Measure L: Transaction and Use Tax for Police and Fire Purposes

November 5, 2024 - General Election 

During the November 2024 election, Livingston residents will be able to vote on Measure L: Transaction and Use Tax for Police and Fire Purposes: a citywide 1% transactions and use tax (commonly known as a "sales tax"). The measure is a “special tax” that could generate $2.3 million per year that will provide funding exclusively for Livingston police and fire purposes. 

Before you vote in the November 5, 2024 election, please learn more about Measure L below.
 

About Measure L

On June 18, 2024, the Livingston City Council adopted a resolution calling for the placement of the Transaction and Use Tax for Police and Fire Purposes: a citywide 1% transactions and use tax (commonly known as a "sales tax") measure on the November 5, 2024 ballot. Measure L is a “special tax,” not a “general tax.” The revenues collected would be exclusively used for Livingston’s police and fire services such as updating police and firefighters’ communication equipment to maintain and improve emergency response times, and equipping and staffing police and fire personnel, aiming to ensure high public safety standards in Livingston.

Why Measure L 

Measure L aims to provide the City with the opportunity to maintain and staff Station 96. The measure could generate $2.3 million per year that would be allocated toward:

- Acquiring, constructing, equipping and providing Police and Fire services and facilities 
- Providing social, psychiatric and other services in lieu of Police or Fire for certain scenarios
- Equipping and hiring Police and Fire personnel
- Considering  other Fire service delivery options 
 

How Sales Tax Works

California law effectively "caps" the City’s sales tax at a maximum rate of 10.25%. The current sales tax rate of 7.75% leaves 2.5% remaining available to the City of Livingston to increase its sales tax revenue from sales generated within the City’s boundaries. If a supermajority of voters (⅔) approve the Transaction and Use Tax for Police and Fire Purposes Measure, the additional 1% sales tax would bring the total sales tax rate in the City to 8.75%. 

If the Transaction and Use Tax for Police and Fire Purposes Measure passes, the 1% sales tax would be determined under the State law and California Department of Tax and Fee Administration (“CDTFA”) regulations. Food purchased as groceries, prescription medication, medical and dental services, real estate, rent, utilities, education, personal services and labor will not be taxed.

How Measure L will Appear on Your Ballot 

Transaction and Use Tax for Police and Fire Purposes

Shall the measure adopting the City of Livingston’s one-percent local sales tax for police and fire purposes, including improving emergency response, maintaining a local fire station, equipping police and fire, and acquiring, constructing, renovating, improving, operating and maintaining police and fire facilities, generating approximately $2,310,300 annually in perpetuity, under local control, subject to citizen oversight, an annual audit, and accountability provisions be adopted?

FAQs

What is a transaction and use (sales) tax?

• A sales tax is an additional amount of money added to the cost of goods and services purchased. If the Transaction and Use Tax for Police and Fire Purposes measure is approved, an additional 1% sales tax will be applied to specific purchases within Livingston determined under the State law and California Department of Tax and Fee Administration (“CDTFA”) regulations.

What is Livingston’s current sales tax rate?

• The maximum allowable sales tax in California is 10.25%. Livingston’s current sales tax rate is 7.75% which allows for a potential increase of up to 2.5%. If the Transaction and Use Tax for Police and Fire Purposes Measure is approved, this will increase the City’s sales tax rate to 8.75%. For example, on a burger that costs $20, an additional $.20 will be taxed and used specifically for police and fire services.

Is the Transaction and Use Tax for Police and Fire Purposes measure a general tax or a special tax?

• The measure is a special tax requiring a ⅔ (over 66.67%) of voter approval to pass.

How could the City use revenue from the Transaction and Use Tax for Police and Fire Purposes Measure?

• If the measure is approved, the revenue will provide funding exclusively for Livingston police and fire purposes such as: 
  • Allowing Livingston to explore other service delivery options, including the potential development of its own fire department
  • Providing safety gear for firefighters
  • Updating police and firefighters’ communication equipment to maintain and improve emergency response times
  • Ensuring the fire station stays within City limits
  • Acquiring, constructing, equipping and providing facilities and services for police and fire 
  • Equipping and staffing police and fire personnel
     

What would happen if the Transaction and Use Tax for Police and Fire Purposes Measure does not pass?

• If the measure does not pass, the City will not be able to provide long-term public safety services to the community. The City would have to use its reserve funding and would no longer have an ongoing revenue stream to support public safety in the future.