBJECT:
Honorable Mayor and Members of the Common Council
Rachel G. Clark, City Clerk
February 29, 2008
Resolution of the Mayor and Common Council of the City of San
Bernardino, California, reciting the facts of the Consolidated Special
Municipal Election held on the 5lh day of February 2008, declaring the
results thereof and setting forth such other matters as are allowed by law.
BACKGROUND INFORMATION:
Elections Code Division 15, Chapter 4 (Official Canvass), requires that a certified
statement of the results of an election must be s~bmitted to the governing body within
28 days of an election. The County Registrar of Voters conducted the City's
Consolidated Special Municipal Election on February 5, 2008. The Registrar of Voters
anticipates issuing the certified statement of results on March 4, 2008.
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San Bernardino City Charter, Section II, and San Bernardino Municipal Code Section
2.56.130B provide that at the next regular or adjourned regular Council meeting
following the completion of the canvass, the Mayor and Common Council shall declare
the results of the election as official. Adoption of this resolution serves to declare the
election results as official.
RECOMMENDED MOTION:
Adopt resolution.
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FORMS
Req for Council AClion-Pg 2-Election Results
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RESOLUTION NO.
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO, CALIFORNIA, RECITING THE FACTS OF THE
CONSOLIDATED SPECIAL MUNICIPAL ELECTION HELD ON THE 5TH DAY
OF FEBRUARY 2008, DECLARING THE RESULTS THEREOF AND SETTING
FORTH SUCH OTHER MATTERS AS ARE PROVIDED BY LAW.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AS FOLLOWS:
WHEREAS, a Consolidated Special Municipal Election was held and conducted
in the City of San Bernardino on the 5th day of February, 2008; and
WHEREAS, notice of said election was duly and regularly given in the time,
form and manner as provided by law; voting precincts were properly established;
election officers were appointed and in all respects said election was held and the
returns made and declared in the time, form, and manner as required by the provisions
of the Charter of the City of San Bernardino and the Elections Code of the State of
California for the holding of public elections in the City of San Bernardino; and
WHEREAS, pursuant to Resolution Nos. 2007-447 and 2007-448, adopted on
November 5, 2007, the Registrar of Voters of the County of San Bernardino canvassed
the returns of said election and has certified the results to this City Council and said
results are received, attached and made a part hereof as Exhibit A;
NOW, THEREFORE, BE IT RESOLVED by the Mayor and Common Council
of the City of San Bernardino as follows:
Section 1:
That there were 120 consolidated precincts established at 47
polling places for the purpose of holding said election.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO, CALIFORNIA, RECITING THE FACTS OF THE
CONSOLIDATED SPECIAL MUNICIPAL ELECTION HELD ON THE 5TH DAY
OF FEBRUARY 2008, DECLARING THE RESULTS THEREOF AND SETTING
FORTH SUCH OTHER MATTERS AS ARE PROVIDED BY LAW.
Section 2:
That said Consolidated Special Municipal Election was held to
allow voters to vote on Measure L, a proposed ordinance entitled, "Service User's Tax
Reduction and Modernization Act.>>
Section 3:
That the total of all votes cast in said election was 30,352
including 11,687 absent voter ballots.
That the number of votes given at each precinct are listed on the attached
Exhibit A.
Section 4:
That the City Clerk shall enter on the records of the City Council
of said City a statement of the results of the Consolidated Special Municipal Election
held on the 5th day of February, 2008.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO, CALIFORNIA, RECITING THE FACTS OF THE
CONSOLIDATED SPECIAL MUNICIPAL ELECTION HELD ON THE 5TH DAY
OF FEBRUARY 2008, DECLARING THE RESULTS THEREOF AND SETTING
FORTH SUCH OTHER MATTERS AS ARE PROVIDED BY LAW.
I HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor and
Common Council of the City of San Bernardino at a
meeting
thereof, held on the
, 2008, by the following vote, to
day of
wit:
COUNCIL MEMBERS
ESTRADA
BAXTER
BRINKER
DERRY
KELLEY
JOHNSON
MC CAMMACK
AYES
NAYS
ABSENT
ABSTAIN
Rachel G. Clark, City Clerk
The foregoing resolution is hereby approved this
day of
,2008.
