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