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Staff Report with attachments PREPARED BY: Wendy Wood Town Clerk Reviewed by: Town Manager, Assistant Town Manager and Town Attorney 110 E. Main Street Los Gatos, CA 95030 ● (408) 354-6832 www.losgatosca.gov TOWN OF LOS GATOS COUNCIL AGENDA REPORT MEETING DATE: 12/13/2022 ITEM NO: 1 DATE: December 1, 2022 TO: Mayor and Town Council FROM: Laurel Prevetti, Town Manager SUBJECT: Adopt a Resolution Certifying the November 8, 2022, Los Gatos General Municipal Election and Declaring the Election Results for Measure J, an Ordinance to Modify the Business License Tax, and Three Full Term Council Member Seats RECOMMENDATION: Adopt a resolution certifying the November 8, 2022, Los Gatos General Municipal Election and declaring the election results for Measure J, an ordinance to modify the Business License Tax, and three full term Council Member seats. BACKGROUND: A General Election was held in the Town of Los Gatos on Tuesday, November 8, 2022, for the purpose of electing three (3) full term Council Member seats and considering Measure J to modify the Business License Tax. At the direction of the Town Clerk, the Santa Clara County Registrar of Voters canvassed the returns of the November 8, 2022, General Municipal Election pursuant to Town Council Resolution No. 2022-033. The Registrar of Voters (ROV) is required to provide the Certification Results and the Canvass of the Election Returns, pursuant to California Elections Code Section 10262. Pursuant to California Elections Code Section 10263, the Town Council shall adopt a resolution declaring the results of the election. The proposed resolution declares Rob Moore, Mary Badame, and Rob Rennie as elected to the Office of Council Member of the Town of Los Gatos for full terms ending December 2026. PAGE 2 OF 2 SUBJECT: Certify the November 8, 2022, Los Gatos Municipal Election Results DATE: December 1, 2022 BACKGROUND (continued): Additionally, the proposed resolution deems Ordinance No. 2336 “ORDINANCE OF THE TOWN OF LOS GATOS AMENDING CHAPTER 14 OF THE TOWN CODE REGARDING BUSINESS LICENSE TAXES” (Measure J). The Town has received the certification of the November 8, 2022, General Municipal Election from the Santa Clara County Registrar of Voters. The certification information (Exhibit B) includes the election results, the total number of votes for three (3) Council Member seats, the total number of votes for Measure J, and the Statement of Votes Cast. COORDINATION: The preparation of this report was coordinated with the Town Manager and Town Attorney. FISCAL IMPACT: The estimated cost from the ROV for the election of three (3) Council seats, not including the candidate statement fee, is approximately $84,858, and the estimated cost of Measure J is approximately $59,000. The funding for the Council Member seats and Ballot Measure J are included in the adopted Fiscal Year 2022/23 Operating Budget. ENVIRONMENTAL ASSESSMENT: This is not a project defined under CEQA, and no further action is required. Attachments: 1. Draft resolution certifying the November 8, 2022, General Election with Exhibits A and B 1 of 3 Draft Resolution 2022- December 13, 2022 ATTACHMENT 1 DRAFT RESOLUTION 2022- RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DECLARING ELECTION RESULTS OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022 AND SUCH OTHER MATTERS AS ARE PROVIDED BY LAW WHEREAS, a General Municipal Election was held in the Town of Los Gatos on Tuesday, the 8th day of November 2022; and, WHEREAS, notice of the election was given in time, form, and manner as provided by law; that voting precincts were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes cast, received, and canvassed and the returns made and declared in time, form, and manner as required by the provisions of the laws of the State of California, and the Town of Los Gatos; and, WHEREAS, pursuant to Resolution 2022-033, adopted by the Town Council on June 7, 2022, and Resolution 2022-054, adopted by the Town Council on August 11, 2022, the Santa Clara County Registrar of Voters, at the direction of the Town Clerk of the Town of Los Gatos, canvassed the returns of the election and has certified the results in accordance with applicable provisions of the California Elections Code to the Town Council. The results are attached to this resolution as Exhibit B; and, NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Los Gatos as follows: 1. The Statement of Votes Cast and final official summary results attached to the Certification (Exhibit B), show the whole number of votes cast for each candidate in said Town and in each of the respective precincts. 2. The total number of registered voters was 22,189 and the total number of votes cast in person, absentee, and write-in ballots cast in the Town was 14,607 (65.83% voter turnout). 