Lake County "Healthy Lake Tax" Sales Tax, Measure S (November 2014)

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A Lake County "Healthy Lake Tax" Sales Tax, Measure S ballot question was on the November 4, 2014 election ballot for voters in Lake County, California. It was defeated.

This measure, if approved, would have authorized the county to impose an additional sales tax of 0.5 percent for 10 years, dubbed the "Healthy Lake Tax," in order to fund the eradication of weeds, algae and invasive mussels from Clear Lake, the restoration of wetlands in the county and the improvement of water quality.

Revenue from this tax would have gone into a special fund controlled by the Lake County Watershed Protection District, rather than going into the county's general fund.

Voters narrowly rejected this tax under the name Measure L in June of 2014. Measure L garnered 65.2 percent voter approval in June, less than the 66.67 percent required.

A two-thirds (66.67%) vote was also required for the approval of Measure S.

Election results

Lake County Measure S
Result		Votes	Percentage
d No		6,308	36.4%
Yes		11,037	63.6%

Election results via: Lake County Elections Office

Text of measure

Ballot question

The question on the ballot:

“

Shall Article VI be added to Chapter 18 of the Lake County Code imposing a one-half of one percent (0.50%) transaction and use tax (sales tax) to implement a Healthy Lake Tax for the County of Lake for a maximum period of ten (10) years with all revenues exclusively under Lake County Watershed Protection District control to combat aquatic weeds, algae, invasive mussels and fund wet land restoration and water quality projects with an expenditure plan with citizen oversight for revenues generated?

”

Impartial analysis

The following impartial analysis was prepared for Measure S by the office of the county counsel:

“	If approved by two-thirds of the voters voting thereon, Measure “S” would authorize the County of Lake (the “County”) to levy a transactions and use tax for the purpose of providing funds to be used solely and exclusively for the Lake County Water Quality, Aquatic Invasive Species, and Nuisance Aquatic Weed and Algae Programs. The tax would be applicable through out the entire county, including the incorporated and unincorporated areas. California Revenue and Taxation Code Section 7285.5 permits a County Board of Supervisors to levy, increase, or extend a transactions and use tax (a sales tax) for a specific purpose so long as the ordinance proposing the tax is approved by a two-thirds vote of the Board of Supervisors, and then subsequently approved by a two-thirds vote of the voters. The Lake County Board of Supervisors has unanimously determined to propose to the electorate of the County that a sales tax for those specific purposes described above be imposed and has adopted an ordinance for that purpose. If approved by the voters, proceeds from this tax would be collected by the California State Board of Equalization and deposited in the County Treasury in a special fund entitled the “Water Quality, Aquatic Invasive Species and Aquatic Weed and Algae Prevention and Control Fund” (here in after, the “Fund”) which would be managed and administered by the Lake County Watershed Protection District. The measure would also establish an Expenditure Plan, which governs how the funds raised by the sales tax can be spent. Since this is a special purpose tax, monies can be spent only for the purposes set out in the measure and the Expenditure Plan. The only programs which will be funded by the Expenditure Plan are the Water Quality Programs, the Aquatic Invasive Species Prevention Programs, and the Nuisance Aquatic Weeds and Algae Program. The measure requires that the County Auditor-Controller conduct or cause to be conducted by an independent auditor an annual audit of the fund and to publish those findings on the County’s official website. An Oversight Committee comprised of County residents is required to be established and the Oversight Committee must annually report to the Board of Supervisors whether the revenues expended from the Fund conform to the purposes specified in the measure. The Auditor-Controller shall be authorized under this measure to expend up to one percent of the revenues generated by this tax to cover administrative expenses. All remaining revenues generated by this tax will be used exclusively to fund those programs described in the Expenditure Plan. If two-thirds of the qualified electors voting on this measure vote “yes,” the tax will be imposed at a rate of one-half of one percent (0.50%) on sales and use of tangible personal property for a period of ten (10) years in addition to the existing sales and use tax. If less than two-thirds of the qualified electors vote for approval of this measure, it will fail and the proposed transactions and use tax will not be levied within the County.	”
—Anita L. Grant, Lake County Counsel

Support

Supporters

Save the Lake logo

The official campaign in favor of Measure S was called Save the Lake.