Patrick J. Morris, Mayor
City of San Bernardino
Approved as to Form:
JAMES F. PENMAN
City Attorney
3
m East Rialto Avenue' San Bernardna, CA 92415-0770. (900) 387-8300
Fax (900) 387-2022
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COUNTY OF SAN BERNARDINO
PUBLIC AND SUPPORT
SERVICES GROUP
REGISTRAR OF VOTERS
KariVerjit
Registrar of Voters
CERTIFICATE OF REGISTRAR OF VOTERS
STATE OF CALIFORNIA
} ss
COUNTY OF SAN BERNARDINO
I, KARl VERJIL, Registrar of Voters of the County of San Bernardino, State of
California, do hereby certify that pursuant to the provisions of Election Code Section
15300 et seq., I did canvass the returns of the votes cast on February 5, 2008, as part of
the Presidential Primary for each measure in the
City of San Bernardino
Measure L
and I further certify that the Statements of Votes Cast, to which this certificate is
attached, shows the total number of ballots cast in each of the respective precincts
therein, and that the totals of the respective columns and totals as shown are full, true
and correct.
WITNESS my hand and Official Seal this 29th day of February 2008.
MARK UFFER
County Administrative Officer
NORMAN A. KANOLD
Assistant Countv Administrator
BRAD MITZELFEL T ..
PAUL BlANE, Chair ...
Board of Supervisors
........ First District DENNIS HANSBERGER ... . ............Third District
. ."Second District GARY C. OVITT, Vice Chair. ......... Fourth District
JOSIE GONZALES Fifth District
2/29/0811:09 AM
February 5,2008
SAN BERNARDINO COUNTY Statement of Vote
SBC_20080205_E
46601470
Exhibit A
NON PARTISAN MEASURE L - S.B. CITY - UTILITY USERS TAX
9840028
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SAN:Br:~~ 1724 0 1 0.00 0
SANlfl,E:R~, 1~VOTEB 0 0 o. 0
SAN BERNARDINO 2;"725 0.00 0 0
SAN BERNARDINO 2.VOTEB 0 0.00 0 0
SAN BERNARDINO 3 726 1118 267 23.88 214 35
SAN BERNARDINO 3-VOTEB 1118 165 14.76 140 22
SAN BERNARDINO 4 727 ... 327 34.46 233 70
SAN BERNARDINO 4 - VOTE.S ... 200 21-07 161 31
SAN BERNARDIf;!O 5 '728; 1010 333 31.12 230 83
SAN BERNARDINO 5-VQTEB 1070 241 22.52 192 46
SAN BERNARDINO 6 729 1239 370 29.86 273 67
SAN BERNARDINO 6-VOTEB 1239 216 17.59 166 36
SAN INO 7 730 1141 .,.25 27ll 66
178 35
SAN BERNARDINO 740 105 7
SAN BERNARDINO 9 732 601 203 33.78 146 35
SAN BERNARDINO 9-VOTEB 601 62 13.64 60 16
SAN BERNARDINO "0733 177 10 5. 1
SAN BERNARDINO 10 - VOTE 177 65 36.72 52 11
SAN BERNARDINO 11 734 664 266 31.13 200 54