3. The General Municipal Election was held for the purpose of electing three members to the Office of Member of the Los Gatos Town Council, and the submission to the qualified voters one ordinance regarding the Business License Tax (Measure J). 4. The names of the persons voted for at the election for the Office of Member of the 2 of 3 Draft Resolution 2022- December 13, 2022 ATTACHMENT 1 Los Gatos Town Council for the term ending December 2026 and that the number of votes given in said Town for each candidate were as follows: CANDIDATE (Town Council) TOTAL VOTE Mary Badame 6,801 Rob Rennie 6,136 Reza Tavana 1,456 Rob Stump 5,753 Margaret Smith 4,151 Rob Moore 7,294 5. The Town Council pursuant to its right and authority, submitted to the qualified voters the following question and ordinance [Measure J]: “Shall the measure to fund critical Town needs such as public safety by amending business license taxes, unchanged since 1991 while inflation increased 117%, to increase flat taxes by 30%, adjusted annually for inflation, Retailing gross receipts tax by 40%, and to add E-Commerce to the Manufacturing, Wholesaling, and Jobbing gross receipts tax schedule and increase that schedule by 120%, raising about $1,100,000 yearly for general fund purposes until ended by voters, be adopted?” YES NO 6. The number of votes given at each precinct, the number of votes for each qualified candidate, and Measure J are attached as Exhibit B. 7. The Town Council declares and determines that Rob Moore, Mary Badame, and Rob Rennie, received the highest number of votes and were elected to the Office of Member of the Los Gatos Town Council for the term ending December 2026. 8. The Town Council declares and determines that as a result of the election, a majority of the voters voting on Measure J relating to the Business License Tax did vote in favor of it, and that Measure J was carried, and shall be deemed adopted and ratified. 9. That the Mayor and the Town Clerk are hereby authorized and directed to execute Ordinance 2336 and the Town Clerk shall certify to the passage of ORDINANCE NO. 2336 ORDINANCE OF THE PEOPLE OF THE TOWN OF LOS GATOS ADOPTING AMENDING CHAPTER 14 OF THE TOWN CODE REGARDING BUSINESS LICENSE TAXES attached as Exhibit A, by the People of the Town of Los Gatos, enter it into the book 3 of 3 Draft Resolution 2022- December 13, 2022 ATTACHMENT 1 of original Ordinances, and cause such Ordinance to be codified in the Los Gatos Town Code. PASSED AND ADOPTED at the special meeting of the Town Council of the Town of Los Gatos, California, held on the 13th day of December 2022 by the following vote: COUNCIL MEMBERS: AYES: NAYS: ABSENT: ABSTAIN: SIGNED: MAYOR OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA DATE: __________________ ATTEST: TOWN CLERK OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA DATE: __________________ This Page Intentionally Left Blank 1 EXHIBIT A ORDINANCE 2336 ORDINANCE OF THE TOWN OF LOS GATOS AMENDING CHAPTER 14 OF THE TOWN CODE REGARDING BUSINESS LICENSE TAXES The People of the Town of Los Gatos ordain as follows: Section 1. Chapter 14 of the Los Gatos Town Code is hereby amended by adding, deleting, and modifying provisions as set forth in this section below. Additions are indicated by underscoring and deletions are indicated by strike through type. Portions of the Chapter not included in this Ordinance or not shown in underscoring or strike-through type are not changed. Chapter 14 LICENSES AND MISCELLANEOUS BUSINESS REGULATIONS ARTICLE I. IN GENERAL Sec. 14.10.010. Definitions. For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section: Business means professions, trades and occupations and every kind of calling carried on for profit or livelihood, including the business of renting or leasing apartments. E-commerce means commercial transactions conducted electronically on the Internet. Fixed place of business means the premises occupied for the particular purpose of conducting the business thereat, and regularly kept open for that purpose, with a competent person in attendance for the purpose of attending to such business. Included in such term is the premises rented or leased by persons owning apartments located in the Town. Gross receipts means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in such term shall be all receipts, cash, credits and property of any kind or nature, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor, or service costs, interest paid or payable or losses or other expenses whatsoever. Excluded from such term shall be cash discounts allowed and taken on sales, any tax required by law to be included in, or added to, the purchase price and collected from the 2 EXHIBIT A consumer or purchaser, and