The following individuals signed the official arguments in favor of Measure S:

• Dennis Darling, business owner
• Debi Sally, DVM, veterinarian
• David S. Neft, real estate broker and musician
• Dr. Harry Lyons, biology professor
• Dr. William MacDougall, retired educator

Arguments in favor

The following was submitted as the official arguments in favor of Measure S:

“	Measure S is responsible local legislation that establishes a countywide half-cent sales tax to pay for the protection and restoration of Clear Lake, our community’s greatest asset. The money raised can be used ONLY to pay for specific projects benefitting the lake, according to a detailed expenditure plan incorporated into the ordinance, which has the force of law. Measure S will provide funding for: reducing the severe negative impact that noxious algae blooms and nuisance aquatic weeds have on our quality of life, attraction for visitors, and broader economy; keeping destructive quagga mussels and other invasive species from devastating Clear Lake and other county waterways; paying the county’s share of the crucial Middle Creek Marsh and other wetland restoration projects; funding mandated water quality programs not fully paid for by state and federal agencies. These critical programs provide the means to manage, protect, and invest in our most precious resource – Clear Lake. Without Measure S, we have no plausible source of funding to meet these needs. All Measure S revenues will stay right here in Lake County. They cannot for any reason be diverted to any other purposes. A broadly-based citizens over sight committee will meet quarterly to review proposed projects in advance. An annual independent audit will insure that money is spent as directed in the ordinance. A sunset clause means that the measure will expire in ten years. Passage of Measure S will fund vital lake programs with dedicated local revenues. It will also send a signal that Lake County is open for business, and help our economy grow by attracting visitors and capital investment.	”
—Dennis Darling, Debi Sally, David S. Neft, Dr. Harry Lyons and Dr. William MacDougall

Opposition

Opponents

Philip Murphy, a taxpayer advocate, signed the official arguments in opposition to Measure S.

Arguments against

The following was submitted as the official arguments in opposition to Measure S:

“	Measure S taxes local farmers to protect Clear Lake water owned by their competitors in Yolo county, who pay nothing. Local residents will be taxed millions of dollars to poison weeds around hundreds of private and commercial docks, who’s owners pay nothing extra. California collects $7 million annually for quagga programs, yet Lake County has not applied for our share-much of which was paid by local boat owners. Our county Board of Supervisors appoint a voting majority of the Lake County Vector Control board and could use the millions of extra dollars that agency currently has, because quagga qualify as “vectors” under California Health and Safety code definitions. We could have funding for a quagga program almost immediately, and restructuring LCVCD could provide another nearly $1,000,000 annually. LCVCD money could even fund the Middlecreek restoration project (vector source reduction). The BOS knows most nutrient loading of the lake comes from private property, but won’t consider any land use regulations to remedy this. The BOS claims the lake is our most important asset, but spent $3.3 million general fund dollars on a hotel and $377,000 for a skate park, among other major discretionary expenditures. After seven years the BOS still hasn’t decided how to keep quagga out of the lake, so we don’t know how the vast majority of the $24 million tax will be spent, it could be for automated ramp controls, highway check points or something else, they’ll tell us after the election. The BOS record on lake programs is poor-money spent on useless studies, unneeded boat decontamination machines bought and then sold at a loss, and counterproductive algae reduction efforts. We need a clear, fair, realistic plan before increasing our tax burden, and need to make better use of existing funds first.	”
—Philip Murphy, a taxpayer advocate

Related measures

d Lake County "Healthy Lake Tax" Sales Tax, Measure L (June 2014)

See also

• County tax on the ballot
• Local sales tax on the ballot
• Lake County, California ballot measures
• November 4, 2014 ballot measures in California

External links

Suggest a link

• Lake County Elections Office website
• Save the Lake website, accessed October 1, 2014