SAN BERNARDINO 11 - VOTe 654 125 14.47 102 20
SAN BERNARDINO 12 735 640 254 31.43 206 37
SAN BERNARDINO 12 - VOTe 640 137 16.31 115 15
SAN BERNARDINO 13 736 20 2 10.00 1 1
SAN BERNARDINO 13 - VOTE 20 7 35.00 5 2
SANBERNARDiiilo:14. 737 4 125 26:43 92 17
SAN BERNARDINO 14. VOTE 473 103 21.78 66 11
SAN BERNARDINO 15 736 66 3 3.49 3 0
SAN BERNARDINO 15-VOTE 66 34 39.53 22 11
SAN'~~~I~(Q:.:16"'.7a9 21 1 4~76 1 0
SAN BERNARDiNO' 16 - VOTE 21 4 19~O5 2 2
SAN BERNARDINO 17 740 651 267 33.73 193 69
SAN BERNARDINO 17 - VOTE 651 195 22.91 145 40
SAN BERNARDINO 18 741 7 0 0.00 0 0
SAN BERNARDINO 18 - vorE 7 5 71.43 5 0
SANaERNARDINO 19 742 937 352 37.57 251 84
SAN BERNARDlI';lO 19 - VOTe 937 "6 1,9.00 138 38
SAN.eI;RNARDINO .20.74.3 307 74 24.10 58 9
SAN BERNARDINO 20 - VOTE 307 50 16.29 41 4
SAN BERNARDINO 21 744 466 103 21.06 76 16
SAN BERNARDINO 21 - VOTE 469 65 13.29 52 6
SAN BERNARDINO 22 ,745 661l 309 34.76 246 43
SAN BERNARDINO 22. VOTE 661l 104 11.70 61 19
SAN BERNARDINO 23 746 7 166 23.53 131 41
SAN BERNARDINO 23 - VOTE 799 119 14.89 93 16
SAN BERNARDINO 24 747 1036 249 24.03 194 24
SAN BERNARDINO 24 - VOTE 1036 132 12.74 96 20
SAN BERNARDINO' 25 748 ... 2 33:4 197 57
SJ\N BRRf.l.ARPI~O; 25 - VOTE ... 111 12.86 ., 16
SANBERNARClNO 26 749 " 0 0.00 0 0
SAN BERNARDINO 26 - VOTE " 9 52.94 3 6
SAN BERNARDINO 27 750 335 61 24.18 59 16
SAN BERNARDINO 27. VOTE 335 41 12.24 26 12
SAN BERNARDINO 28 751 1107 229 20.66 179 36
SANI:IE"f\lAR[).I~O 28 - VOTE 1107 127 11.47 100 23
SANBERNARDIN02g 752 958 201 23.43 155 34
SAN BERNARDINO 29 - VOTE 658 112 13.05 96 13
SAN BERNARDINO 30 753 629 220 26.54 156 35
SAN BERNARDINO 30 - VOTE 629 154 18.58 122 27
SAN BERNARDINO 31 764 71 2 2~ 2 0
2/29/0811:09 AM
February 5,2008
SAN BERNARDINO COUNTY Statement of Vote
SBC_20080205_E
467 of 470
NON PARTISAN MEASURE L - 5.8. CITY - UTILITY USERS TAX
9840028
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SA",:~E~DIN~i~~:tY()'TE 71 42.2 1
SAN'B~~I:)J~c:r 3~' ,ri!~ 192 H.46 2
SAN B~~~1:~2,"vofg 15.'1~
SAN BERNARDINO 33 756 27.85 65
SAN BERNARDINO 33. VOTE 13.42 32 7
SAN BERNARDINO 34 757 32.86 254 65
~,BE~~~i34-.VOTE 13;90 103 33
SANBE~~~9,,35' 758 31.17 225 67
$AN BERNARDINO- ,35 - VOTE 10.72 60 2.
SAN BERNARDINO 36 759 992 19.46 134 35
SAN BERNARDINO 36. VOTE 992 8.67 66 12
SAN BERNARDINO 37 760 ... 24.56 122 36
SAN 37-VOTE ... 110 1
SAN 38 761 10 1
SAN BER 38':'VQTE 10 1 2
SAN BERNARDINO 39 762 989 168 ..
