California has a state-mandated minimum sales tax of 7.25 percent. State law allows municipalities in California to increase sales tax up to an additional 3 percent for specific local purposes with at least two-thirds (66.67 percent) voter approval or for general local purposes with a simple majority (50 percent plus 1) voter approval. In West Sacramento, the sales tax rate is 8.25 percent, which includes the state-mandated 7.25 percent, plus four separate ¼ cent voter-approved sales tax measures that fund important local projects.
Funds from these sales tax measures are used alongside local property tax revenues and other funds to pay for infrastructure, public safety, flood protection, and other important local projects. The City Council receives annual reports on the use of these funds to assure they are being expended in a way that is consistent with voter expectations and maximizes benefit to West Sacramento residents.
||Type||Effective||Expiration||FY 19/20 EStimated revenue||Purpose||Advisory Measure|
|Measure K||1/4%||General Sales Tax||4/1/2003||N/A||3,727,000||Operating||Resolution 02-58|
|1/4%||General Sales Tax||4/1/2003||3/31/2013||Capital||Measure J -- Expired|
|Measure G||Tax Increment (Former RDA Reap Property Tax Trust Fund [RPPTTF])||Property Tax||7/1/2012||N/A||5,300,000||Infrastructure Financing||Community Investment Action Plan|
|Measure V||1/4%||General Sales Tax||4/1/2003||3/31/2033||3,727,000||Streetcar/Flood Protection||Resolution 08-46|
|EIFD||Property Tax Increment||Property Tax Increment||7/1/2017||N/A||975,000||Infrastructure Financing||EIFD Financing Plan|
|Measure E||1/4%||General Sales Tax||4/1/2017||N/A||3,727,000||Leverage Funding||Measure E Policy|
|Measure N||1/4%||General Sales Tax||4/1/2019||N/A||3,727,000||Public Safety/ Other General||Resolution 18-44 Measure N Policy|