such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit. Home occupation has the same meanings as it does in the zoning ordinance. Jobbing business means any business conducted solely for the purpose of selling goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by such wholesale merchants. Quarter means a period of three (3) calendar months. The quarters begin on the first day of January, April, July and October of each year. The quarter shall include fractions thereof. Real estate broker means the managing broker and/or partner of any real estate office. Retail business means any business conducted for the purpose of selling, or offering to sell, any goods, wares or merchandise, other than as a part of a wholesale business and jobbing business. Tax and license collector is the Finance Director or designee. Vehicle means any device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks. Wholesale business means any business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retail merchants for resale at retail to the trade by such retail merchants. (Code 1968, § 15-1; Ord. No. 1929, § I, 1-19-93; Ord. No. 2026, §§ V, VI, 2-18-97) Cross reference(s)—Definitions and rules of construction generally, § 1.10.015; zoning ordinance definitions, § 29.10.020. Sec. 14.10.040. Statements required—Upon application for original business license. (a) Upon a person making application for the first business license under this chapter, or for a newly established business, in all cases where the amount of business license tax to be paid is based upon gross receipts or is graduated according to some other sliding scale, such person shall furnish to the Tax and License Collector, for guidance in ascertaining the amount of business license tax to be paid by the applicant, a written statement upon a form provided by the Tax and License Collector, signed and certified under penalty of perjury to be true and correct. (b) If the amount of the business license tax to be paid by the applicant is based upon the amount of gross receipts, the applicant shall estimate the amount of gross receipts for the period to be covered by the business license for the purpose of determining the licensing bracket which will be applicable for the period to be covered by the license to be issued. Such estimate, if accepted by the Tax and License Collector as reasonable, shall be used in determining the amount of business license tax to be paid by the applicant. The tax so determined shall be tentative only and such person shall, by not later than January 31st May fifteenth next following the period for which the license was issued, furnish the Tax and License Collector with a certified or sworn statement upon a form furnished by the Tax 3 EXHIBIT A Collector, containing the data required to show the licensing bracket properly applicable to such person during the period of such business license, and the business license tax for such period shall be finally ascertained and paid in the manner provided in this chapter, after deducting from the payment found to be due the amount paid at the time such first business license was issued. The Tax and License Collector shall not issue to any such person another license for the same or any other business until such person shall have furnished the written statement and paid the business license tax as required in this chapter. (c) If the amount of the business license tax to be paid by the applicant is graduated according to some sliding scale other than gross receipts, the applicant shall furnish to the Tax and License Collector for guidance in ascertaining the amount of business license tax to be paid, a certified or sworn statement upon a form provided by the Tax and License Collector setting forth such information as may be therein required and as may be necessary properly to determine the amount of business license tax to be paid by the applicant and which statement shall show, among other things, the number of vehicles or tonnage thereof or the number of seats, chairs, rooms, tables or other units used or involved in such person's business as of the time of filing such application. Such person shall thereupon pay the required license tax in advance, computed in accordance with the information contained in such statement. (d) Repealed. (Code 1968, § 15-7; Ord. No. 1929, § IV, 1-19-93; Ord. No. 2026, §§ VIII, IX, 2-18-97) Sec. 14.10.095. Term. A business license issued under this chapter shall expire at the end of the term year for which the license or renewal is issued unless the license is renewed for an additional period. (Code 1968, § 15-18; Ord. No. 2026, § XIII, 2-18-97) ARTICLE II. LICENSES DIVISION 2. SCHEDULES Sec. 14.20.110. Gross receipts tax. Every person doing business in the Town, except a person whose business is taxed under the terms of section 14.20.115, shall pay an annual business license tax based on the gross receipts of the business. The tax is levied according to one (1) or both of the following schedules. When the business activities of one (1) person, taxable under the provisions of this section, involve both retail and e-commerce, manufacturing, wholesaling or jobbing transactions, the total gross income is apportioned between the two (2) schedules, according to its source. 