SAN BERNARDINO 39-VOTE 989 85 17
SAN BERNARDiNO 40 763 1008 138 37
~~ ,~!f;~,~Oll\lilL4Ch\lOTE 1008 14
5AN:eE~~DINO 41' 7&4 96 34
SANBe~INO 4t-VOTE .. 15
SAN BERNARDINO 42 765 600 21.67 89 34
SAN BERNARDINO 42-VQTE 600 6.50 31 5
SAN BERNARDINO 43 768 609 33.17 150 34
SANBERNAFUlllNO 43 ~ VOTE 609 16.09 81 15
SAN BERNARDINO, 44 767 726 2 34." 176 51
SAN BERNARDINO '44 :':VOTE 726 1 14.33 72 24
SAN BERNARDINO 45 768 610 168 30.82 130 39
SAN BERNARDINO 45-YOTE 610 80 13.11 67 11
SAN BERNARDINO 46 769 594 174 29.29 128 34
SANB~RINH.~-VOTE 594 53 8~92 7
SANBE~~~R:;~~:,T1O $4.4 168 22.27 33
SAN BERNARDINO' 'i4i' +VQ;TE 844 106 12.80
SAN BERNARDINO 48 m 2 0 0.00 0
SAN BERNARDINO 48-YOTE 2 1 50.00 0
SAN BERNARDINO 49 712 1039 283 27.24 61
SAN. BeRNARDINO 49~yoTE 1039 1 18.29 33
SAN.BEFtNARDINO 50 n3 9SO 2 30.00 50
SANaERNAROI"NO 50 - YOTE 950 114 12. 28
SAN BERNARDINO 51 774 938 231 24.63 40
SAN BERNARDINO 51-VOTE 938 138 14.71 21
SAN BERNARDINO 52 775 1068 382 33.90 41
SANeERNARpl~p. '~.:Mq;TE 1068 143 13.39 29
SAN BER.~~I~pi~::7J6 920 261 28.37 48
SANEl!l1~!lIINO .53.- VOTE 920 113 12.028 19
SAN BERNARDINO 54 777 974 179 18.38 127 32
SAN BERNARDINO 54 - YOTE 974 136 13.96 98 26
SAN BERNARDINO 55 778 3 0 0.00 0 0
SAN:SERNARDINO 55 - YOTE 3 0 0
SANBE'Ft~~~:~ n9 10 o. 0
SAN BERNARD1NO ,56-VOTE 10 30. 0
SAN BERNARDINO 57 760 906 271 29.91 187 54
SAN BERNARDINO 57-YOTE 906 143 15.78 102 31
SAN BERNARDINO 58 781 42 1 2.38 0 0
SAN]llERNARDINO 58-YOTE 42 11 26,19 8 3
SANBE~pl~O$9. 782 987 260 26:34 178 ..
SAN.BERNARDINO 59-YOTE 987 158 15.70 115 25
SAN BERNARDINO 60 783 199 8 4.02 2 2
SAN BERNARDINO 60-VOTE 199 79 39.70 58 12
SAN BERNARDINO 61 78. . 0 0.00 0 0
SAN BERNARDINO:61:- VOTe . 3 75.00 0
2/29/08 11 :09 AM
February 5,2008
SAN BERNARDINO COUNTY Statement of Vote
SBC_20080205_E
NON PARTISAN MEASURE L - S.B. CITY - UTILITY USERS TAX
9840028
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SAN BE~~INP:.~ 78~ 2.82 1
~BERNARclIN(:)!: ~TI 'oIOTE a&.1l:, 7
SAN BERNARDINO:, 63;,788 37:. 95
SAN BERNARDINO 53-VOTE 20.80 47
SAN BERNARDINO 64 787 31.92 45
SAN BERNARDINO 64 - VOTE 32.39 27
SAN BE~~;~ 65 788 1. 1
~ BERNI\Rt),IN9:.~-VOT'E 64.34
SAN BERNARDINO 66.789 32.18
SAN BERNARDINO 66. VOTe 18.43 108
SAN BERNARDINO 67 790 879 26.28 166
SAN BERNARDINO 57-VOTE 879 12.51 92
5.Il.Ni~~~INO;6~;79;l 836 36.12 218
~!~~~OINO;&J",Y01"E 831;1 22.01 137
$AN:BERNARDINO '69 ''192 521 33.40 130
SAN BERNARDINO B9-VOTE 521 182 34.93 135
