Title
Staff Report, Resolution and Ordinance for City Council Consideration and Possible Action to Seek Voter Authorization to Repeal and Replace Title 2, Chapter 2 of the San Leandro Municipal Code to Amend the Current Business License Tax Ordinance
Staffreport
RECOMMENDATION
It is recommended that the City Council either:
By majority vote, adopt the proposed resolution as written, to place the business license tax modernization measure on the November 3, 2026 election ballot, and designate author(s) for ballot measure argument and rebuttal argument;
or
Direct staff to continue additional fiscal analysis with the goal of bringing forward proposed business license tax modification as part of the November 2028 election (i.e. the next regular election that is eligible for consideration of such a measure, in the absence of a City Council declaration of a fiscal emergency)
Note: Without 4 affirmative votes for any action, staff will cease all further efforts associated with the above.
Background and Analysis
The City Council has discussed numerous strategies to address the City's long-term fiscal challenges along with new methods of funding the City's infrastructure needs. These strategies have included efforts to reduce City expenditures, alternative service-delivery options, and ways of generating new revenue. Along these lines, the City has already executed many long-term cost saving measures, including:
* Adoption of labor contracts that require employees to contribute their maximum share towards employee pension costs;
* Implementing additional pension tiers that provide reduced pension benefits to more recently-hired employees;
* Creation of the "PULL Plan" (Prioritization of Unfunded Liability Liquidation) to proactively set aside funds towards the costs of the City's long-term unfunded liabilities, including legacy pension and other post-employment benefits obligations (OPEB).
* Closing an $11.6 million structural deficit through ongoing bu...
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