4 EXHIBIT A RETAILING 5 EXHIBIT A E-COMMERCE, MANUFACTURING, WHOLESALING AND JOBBING 6 EXHIBIT A (Code 1968, § 15-27; Ord. No. 1857, §§ I, II, 6-3-91) Sec. 14.20.115. License taxes for specified businesses. Every person doing any of the kinds of business specified in this section shall pay the flat business license tax specified in this section. The taxes in this section fees are annual unless otherwise specified. On January 1 of each year the tax rates in this section shall be automatically adjusted by a percentage equal to the percentage increase or decrease in the Consumer Price Index for the preceding CPI Year as published by the U.S. Bureau of Labor Statistics for “All Urban Consumers for All Items for the San Francisco-Oakland-Hayward Area” or any successor to that index designated by the U.S. Bureau of Labor Statistics or the Town Council. As used in this section, “CPI Year” means the year beginning November 1 and ending October 31. The “preceding CPI Year” is the CPI Year that ended October 31 of the year immediately before the automatic tax rate adjustment in this section. Current Proposed Advertising signs Signposting and painting $420.00 $546.00 Amusement Shows, concerts, and the like (per day) $42.00 $54.60 Circuses, menageries and the like: Less than 2,000 seating capacity First day $420.00 $546.00 Each succeeding day $52.50 $68.25 More than 2,000 seating capacity First day $630.00 $819.00 Each succeeding day $105.00 $136.50 Sideshows (per day): Entrance fee not exceeding $0.10 $21.00 Entrance fee exceeding $0.10 $42.00 Circus procession or parade (each) $210.00 $273.00 Carnivals (per day) $42.00 $54.60 Ferris wheels, merry-go-rounds, and the like (per month) $210.00 $273.00 Public dances (per dance) $21.00 $27.30 Apartment rental and mobile home parks (per unit) $7.50 $9.75 The term "apartment" includes all buildings or groups of buildings on the same premises, composed of a total of three (3) or more dwelling units Auctioneers $112.50 $146.25 Billiard and Pool Rooms (per table) $52.50 $68.25 Boardinghouses Boardinghouses licensed by the state or county as boardinghouses for pensioners, and who board pensioners exclusively, are exempt from the business license tax. 7 EXHIBIT A For first 4 boarders $21.00 $27.30 For each person over 4 $4.50 $5.85 Cleaning and dyeing laundry delivery Vehicles (annual, per vehicle) $168.00 $218.40 The tax applies to those who have no fixed place of business in the town. Contractors (annual) $224.00 $291.20 A separate fee for each type of work activity, such as general engineering, building, plumbing, plastering, painting, masonry, termite service, installation or other specialty, in addition to any sales or jobbing license fee. Contractors with businesses not located in Los Gatos but doing a short-term work activity may pay the daily fee when the job including inspection is finished within a day. A contractor must show proof of a valid California Contractor's License or a signed Declaration of Exemption from California Contractor's License law. Contractors (daily) $105.00 $136.50 Day care facilities Day care facilities provide day care for children under eighteen (18) years of age who are unrelated to the licensee. Small family day care home (a facility providing day care for six (6) children or less, including resident children) No fee No fee Large family day care home (a facility providing day care for seven (7) to twelve (12) children, including resident children) No fee No fee Nursery school (a facility providing day care for thirteen (13) or more children) No fee No fee Hospitals, rest homes, and the like: Annual, or $140.00 $182.00 Per bed, if that is larger $10.00 $13.00 Hotels and motels (annual, per guest room) $7.50 $9.75 Business activities other than renting rooms, conducted in connection with a hotel, are taxed separately. House movers Annual license $105.00 $136.50 Additional, per structure moved $84.00 $109.20 Itinerant photographers(annual) $210.00 $273.00 Itinerant vendors (daily) $105.00 $136.50 8 EXHIBIT A The words "itinerant vendor" mean any person, both principal and agent, who engages in a temporary and transient business in the Town selling goods, wares and merchandise with the intention of continuing such business in the Town for a period of not more than ninety (90) days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, building or structure for the exhibition or sale of such goods, wares, or merchandise, or from which room, building or structure the sales shall be made or business solicited by means of samples or delivery from house to house. The person so engaged is not relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer. The provisions of this section do not apply to commercial travelers or selling agents selling their goods to dealers, whether selling for present or future deliveries, by sample or otherwise, nor to hawkers on the street, nor peddlers from vehicles, nor to persons selling fruit, vegetables, butter, eggs, or other fruit or ranch products. Junk collectors (annual, per vehicle) $84.00 $109.20 Junk collector means any person who has no fixed place of business in the Town and who engages in or carries on the business of collecting, buying or selling any old rags, sacks, bottles, cans, papers, metals or other articles of junk. Junk dealers (annual) $420.00 $546.00 Junk dealer means any person who has a fixed place of business in the Town, and who engages in or carries on the business of buying or selling, either at wholesale or retail, any old rags, sacks, bottles, cans, papers, metals or other articles of junk. Peddlers Peddlers of wares other than food, per person, per day $21.00 $27.30 Peddlers of food, except lunch wagon operators: Using a vehicle (per vehicle, annual) $210.00 $273.00 Not using a vehicle, carrying wares by hand $42.00 $54.60 Lunch wagon operators (per vehicle, annual) $210.00 $273.00 Peddlers engaged in the business of selling any personal property at a sale conducted by an organization exempt from the business license tax under the provisions of section 14.10.030 of this chapter shall pay a license tax of $7.50 $9.75 per day. This rule applies only when all fees, commissions or other remuneration of any kind paid by the peddler to the organization conducting, sponsoring or promoting the sale is devoted exclusively to the business license tax-exempt purposes of the organization and the organization has obtained prior approval from the Town Council to conduct the sale, per day $7.50 $9.75 A "peddler" is every person not having a regularly established place of business in the Town who travels from place to place, or has a stand upon any public street, alley or other public place, doorway or any building, $7.50 $9.75 9 EXHIBIT A unenclosed or vacant lot, or parcel of land, who sells, offers for sale, any goods, wares or merchandise in the peddler's possession. Professional and semiprofessional occupations Per professional or semiprofessional person $200.00 $260.00 Support Staff additional per employee $15.00 $19.50 Professional services are occupations in the service sector requiring special training in the arts or sciences. Some professional services require the practitioner to hold professional degrees or licenses and possess specific skills. Other professional services involve providing specialist business support to businesses of all sizes and in all sectors. Professional Services means the business is offering any professional, scientific, or technical service including, but not limited to legal advice and representation; accounting, bookkeeping, and payroll services; architectural, engineering, and specialized design services; computer services; consulting services; research and development services; advertising services; photographic services; translation and interpretation services; veterinary services; and other professional, scientific, and technical services. Professional or semiprofessional business or service occupations include, but are not limited to, the following: Accountant; Advertising counsel; Appraiser; Architect; Artist; Assayer; Attorney at-law; Auditor; Bacteriologist; Broker, stock or bond; Chemist; Chiropodist; Chiropractor; Dental hygienist, Dentist; Designer or decorator; Detective or investigative personnel; Draftsperson; Drugless practitioner; Electrologist; Engineer: civil, mining, electrical, construction; Engineer: structural, consulting, mechanical, hydraulic; Engraver; Feed, grain and fruit broker; Geologist; Illustrator or showcard writer; Landscape architect; Lapidary; Lithographer; Licensed financial planner; Licensed investment counselor; Masseuse or masseur Marriage Therapist; Massage Therapist; Nurse; Oculist, optician or optometrist; Osteopath; Physical therapist; Physician; Property Management; Reals estate brokers; Surgeon; Surveyor; Taxidermist; Veterinarian; X-ray, dental or medical laboratory Support staff include, but are not limited to the following: receptionist, office assistant, real estate agents Service occupations $100.00 $130.00 Service occupations include, but are not limited