Tax Measures

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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.

Transaction & Use (Sales) Tax Measure Annual Reports

Measure K

FY 2022/23 Measure K Annual Report

FY 2020/21 Measure K Annual Report

Measure V

FY 2022/23 Measure V Annual Report

FY 2020/21 Measure V Annual Report

Measure E

FY 2022/23 Measure E Annual Report

FY 2020/21 Measure E Annual Report

Measure N

FY 2022/23 Measure N Annual Report

FY 2020/21 Measure N Annual Report

City of West Sacramento Tax Measure Matrix

 

Tax Measure Percentage
Type FY 2021/22 pROJECTED rEVENUE fy2022/23 pROJECTED rEVENUE aDVISORY/POLICY DOCUMENTS EFFECTIVE  EXPIRATION
Measure K 1/4%  General Sales Tax $4,469,747  $4,686,986 Resolution 02-58  4/1/2003  N/A
 Measure K 1/4%  General Sales Tax    Measure J -- Expired   4/1/2003 3/31/2013
 Measure G Tax Increment (Former RDA Reap Property Tax Trust Fund [RPPTTF]) Property Tax  $4,469,747  $4,686,986 Community Investment Action Plan  7/1/2012 N/A
 Measure V 1/4%   General Sales Tax  $4,469,747 $4,686,986 Resolution 08-46  4/1/2013 3/31/2033
 Measure E 1/4%   General Sales Tax $4,469,747 $4,686,986 Measure E Policy 4/1/2017 N/A
Measure N 1/4%  General Sales Tax $4,469,747  $4,686,986 Resolution 18-44 Measure N Policy   4/1/2019  N/A
 Enhanced Infrastructure Financing District (EIFD)  Property Tax Increment Property Tax  $3,371,917  $4,046,301 EIFD Financing Plan  Base Year 2016/17 45 years from bond issuance or 6/30/2116
 Bridge District Infrastructure Financing District (IFD)  Property Tax Increment Property Tax $4/84,538 $499,177  IFD Financing Plan  Base Year 2014/2015  2044-45