SAN BERNARDINO 70 793 784 214 27.30 147
SAN BERNARDINO 70-VOTE 784 127 16.20 109
~AN~FRNA~N~!'r~:;794 8 235 36.83 166
SAN. BERNAR[)l80:::7'.;.:VQTE 6 179 28.06 134 41
SANBE:~NARlJINO ;72:;;~ 6 330 36.87 249 66
SAN BERNARDINO 72 - VOTE 695 243 27.15 184 46
SAN BERNARDINO 73 796 32 2 6.25 2 0
SAN BERNARDINO 73-VOTE 32 19 59.38 17 1
sAN a9~~,I~O, 14. 7~~ 981 334 34.05 253 62
SANiI~~~ 74-v6~ 981 193 19:67 J48i 38
SANill:~,~NO 75 798 6B2 231 '33.87 144 70
SAN ilERNARDINO 75-YOTE 692 122 17.89 96 16
SAN BERNARDINO 76 799 567 199 33.90 135 46
SAN BERNARDINO 76-VOTE 567 145 24.70 115 26
SAN BERNARql~p 11 600 997 34 34.70 247 72
SA:N ~~RNARDtNO, n-VOTE 997 31.' 244 51
SAN: BERNARDINO 78 ,801 629 40.53 242 71
SAN ilERNARDINO 78-VOTE 629 18.70 128 19
SAN ilERNAROINO 79 802 49 2.04 1 0
SAN ilERNARDINO 79-VOTE 49 61.22 17 11
SANBERNARPI!f9,,~,,8()3 180 8M 0
SAN.~~~OINO.' ~:;;V<:1TE 160 38.89 6
SMU'US9NARDINO 81 ',a0.4, 698 39.97 62
SAN BERNARDINO 81-VOTE 696 18.62 "
SAN BERNARDINO 62 805 305 25.90 20
SAN BERNARDINO 82-VOTE 305 10.49 2
SAN BERNARDINO 63 806 2.90
SAN BERNARDINO 83-VOTE 65:94
SAN BERNAROINO 84801 22.11 38
SAN BERNARDINO 84 - VOTE 662 14.85 30
SAN BERNARDINO 85 806 302 34.11 75 22
SAN BERNARDINO 55-VOTE 302 28.81 69 14
SAN BERNARDINO sa 609 960 28.33 203 55
SANSE:RNARDINO 56-YOTE 960 2~40 164 37
SAN BERNARDINO .7 610 609 34.76 237 66
SAN BERNARDINO 87-YOTE 909 22.33 171 24
SAN BERNARDINO " 611 529 168 31.76 127 26
SAN BERNARDINO 88-VOTE 529 91 11.20 60 7
SAN Bi:R~QINO 89 812 4 50.00 2
SAN BERNAROINO 89-VOTE 4 7UO 2
SAN ilERNAROlNO 90813 650 261 30.1:1 68
SAN BERNARDINO 90-VOTE 650 158 18.35 126 24
SAN BERNARDINO 91 614 1043 351 33.65 250 72
SAN BERNARDINO 91-VOTE 1043 216 20.71 169 44
SAN,BERNARDIN092 815 930 234 25.16 169 4.
468 of 470
2/29/0811:09 AM
February 5,2008
SAN BERNARDINO COUNTY Statement of Vote
SBC_20080205_E
469 of 470
NON PARTISAN MEASURE L - S.B. CITY - UTILITY USERS TAX
9840028
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SAN:IJ~~~:I~ri":OT€ 16:99 132
SANfI~~NClf:~!H~~' 87Ei 30:~ 158
SAN BERNARDlN093 '~VOTE 675 23.85 123
SAN BERNARDINO 94 817 1 0.00 0 0
SAN BERNARDINO 94 - VOTE 1 100.00 1 0
SAN BERNARDINO 95 818 0 0.00 0 0
~N~E:~,"~.-I/OTE 0.00 0
~!1JE:~~:~.'~1~ 0:00
SAN:BE!~INO :96~VOTE 0:00 0
SAN BERNARDINO 97 820 689 28.45 136
SAN BERNARDINO 97 . VOTE 689 128 18.58 107 18
SAN BERNARDINO 98 821 1153 249 21.60 176 49
SANBI;BNARDINO 1153 ;~7 30.