to the following: appliance, home furnishing or radio and television installation, janitorial and building maintenance, landscape installation and maintenance, secretarial service, security guards, etc. Shooting galleries $105.00 $136.50 Solicitors (per business) $210.00 $273.00 A solicitor is one who engages in the business of going from house to house, place to place or in or along the streets within the Town selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise, advertising or other things of value for future delivery, or for services to be performed in the future. Taxicabs Per business $150.00 $195.00 10 EXHIBIT A Additional per taxi $22.50 $29.25 Theaters and concert halls $105.00 $136.50 Trucking (annual, per vehicle) $140.00 $182.00 Persons other than peddlers who sell or deliver food or any other goods by means of a vehicle, and who have no fixed place of business in the Town. Persons who make no more than two deliveries or sales per quarter are exempt from the foregoing tax. All other motor vehicle delivery business, whether the business operates on a regular route or between fixed termini or not: For one vehicle $45.00 $58.50 For each additional vehicle $22.00 $28.60 (Ord. No. 1755, §§ 1—3, 7-5-88; Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 1929, § X, 1-19-93; Ord. No. 2026, § XV, 2-18-97; Ord. No. 2320 , § III, 9-7-21) Sec. 14.20.120. Credit for businesses in Parking and Business Improvement Area. (a) Any business located and operating within a parking and business improvement area established pursuant to Streets and Highway Code section 36500 and following shall receive a credit on the annual license tax as set forth in this section if: (1) An assessment pursuant to the parking and business improvement area district ordinance has been levied on the business by the Town for the license year; and (2) The business has paid its parking and business improvement area district assessment for the prior year. (b) Each person doing any of the kinds of businesses identified as "Contractor," "Hospitals, rest homes, and the like," "Professional and semiprofessional occupations," "Service occupations," and "Trucking" in section 14.20.115 shall receive a credit equal to fifty (50) percent of the annual business license tax. (c) Every person doing any other kind of business shall receive a credit equal to thirty-three and a third (33⅓) percent of the annual business license tax. (Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 1970, § I, 2-22-94) Sec. 14.20.125. Exemption for contractors to the town. Any business whose income from business in the Town is not more than five hundred dollars ($500.00) during any calendar year and is derived solely from contracts with the Town is exempt from payment of the business license taxes set forth in this article for that calendar year. (Ord. No. 1983, § II, 7-5-94) 11 EXHIBIT A Section 2. Severability. Should any provision of this Ordinance, or its application to any person or circumstance, be determined by a court of competent jurisdiction to be unlawful, unenforceable, or otherwise void, that determination shall have no effect on any other provision of this Ordinance or the application of this Ordinance to any other person or circumstance and, to that end, the provisions hereof are severable. It is hereby declared to be the intention of the electorate that they would have adopted this Ordinance had such unconstitutional, illegal, or invalid provision, sentence, clause section, or part thereof not been included herein. Section 3. California Environmental Quality Act. This Ordinance is exempt from the California Environmental Quality Act, Public Resources Code section 21000 et seq., under, including without limitation, Public Resources Code section 21065, and CEQA Guidelines sections 15378(b)(4) and 15061(b)(3), as it can be seen with certainty that there is no possibility that the activity authorized herein may have a significant effect on the environment. Section 4. Council Implementation. The Town Council of the Town of Los Gatos shall adopt any and all laws it deems necessary to implement this Ordinance. Section 5. Council Amendments. The Town Council of the Town of Los Gatos is authorized to amend Chapter 14 of the Los Gatos Town Code in any manner that does not increase the rate of any tax or otherwise constitutes a tax increase for which voter approval is required by Article XIII C of the California Constitution, including adopting exemptions, waivers, or reductions of the tax. Section 6. Administrative Regulations and Delegation. The Town Manager is authorized to adopt rules and regulations consistent with this measure as needed to implement this measure and Chapter 14 of the Los Gatos Town Code and to develop all related forms and other materials and to