Laserfiche WebLink
MAJOR GENERAL FUND REVENUES <br /> <br />SALES AND USE TAXES <br /> <br />Sales and Use Tax is the City’s largest source of General Fund revenue and represents <br />39% of total General Fund revenue. Under the California Sales and Use Tax Law, the <br />sale of tangible property is subject to either sales or use tax unless exempt or otherwise <br />excluded. When sales tax applies, the use tax does not. Sales Tax is imposed on all <br />retailers for the privilege of selling tangible personal property in the state and is measured <br />by the retailer’s gross receipts. The Use Tax is imposed on the purchaser of tangible <br />personal property from any retailer not required to pay sales tax to the state, for storage, <br />use, or other consumption in this state and is measured by the sales price of the property <br />purchased. The proceeds of sales and use taxes imposed within the boundaries of San <br />Leandro are distributed by the State to various agencies, with the City of San Leandro <br />receiving the equivalent of 1% of the amount collected (Bradley- Burns). <br /> <br />Effective April 1, 2015, the voters of San Leandro approved a n additional quarter cent <br />increase to the City’s transaction and use tax (Measure HH) for a total of a half cent <br />increase and agreed to extend Measure Z temporary transaction and use tax, to sunset <br />in 30 years on March 31, 2045. The additional transaction and use tax revenues will be <br />used for street and road repairs, public safety, library services and recreation and human <br />services to continue working towards meeting the ever increasing service demands <br />throughout the City. <br /> <br />Also, effective April 1, 2015, the voters of Alameda County approved an additional half <br />cent increase to transportation sales tax (Measure BB) to fix roads, increase bicycle and <br />pedestrian safety, reduce traffic congestion and improve air quality. Alameda Cou nty <br />Transportation Authority (ACTA) administers this revenue source for a period of 30 years, <br />scheduled to sunset on March 31, 2045. <br /> <br />Effective November 1, 2017, voters approved an additional 12 cent per gallon increase <br />to gasoline excise tax, known as the Road Repair and Accountability Act of 2017 (SB1 <br />Beall). This additional revenue stream is used for local streets and roads and other <br />transportation uses. <br /> <br />The total sales tax rate for the City of San Leandro is currently 9.75% and distributed as <br />follows: <br /> <br />Agency % <br />State of California 5.50% <br />DISTRIBUTION OF State Public Safety Fund (Proposition 172)0.50% <br />SALES TAX City of San Leandro 1.00% <br />COLLECTIONS City of San Leandro Temporary Transaction & Use Tax 0.50% <br />WITHIN Alameda County 0.25% <br />ALAMEDA COUNTY Alameda County Transportation Authority 1.00% <br />Alameda County Essential Health Care Services 0.50% <br />Alameda County BART 0.50% <br />Total Sales Tax in San Leandro 9.75% <br />52 <br />74