Measure X was placed on the ballot by the Oceanside City Council and proposes to extend the existing one-half of one percent (0.5%) transactions and use tax (commonly referred to as the ''sales tax") until April 1, 2036. On November 6, 2018, Oceanside voters approved a one-half of one percent sales tax on retail sales within the City of Oceanside ("City"). The existing tax is set forth in Chapter 34, Article II, Sections 34.6. l through 34.6.17 of the Oceanside City Code. The existing tax expires on April 1, 2026. If adopted, Measure X amends Section 34.6.5 to change the expiration date of the existing tax from April 1, 2026 to April I, 2036.
Measure X's sales tax would continue to be levied under state law (Revenue and Taxation Code Section 7285.9). As such, it would be collected as a percentage of gross receipts from non-exempt retail sales and other taxable uses occurring within the City. Measure X proposes to retain the current 8.25% sales tax rate until April 1, 2036. The tax revenues generated from the 0.5% tax would continue to go to the City less a state administrative fee.
The City estimates that Measure X, if adopted, will continue to generate approximately $19 million annually. These revenues are authorized to be used for any lawful municipal purpose.
This includes expenditures for road repairs, infrastructure improvements, beach and habitat restoration, crime prevention, police and fire services, park improvements, and programs to reduce homelessness. Because the revenues raised by Measure X can be used for any general governmental purpose, a majority of voters must approve Measure X for the tax to remain in effect beyond its current expiration date.
Measure X maintains the existing Citizens' Oversight Committee ("COC"). This advisory body will continue to be responsible for making annual recommendations to the City Council on a spending plan for the revenues generated by Measure X. The COC will also continue to review the annual independent audit of the revenues and expenditures of funds generated by Measure X. In addition, all expenditures of Measure X fund monies will continue to be tracked and accounted for by the City's Financial Services Department as a separate line item in the General Fund and in accordance with Generally Accepted Accounting Principles.
Source: Measure X Impartial Analysis