take any other steps as needed to implement this measure and Chapter 14 and to make such interpretations of this measure and Chapter 14 as the Town Manager may consider necessary to achieve the purposes of this measure and Chapter 14. The Town Manager may delegate any authority within their discretion pursuant to this measure as they deem reasonably necessary. Section 7. Liberal Construction. This Ordinance shall be liberally construed to effectuate its purposes. I hereby certify that this "Business License Tax" Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the Town of Los Gatos on the 8th day of November 2022. SIGNED: MAYOR OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA DATE: __________________ 12 EXHIBIT A ATTEST: TOWN CLERK OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA DATE: ___________ EXHIBIT B Registered VotersVoters CastTurnout (%)MARY BADAMEREZA TAVANAROB STUMPMARGARET SMITHROB MOOREElectionwide Precinct 22189 862 3.88 %411 124 437 228 314 Electionwide Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 Electionwide Total 22189 14607 65.83 %6801 1456 5753 4151 7294 16th Congressional District Precinct 22189 862 3.88 %411 124 437 228 314 16th Congressional District Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 16th Congressional District Total 22189 14607 65.83 %6801 1456 5753 4151 7294 13th Senatorial District Precinct 22189 862 3.88 %411 124 437 228 314 13th Senatorial District Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 13th Senatorial District Total 22189 14607 65.83 %6801 1456 5753 4151 7294 28th Assembly District Precinct 22189 862 3.88 %411 124 437 228 314 28th Assembly District Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 28th Assembly District Total 22189 14607 65.83 %6801 1456 5753 4151 7294 State Board of Equalization #2 Precinct 22189 862 3.88 %411 124 437 228 314 State Board of Equalization #2 Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 State Board of Equalization #2 Total 22189 14607 65.83 %6801 1456 5753 4151 7294 5th Supervisorial District Precinct 22189 862 3.88 %411 124 437 228 314 5th Supervisorial District Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 5th Supervisorial District Total 22189 14607 65.83 %6801 1456 5753 4151 7294 Town of Los Gatos Precinct 22189 862 3.88 %411 124 437 228 314 Town of Los Gatos Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 Town of Los Gatos Total 22189 14607 65.83 %6801 1456 5753 4151 7294 Total - Precinct 22189 862 3.88 %411 124 437 228 314 Total - Vote by Mail 22189 13745 61.95 %6390 1332 5316 3923 6980 Contest Total 22189 14607 65.83 %6801 1456 5753 4151 7294 Santa Clara Santa Clara 2022 General 1 Town of Los Gatos Council Member ROB RENNIE264 5872 6136 264 5872 6136 264 5872 6136 264 5872 6136 264 5872 6136 264 5872 6136 264 5872 6136 264 5872 6136 Printed: Tuesday, December 6, 2022 5:59 PM Data Refreshed: Tuesday, December 6, 2022 5:58 PM Page 77 of 123 Registered VotersVoters CastMARY BADAMEREZA TAVANAROB STUMPMARGARET SMITHROB MOORE0002720 Precinct 1077 53 25 7 21 16 23 0002720 Vote by Mail 1077 654 274 87 207 180 420 0002720 Total 1077 707 299 94 228 196 443 0002721 Precinct 1371 43 21 2 26 15 17 0002721 Vote by Mail 1371 855 379 83 328 209 524 0002721 Total 1371 898 400 85 354 224 541 0002723 Precinct 2237 70 48 8 43 15 21 0002723 Vote by Mail 2237 1533 792 151 664 432 692 0002723 Total 2237 1603 840 159 707 447 713 0002724 Precinct 2110 88 37 13 50 19 40 0002724 Vote by Mail 2110 1268 597 104 493 351 694 0002724 Total 2110 1356 634 117 543 370 734 0002725 Precinct 2152 76 36 10 35 19 27 0002725 Vote by Mail 2152 1204 544 122 445 344 582 0002725 Total 2152 1280 580 132 480 363 609 0002726 Precinct 231 12 5 6 3 5 4 0002726 Vote by Mail 231 97 26 12 26 25 40 0002726 Total 231 109 31 18 29 30 44 0002727 Precinct 1211 27 15 5 16 5 11 0002727 Vote by Mail 1211 816 417 68 390 259 358 0002727 Total 1211 843 432 73 406 264 369 0002729 Precinct 1923 78 40 13 48 16 22 0002729 Vote by Mail 1923 1288 617 96 574 385 586 0002729 Total 1923 1366 657 109 622 401 608 0002733 Precinct 1389 62 27 17 29 18 27 0002733 Vote by Mail 1389 859 425 110 327 202 432 0002733 Total 1389 921 452 127 356 220 459 0002734 Precinct 1788 69 32 9 35 21 19 0002734 Vote by Mail 1788 1130 498 80 463 420 584 0002734 Total 1788 1199 530 89 498 441 603 0002740 Precinct 2421 87 40 6 43 26 34 0002740 Vote by Mail 2421 1566 746 162 550 346 803 0002740 Total 2421 1653 786 168 593 372 837 0002742 Precinct 1120 49 20 9 18 13 19 0002742 Vote by Mail 1120 555 217 83 139 177 269 0002742 Total 1120 604 237 92 157 190 288 0002751 Precinct 19 0 0002751 Vote by Mail 19 7 2 2 3 2 0002751 Total 19 7 2 2 3 2 0002767 Precinct 3140 148 65 19 70 40 50 0002767 Vote by Mail 3140 1913 858 172 708 590 994 0002767 Total 3140 2061 923 191 778 630 