2019-041 - Rescinding Resolution 2018-056 and adopting a revised enabling resolution to establish a Sales Tax Oversight CommitteeRESOLUTION 2019-041
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS, CALIFORNIA
RESCINDING RESOLUTION 2018-056 AND ADOPTING A REVISED ENABLING
RESOLUTION TO ESTABLISH A SALES TAX OVERSIGHT COMMITTEE
WHEREAS, on June 19, 2018 the Los Gatos Town Council adopted Ordinance No. 2274
imposing a General Transaction and Use Tax ("Ordinance 2274") for a period of twenty years.
WHEREAS, the purpose of the Ordinance 2274 is to impose a local one -eighth cent (0.125%)
sales tax on retail transactions ("Sales Tax') within the town limits of the Town of Los Gatos;
and
WHEREAS, on November 6, 2018, the citizens of the Town approved imposition of the Sales
Tax by approving ballot Measure G on the November 6, 2018 ballot; and
WHEREAS, Ordinance 2274 and Measure G state that funds raised from the Sales Tax shall
be used to fund essential Town services such as maintaining neighborhood police patrols;
improving traffic flow to reduce congestion; repairing potholes and fixing neighborhood streets;
and maintaining the Town' s long -term financial stability; and
WHEREAS, the Ordinance 2274 and Measure G require Citizens Oversight, mandatory
financial audits, and yearly reports to the community to ensure funds are spent as promised;
and
WHEREAS, in accordance with the provisions of Section 2.60.140 of Ordinance 2274, the
Town Council shall appoint a Committee to advise the Town Council on the expenditures
funded by the Sales Tax revenues in order to ensure that said revenues are spent in accordance
with the Town Council objectives stated in Ordinance 2274 and Measure G; and
WHEREAS, on December 18, 2018, the Town Council adopted Resolution 2018-056 to
establish the Sales Tax Oversight Committee; and
WHEREAS, the Town needs a viable Committee structure to ensure the Sales Tax Oversight
Committee can meet and fulfill its obligations.
NOW, THEREFORE, BE IT RESOLVED, that the Los Gatos Town Council orders as follows:
Section 1. The Town Council hereby rescinds Resolution 2018-056.
Section 2. The Town Council hereby adopts a revised enabling Resolution to establish the Town
of Los Gatos Sales Tax Oversight Committee pursuant to Ordinance 2274 and Measure G.
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Section 3. The Los Gatos Sales Tax Oversight Committee shall consist of a minimum of five (5)
members.
Section 4. The members of the Los Gatos Sales Tax Oversight Committee shall be appointed by
a majority vote of the Town Council.
Section S. Each member of the Los Gatos Sales Tax Oversight Committee shall, on the date of
appointment and throughout the member's term on the Los Gatos Sales Tax Citizens Oversight
Committee, be a resident of the Town of Los Gatos.
Section 6. The term of each member of the Los Gatos Sales Tax Oversight Committee shall be
four (4) years.
Section 7. The terms of office of the resident members of the Los Gatos Sales Tax Oversight
Committee shall be staggered and over lapped in such a manner that the terms of no more
than one-third of the members expire each year.
Section 8. The Town Council shall fill any resident member vacancies of the Los Gatos Sales
Tax Oversight Committee occurring during the term of the Committee. In the event there are
insufficient applicants for the Town Council to fill Committee vacancies, the resident members
of the Town's Finance Committee may fill those vacancies so a Sales Tax Oversight Committee
meeting can be convened.
Section 9. The members of the Los Gatos Sales Tax Oversight Committee shall serve without
compensation, provided that with advance budgetary approval of the Town Council, the actual
and necessary expenses (if any) incurred by the members in the conduct of Town business shall
be reimbursable pursuant to the provisions of the current Administrative Policy.
Section 10. The Los Gatos Sales Tax Oversight Committee shall meet semi-annually and all
meetings shall be noticed and conducted in accordance with the applicable provisions of the
Brown Act and Robert's Rules of Order and Town Policies established for Commissions and
Committees.
Section 21. Minutes of the actions taken during the Los Gatos Sales Tax Oversight Committee's
meetings shall be kept and shall be a public record.
Section 12. The function of the Los Gatos Sales Tax Oversight Committee shall be to serve in an
advisory capacity to the Town Council. Prior to the Town's expenditure of any Sales Tax
revenues, the Los Gatos Sales Tax Oversight Committee shall review the Town's proposed
expenditures and advise the Town Council on whether such expenditures meet the Town
Council's objectives stated in Ordinance 2274 and Measure G. It shall not be within the purview
of the Sales Tax Oversight Committee to direct staff, recommend any particular contract or
project but only to determine whether such expenditures meet the Town Council's objectives
stated in Ordinance 2274 and Measure G. In addition, the final determination of whether such
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Resolution 2019-041 August 6, 2019
expenditures meet the Town Council's objectives and the approval of any such expenditure
shall be made by Town Council. The Los Gatos Sales Tax Oversight Committee shall issue an
annual public report of the expenditures and appropriations of the Sales Tax revenues which
were approved by the Town Council during the applicable fiscal year. The Los Gatos Sales Tax
Oversight Committee shall undertake such other and additional duties as the City Council may
direct.
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los
Gatos, California, held on the 61h day of August, 2019 by the following vote:
COUNCIL MEMBERS:
AYES: Marcia Jensen, Rob Rennie, Marico Sayoc, Barbara Spector, Mayor Steven Leonardis
NAYS: None
ABSENT: None
ABSTAIN: None
MAYOR OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE:
ATTEST:
TOWN CLERK OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: _- j!R l 1 —
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Resolution 2019-041 August 6, 2019