Tax Oversight Committee & Reporting

Background on Local Voter-Approved Tax Measures & Requirements

A half-cent sales tax was first approved by voters in 2010 and was renewed with voter support in 2014. The current sales tax measure expires in April 2025. The half-cent sales tax is a general tax that raises about $5.5 million annually to help support essential city services. 

This local measure requires independent citizens' oversight to report on the revenue and expenditure of funds as directed by the City Council. 

A utility users’ tax was approved by voters in 2020 with a term that ends in 2028. The utility users’ tax levies a 5% tax on electricity, gas, video and telecommunication services. The utility users' tax is a general tax and, once it takes effect in April 2021, it is expected to raise about $5.5 million annually to go towards supporting essential city services. 

This local measure requires independent citizens' oversight to report on the revenue and expenditure of funds as directed by the City Council. It also requires that an annual audit be performed by a qualified, independent third party to ensure taxes have been properly applied, collected and remitted in accordance with municipal ordinance.  

A cannabis business tax was approved by voters in 2018 and is an excise tax imposed on approved cannabis businesses with the privilege  of engaging in cannabis activities in Union City. The revenue from this relies entirely on cannabis businesses operating successfully within the City. The cannabis business tax is a general tax, in which its revenues help to support essential city services. 

This local measure requires that the City’s independent auditors to complete a report reviewing the collection, management, and expenditure of revenue from the tax levied from cannabis businesses in Union City.

Independent Citizens' Oversight 

The Sales Tax and Utility Users’ Tax Oversight Committee (Oversight Committee), in accordance with the above stated requirements, is a five-members committee that will be established to meet two times a year to review and annually report on the revenue and expenditure of funds from the voter-approved utility users’ tax and half-cent sales tax. 

The Oversight Committee shall remain in place until the City Council dissolves the Committee, and at least, for as long as the duration of the voter-approved sales tax and utility users' tax.

The five members of this committee consist of: 

For more information about this committee, please contact the City Manager’s Office at 510-675-5400 or by email at communications@unioncity.org