1044 Total - Precinct 22189 862 411 124 437 228 314 65.64 %828 3.88 %264 36.84 %3 4.71 %43 60.92 %785 53.93 %251 0.00 % 36.84 %3 68.28 %798 4.38 %16 49.55 %235 67.06 %480 3.59 %32 64.68 %766 66.31 %427 3.86 %20 63.20 %460 71.03 %538 4.46 %24 61.84 %403 69.61 %364 4.06 %18 66.98 %520 47.19 %43 2.23 %8 67.38 %356 59.48 %489 5.19 %6 41.99 %37 64.27 %524 3.53 %21 55.95 %468 71.66 %647 4.17 %23 60.09 %501 65.50 %417 3.13 %23 68.53 %624 65.65 %327 3.14 %14 62.36 %403Turnout (%)ROB RENNIE4.92 %16 60.72 %311 Santa Clara Santa Clara 2022 General 1 Town of Los Gatos Council Member Printed: Wednesday, December 7, 2022 1:14 PM Data Refreshed: Wednesday, December 7, 2022 1:14 PM Page 77 of 123 Santa Clara Santa Clara 2022 General Total - Vote by Mail 22189 13745 6390 1332 5316 3923 6980 Contest Total 22189 14607 6801 1456 5753 4151 7294 61.95 %5872 65.83 %6136 Printed: Wednesday, December 7, 2022 1:14 PM Data Refreshed: Wednesday, December 7, 2022 1:14 PM Page 77 of 123 Registered VotersVoters CastTurnout (%)YesElectionwide Precinct 22189 865 3.90 %275 Electionwide Vote by Mail 22189 13769 62.05 %6759 Electionwide Total 22189 14634 65.95 %7034 16th Congressional District Precinct 22189 865 3.90 %275 16th Congressional District Vote by Mail 22189 13769 62.05 %6759 16th Congressional District Total 22189 14634 65.95 %7034 13th Senatorial District Precinct 22189 865 3.90 %275 13th Senatorial District Vote by Mail 22189 13769 62.05 %6759 13th Senatorial District Total 22189 14634 65.95 %7034 28th Assembly District Precinct 22189 865 3.90 %275 28th Assembly District Vote by Mail 22189 13769 62.05 %6759 28th Assembly District Total 22189 14634 65.95 %7034 State Board of Equalization #2 Precinct 22189 865 3.90 %275 State Board of Equalization #2 Vote by Mail 22189 13769 62.05 %6759 State Board of Equalization #2 Total 22189 14634 65.95 %7034 5th Supervisorial District Precinct 22189 865 3.90 %275 5th Supervisorial District Vote by Mail 22189 13769 62.05 %6759 5th Supervisorial District Total 22189 14634 65.95 %7034 Town of Los Gatos Precinct 22189 865 3.90 %275 Town of Los Gatos Vote by Mail 22189 13769 62.05 %6759 Town of Los Gatos Total 22189 14634 65.95 %7034 Total - Precinct 22189 865 3.90 %275 Total - Vote by Mail 22189 13769 62.05 %6759 Contest Total 22189 14634 65.95 %7034 Santa Clara Santa Clara 2022 General 1 Measure J - Town of Los Gatos, Business License Taxes No507 5663 6170 507 5663 6170 507 5663 6170 507 5663 6170 507 5663 6170 507 5663 6170 507 5663 6170 507 5663 6170 Printed: Tuesday, December 6, 2022 5:59 PM Data Refreshed: Tuesday, December 6, 2022 5:58 PM Page 114 of 123 Registered VotersVoters CastYes0002720 Precinct 1077 53 19 0002720 Vote by Mail 1077 653 324 0002720 Total 1077 706 343 0002721 Precinct 1371 43 10 0002721 Vote by Mail 1371 856 403 0002721 Total 1371 899 413 0002723 Precinct 2237 70 24 0002723 Vote by Mail 2237 1536 774 0002723 Total 2237 1606 798 0002724 Precinct 2110 88 34 0002724 Vote by Mail 2110 1270 617 0002724 Total 2110 1358 651 0002725 Precinct 2152 76 23 0002725 Vote by Mail 2152 1208 586 0002725 Total 2152 1284 609 0002726 Precinct 231 12 3 0002726 Vote by Mail 231 98 43 0002726 Total 231 110 46 0002727 Precinct 1211 29 7 0002727 Vote by Mail 1211 819 421 0002727 Total 1211 848 428 0002729 Precinct 1923 78 25 0002729 Vote by Mail 1923 1294 644 0002729 Total 1923 1372 669 0002733 Precinct 1389 62 22 0002733 Vote by Mail 1389 861 398 0002733 Total 1389 923 420 0002734 Precinct 1788 69 22 0002734 Vote by Mail 1788 1128 576 0002734 Total 1788 1197 598 0002740 Precinct 2421 87 28 0002740 Vote by Mail 2421 1570 745 0002740 Total 2421 1657 773 0002742 Precinct 1120 49 16 0002742 Vote by Mail 1120 554 255 0002742 Total 1120 603 271 0002751 Precinct 19 0 0002751 Vote by Mail 19 7 2 0002751 Total 19 7 2 0002767 Precinct 3140 149 42 0002767 Vote by Mail 3140 1915 971 0002767 Total 3140 2064 1013 Total - Precinct 22189 865 275 65.73 %840 3.90 %507 36.84 %5 4.75 %89 60.99 %751 53.84 %261 0.00 % 36.84 %5 68.44 %719 4.38 %29 49.46 %232 66.95 %477 3.59 %51 64.85 %668 66.45 %416 3.86 %39 63.09 %438 71.35 %567 4.46 %34 61.99 %382 70.02 %352 4.06 %43 67.29 %524 47.62 %52 2.39 %21 67.63 %331 59.67 %535 5.19 %7 42.42 %45 64.36 %558 3.53 %45 56.13 %490 71.79 %662 4.17 %50 60.19 %508 65.57 %420 3.13 %42 68.66 %620 65.55 %306 3.14 %30 62.44 %390Turnout (%)No4.92 %27 60.63 %279 Santa Clara Santa Clara 2022 General 1 Measure J - Town of Los Gatos, Business License Taxes Printed: Wednesday, December 7, 2022 1:14 PM Data Refreshed: Wednesday, December 7, 2022 1:14 PM Page 114 of 123 Santa Clara Santa Clara 2022 General Total - Vote by Mail 22189 13769 6759 Contest Total 22189 14634 7034 62.05 %5663 65.95 %6170 Printed: Wednesday, December 7, 2022 1:14 PM Data Refreshed: Wednesday, December 7, 2022 1:14 PM Page 114 of 123