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File #: 25-0146   
On agenda: 3/11/2025 Final action: 3/11/2025
Enactment date: Enactment #:
Recommended Action(s)
1. Conduct first hearing to adopt ordinance amending Fresno County Ordinance Code Section 4.16.090 relating to the allocation of sales and use tax revenues, amending it as to the City of Fresno as to its respective tax rate, and amending the dates to which the City of Fresno shall adhere to the stated rate, changing the effective date of the adjusted rate to July 1, 2025, waive the reading of the ordinance in its entirety, and set a second hearing for March 25, 2025; 2. Designate County Counsel to prepare a fair and adequate summary of the proposed ordinance; and 3. Direct the Clerk to the Board to post and publish the required summary in accordance with Government Code Section 25124(b)(1).
Attachments: 1. Agenda Item, 2. Sales Tax and Use Ordinance, 3. Ordinance Redline, 4. Ordinance Summary, 5. Additional Information
DATE: March 11, 2025

TO: Board of Supervisors

SUBMITTED BY: Steven E. White, Director
Department of Public Works and Planning

SUBJECT: Fresno County Ordinance Code Section 4.16.090 - Sales and Use Tax Ordinance

RECOMMENDED ACTION(S):
TITLE
1. Conduct first hearing to adopt ordinance amending Fresno County Ordinance Code Section 4.16.090 relating to the allocation of sales and use tax revenues, amending it as to the City of Fresno as to its respective tax rate, and amending the dates to which the City of Fresno shall adhere to the stated rate, changing the effective date of the adjusted rate to July 1, 2025, waive the reading of the ordinance in its entirety, and set a second hearing for March 25, 2025;

2. Designate County Counsel to prepare a fair and adequate summary of the proposed ordinance; and

3. Direct the Clerk to the Board to post and publish the required summary in accordance with Government Code Section 25124(b)(1).
REPORT
This item comes before your Board pursuant to the Memorandum of Understanding (MOU) between the County and the City of Fresno recently approved by the Board of Supervisors on December 20, 2024. The MOU includes a modification to the methodology for the distribution of sales tax and use revenues which reduced the County's share from 5.35% to 5% of the 1% local sales tax revenue generated in the City. The resulting 5% is the same percentage contained in the MOU's of the other 14 cities in Fresno County.

ALTERNATIVE ACTION(S):

Not approving the proposed sales and use tax rate changes would result in the County not complying with the terms of the County/City MOU.

FISCAL IMPACT:

The proposed adjustment to the sales and use tax rate will result in the County receiving continued revenue from the City of Fresno consistent with the terms of the County/City MOU.

DISCUSSION:

On December 20, 2024, the Board of Supervisors approved a new MOU between the County and City of Fresno to address growth issues in the region and property ...

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