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RESOLUTION NO.
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RESOLUTION OF THE CITY OF SAN BERNARDINO OPPOSING THE
REDISTRIBUTION OF SALES TAX REVENUES ON THE BASIS OF POPULATION.
WHEREAS, statutory authority to levy a sales tax was
authorized to the cities of California in 1948 to provide said
cities with new revenues and to relieve the property owner of
greater tax burden; and
WHEREAS, said authority was revised in 1955 to provide
statewide uniformity in administration of the tax; and
WHEREAS, the present method of allocating sales tax
revenues to cities is based upon a percentage of the gross
receipts of all retail sales within a city; and
WHEREAS, some cities in California have by their own choic ,
restricted their ability to collect sales tax revenue by
concentrating their land development into esthetically desirable
residential uses; and
WHEREAS, other cities in the State have voluntarily
permitted the development of commercial land uses which generate
sales tax revenue, but which create significant additional costs
and problems to the city; and
IVHEREAS, an effort is now being made to persuade the
State Legislature to institute a reform in the distribution of
sales tax revenue through a per capita formula; and
WHEREAS, such a per capita distribution would be grossly
unfair to cities such as San Bernardino which contain major
commercial facilities that serve not just the City's own
citizens but also those of nearby communities as well,
NOW, THEREFORE, BE IT RESOLVED that the Mayor and Common
Council of the City of San Bernardino is opposed to any change
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in the Local Sales and Use Tax Law which would redistribute
sales tax revenues on the basis of population.
BE IT FURTHER RESOLVED, that copies of this resolution be
mailed to appropriate committees of and our representatives in
the State Legislature and to the League of California cities.
I HEREBY CERTIFY that the foregoing resolution was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a ~
on the /7d day of ./' ,
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vote, to wit:
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meeting thereof, held
, 1977, by the following
AYES:
NAYS:
ABSENT:
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The foregoing resolution is hereby approved this 'I;!.!/: d
day of
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Approved as to form:
yor/of the C1ty of San Bernard1no
Pro Tempore
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