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This ordinance creates a retail transaction and use tax, the proceeds of which are to be used solely for projects and purposes that are "deliberately linked to promote academic success and healthy lives" for children, including quality preschool education, childcare, healthcare, and extended learning/afterschool programming. It specifically allocates some tax funds for early childhood healthy food initiatives and outreach to enroll children in food programs. Ex. A, § B.2.c,d.
See references to "kids," "preschool," "childcare," and "underserved three and four year old children." § 1, Ex. A.
See references to "healthy eating," "physical activity," "healthy behaviors," and "promote lifelong health." Ex. A.
See reference to "economically disadvantaged children." Ex. A.
"To impose a retail transactions and use tax" (§ 3) with a stipulated expenditure plan (Ex. A) that aims to "expand access for underserved children to quality preschool, affordable child care, comprehensive healthcare services and afterschool and summer learning programs." § 3, Ex. A § A.
An exhibit attached to the law specifies coordination and implementation of various aspects of the plan. Among other things, it specifies the requirement for establishment of an oversight committee, an annual meeting with the public, fund establishment, etc. Ex. A § C.2.
The law provides that the Citizen's Oversight Committee "shall review the annual audit of expenditures for the previous year for compliance with the Measure and expenditure plan." However there is no specific direction to evaluate whether compliance is achieving the intended results. Ex. A § C.1.
This is an uncodified ordinance. History: passed and adopted Aug. 2, 2016.