SAN.B~'NO 148 24.38 21
SAN Be~NO 99-VO 82 13;51 21
SAN BERNARDINO 100 823 0 0.00 0
SAN BERNARDINO 100 - VOTE 0 0.00 0 0
SAN BERNARDINO 101 824 0 0.0 0 0
SAN NO 1Q1-VOTe 49.3 28 9
SAN BE 102 825 ilt 0
SAN'BE~I'WID 1()2jtVOTE 27 24:55 14 9
SAN BERNARDINO 103 826 0 0.00 0 0
SAN BERNARDINO 103 - VOTE 0 0.00 0 0
SAN BERNARDINO 104 827 0 0.00 0 0
SAN BERNAR[)I~I:l~_ VOTe o. 0
SAN BER~~P;105.828 o. 0 0
SAN BERNAROINO:105-VOTE 0 o. 0 0
SAN BERNARDINO 106 829 228 33 14.60 29 3
SAN BERNARDINO 106 - VOTE 228 57 25.22 42 12
SAN BERNARDINO 107 830 688 207 30.09 159 35
SAN aE~~I~C) 1~7. VOTE 888 11 16.28 94 14
~N:;~~~cii~R:~~, ~1 0 1 O.
SAN' BI3J;WARDINO"108 ~V()TE 0 o.
SAN BERNARDINO 109 832 396 88 21.72 59 15
SAN BERNARDINO 109. VOTE 396 93 23.48 74 13
SAN BERNARDINO 110 833 2 1 SO.OO 1 0
SAN BERNAJ\DI,N0110. VOT': 1 so.oo 0 1
SANB"t~!i!~ 111 ~ 179 32:02 133 37
SAN6E~rijNO'1f1 -VOTE 101) 17:89 77 14
SAN 6ERNARDINO 112 835 119 26.33 91 20
SAN BERNARDINO 112-VOTE 50 11.06 43 6
SAN BERNARDINO 113 836 3 4.41 2 0
~:BERNARD~q ~~3 -VOTE 29.41 18
~;:~~~~:1~4; ,~7 18. 49
SAN~BERNARO.t~qF~'4 - \/oTE 23.43 85
SAN BERNARDINO 115 836 18.45 51
SAN BERNARDINO 115 - VOTE 401 6.23 19 5
SAN BERNARDINO 116 839 740 30.00 159 47
SAN:BERNf'.R.DINO 116;. VOTE 740 19.05 108 2>
SAN BERNARqlNO 117 840 1003 21.83 153 41
SAN BERNAROINO' 117 - VOTE 1003 57 14
SAN BERNARDINO 118 841 511 172 134 27
SAN BERNARDINO 118. VOTE 511 102 19.96 77 17
SAN BERNARDINO 119 842 456 84 18.42 59 10
SAN BERNAROINO 119 - VOTE 456 44 9:65 34 7
SAN BERNAROI~O 120 843 3 0 0;00 0 0
SAN BeRNARDINO 120 - VOTE 3 1 33:33 1 0
PrecinclTotals 65984 18665 28.29 13634 3612
VOTE BY:MAll Totals 659$4 11687 17.71 9102 1996
2/29/08 11 :09 AM
February 5,2008
9840028
GrartdT6tals
SAN BERNAROINO
STATE BOARD OF EQUALlZATl
STATE BOARD OF EQUALIZATI
26th Congressional
41stCongressionat
43rdC909r;e!lsi9ri1li1
31stSenStOOlil
32ndSenatorial
59th Assembly
62ndAssembly
63r:dAssembly
SI,lPEt~ria!:P~2
SupervisorialDistricl3
Supervisorial DistrictS
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24630
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SAN BERNARDINO COUNTY Statement of Vote
SBC_20080205_E
470 of 470
NON PARTISAN MEASURE L - S.B. CITY - UTILITY USERS TAX
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