City Council/Housing Authority

# ONTARIO CITY COUNCIL/

ONTARIO HOUSING AUTHORITY MINUTES DECEMBER 9, 2022

## JOINT MEETINGS

The special meetings of the Ontario City Council and Housing Authority were held on Friday, December 9, 2022 at Ontario City Hall, 303 E. B Street Ontario, California.

## CALL TO ORDER – OPEN SESSION

Mayor Leon called the joint meetings to order at 10:01 a.m.

## ROLL CALL

PRESENT: Mayor/Chairman Paul S. Leon Council/Authority Members: Jim W. Bowman, Debra Dorst-Porada and Ruben Valencia

ABSENT: Mayor pro Tem/Vice Chair: Alan D. Wapner

Also present were City Manager / Executive Director Scott Ochoa, City Attorney/Legal Counsel Ruben Duran, and City Clerk / Secretary Sheila Mautz.

## PLEDGE OF ALLEGIANCE

The Pledge of Allegiance was led by Council Member Dorst-Porada.

## PUBLIC COMMENTS

There were no public comments.

## AGENDA REVIEW/ANNOUNCEMENTS

City Manager Ochoa announced that copies of the final certification for Item No. 1 were placed at the dais and were added as an exhibit to the Resolution.

## ADMINISTRATIVE REPORTS/DISCUSSION/ACTION

## 1\. CANVASS OF GENERAL MUNICIPAL ELECTION ON NOVEMBER 8, 2022.

The City Council adopted a resolution reciting the facts of the General Municipal Election, as it pertains to Measure Q, held on November 8th, 2022, and declared the results thereof and such other matters as provided by law.

* * *

The whole number of votes including absentee votes cast for Tax Measure Q were as follows:

YES 15,972 NO 14,030

RESOLUTION NO. 2022-161 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULT OF THE GENERAL TAX MEASURE Q, AND SUCH OTHER MATTERS AS PROVIDED BY LAW.

ORDINANCE NO. 3239 AN ORDINANCE OF THE PEOPLE OF THE CITY OF ONTARIO, CALIFORNIA, ADDING CHAPTER 12 TO TITLE 3 OF THE ONTARIO MUNICIPAL CODE TO ENACT A ONE PERCENT (1%) GENERAL TRANSACTIONS AND USE TAX (SALES TAX) TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION.

MOTION: Moved by Council Member Dorst-Porada, seconded by Council Member Bowman and carried by unanimous vote 4-0, with Mayor pro Tem Wapner absent, to adopt Resolution No. 2022-161 and Ordinance No. 3239.

## CONSENT CALENDAR

Council Member Dorst-Porada asked questions regarding Item No. 2. The Executive Finance Director, Armen Harkalyan answered Council Member Dorst-Porada’s questions regarding Item No. 2.

MOTION: Moved by Council Member Bowman, seconded by Council Member Dorst-Porada and carried by unanimous vote 4-0, with Mayor pro Tem Wapner, to approve the Consent Calendar as presented.

## 2\. AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH HINDERLITER DE LLAMAS & ASSOCIATES (HDL) FOR SALES TAX CONSULTING AND REVENUE RECOVERY SERVICES

The City Council authorized the City Manager or his designee to execute an amendment to the existing for sales tax consulting and revenue recovery services with Hinderliter de Llamas & Associates (HdL), of Brea, California, to add Transactions and Use Tax (Measure Q) consulting and revenue recovery services, for $3,120 for a new not to exceed amount of $622,446.

* * *

## 3\. ADOPT RESOLUTIONS FOR THE ADMINISTRATION AND EXAMINATION OF RECORDS OF THE LOCAL TRANSACTIONS AND USE TAX (MEASURE Q).

A. Adopted a Resolution authorizing the City Manager to execute agreements with the California Department of Tax and Fee Administration to implement a local transactions and use tax. B. Adopted a Resolution rescinding Resolution No. 2020-143 and authorizing examination of sales or transactions and use tax by city officials and an independent contractor.

RESOLUTION NO. 2022-162 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX.

RESOLUTION NO. 2022-163 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RESCINDING RESOLUTION NO. 2020-143 AND AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS BY CERTAIN CITY OFFICIALS AND AN INDEPENDENT CONTRACTOR.

## ADJOURNMENT

Mayor Leon adjourned the meetings of the Joint Agencies at 10:08 a.m.

Respectfully submitted,

SHEILA MAUTZ, CITY CLERK/SECRETARY

APPROVED:

CITY OF ONTARIO Special City Council/Housing Authority Meeting DECEMBER 9, 2022 City Hall 303 East B Street, Ontario, CA 91764 MAYOR PAUL S. LEON • MAYOR PRO TEM ALAN D. WAPNER COUNCIL MEMBERS JIM W. BOWMAN, DEBRA DORST-PORADA AND RUBEN VALENCIA CITY CLERK SHEILA MAUTZ • TREASURER JAMES R. MILHISER CITY MANAGER SCOTT OCHOA • CITY ATTORNEY RUBEN DURAN WELCOME TO A MEETING OF THE ONTARIO CITY COUNCIL All documents for public review are on file with the Records Management/City Clerk's Department located at 303 East B Street, Ontario, CA 91764. Anyone wishing to speak in person during public comment or on a particular item will be required to fill out a blue slip. Blue slips must be turned in prior to public comment beginning or before an agenda item is taken up. The Clerk will not accept blue slips after that time. To comment by email, submit your comments no later than 8:00 a.m. on the day of the meeting by emailing your name, agenda item you are commenting on and your comments to publiccomments@ontarioca.gov. All comments received by the deadline will be forwarded to the City Council for consideration before action is taken on the matter and will be entered into the record. Comments will be limited to 3 minutes. Speakers will be alerted when they have 1 minute remaining and when their time is up. Speakers are then to return to their seats and no further comments will be permitted. In accordance with State Law, remarks during public comment are to be limited to subjects within Council's jurisdiction. Remarks on other agenda items will be limited to those items. Remarks from those seated or standing in the back of the chamber will not permitted. All those wishing to speak including Council and Staff need to be recognized by the Chair before speaking. CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov

ACCOMODATIONS If you need special assistance or accommodations to participate in this meeting, please contact the City Clerk's office at 909-395-2009. Notification of 48 hours prior to the meeting will help the City make reasonable arrangements. Equipment for the hearing impaired is available in the Records Management Office. ORDER OF BUSINESS The special City Council and Housing Authority meeting begins with Public Comment at 10:00 a.m. immediately followed by the Regular Meeting and Public Hearings. No agenda item will be introduced for consideration after 1:00 p.m. except by majority vote of the City Council. CALL TO ORDER (OPEN SESSION) ROLL CALL Wapner, Bowman, Dorst-Porada, Valencia, Mayor/Chairman Leon PLEDGE OF ALLEGIANCE Council Member Dorst-Porada PUBLIC COMMENTS 10:00 A.M. The Public Comment portion of the Council/Housing Authority meeting is limited to 30 minutes with each speaker given a maximum of 3 minutes. An opportunity for further Public Comment may be given at the end of the meeting. Under provisions of the Brown Act, Council is prohibited from taking action on oral requests. To comment by email, submit your comments by email no later than 8:00 a.m. on the day of the meeting by emailing your name, agenda item you are commenting on and your comment to publiccomments@ontarioca.gov. All Comments received by the deadline will be forwarded to the City Council for consideration before action is taken on the matter and entered into the record. As previously noted -- if you wish to address the Council, fill out one of the blue slips at the rear of the chambers and give it to the City Clerk. AGENDA REVIEW/ANNOUNCEMENTS The City Manager will go over all updated materials and correspondence received after the Agenda was distributed to ensure Council Members have received them. He will also make any necessary recommendations regarding Agenda modifications or announcements regarding Agenda items to be considered. CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov

1. CANVASS OF GENERAL MUNICIPAL ELECTION ON NOVEMBER 8, 2022. ATTACHMENT: Final Certified Election Results.pdf^01 ATTACHMENT: CANVASS OF GENERAL MUNICIPAL ELECTION - Measure Q^Reso^02 ATTACHMENT: Tax Measure Ordinance^03^RM 2. AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH HINDERLITER DE LLAMAS & ASSOCIATES (HDL) FOR SALES TAX CONSULTING AND REVENUE RECOVERY SERVICES 3. ADOPT RESOLUTIONS FOR THE ADMINISTRATION AND EXAMINATION OF RECORDS OF THE LOCAL TRANSACTIONS AND USE TAX (MEASURE Q). ADMINISTRATIVE REPORTS/DISCUSSION/ACTION That the City Council adopt a resolution reciting the facts of the General Municipal Election, as it pertains to Tax Measure Q, held on November 8th, 2022, and declaring the results thereof and such other matters as provided by law. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULT OF THE GENERAL TAX MEASURE Q, AND SUCH OTHER MATTERS AS PROVIDED BY LAW. AN ORDINANCE OF THE PEOPLE OF THE CITY OF ONTARIO, CALIFORNIA, ADDING CHAPTER 12 TO TITLE 3 OF THE ONTARIO MUNICIPAL CODE TO ENACT A ONE PERCENT (1%) GENERAL TRANSACTIONS AND USE TAX (SALES TAX) TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION. CONSENT CALENDAR All matters listed under CONSENT CALENDAR will be enacted by one motion in the form listed below – there will be no separate discussion on these items prior to the time Council votes on them, unless a member of the Council requests a specific item be removed from the Consent Calendar for a separate vote. Each member of the public wishing to address the City Council on items listed on the Consent Calendar will be given a total of 3 minutes. That the City Council authorize the City Manager or his designee to execute an amendment to the existing agreement (on file in the Records Management Department) for sales tax consulting and revenue recovery services with Hinderliter de Llamas & Associates (HdL), of Brea, California, to add Transactions and Use Tax (Measure Q) consulting and revenue recovery services, for $3,120 for a new not to exceed amount of $622,446. CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov

ATTACHMENT: Resolution to Execute Agreements^RESO^01^RM ATTACHMENT: Resolution for Examination of Confidential Records^RESO^02^RM That the City Council take the following actions: A. Adopt a Resolution authorizing the City Manager to execute agreements with the California Department of Tax and Fee Administration to implement a local transactions and use tax. B. Adopt a Resolution rescinding Resolution No. 2020-143 and authorizing examination of sales or transactions and use tax by city officials and an independent contractor. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RESCINDING RESOLUTION NO. 2020-143 AND AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS BY CERTAIN CITY OFFICIALS AND AN INDEPENDENT CONTRACTOR. STAFF MATTERS City Manager Ochoa COUNCIL MATTERS Mayor Leon Mayor pro Tem Wapner Council Member Bowman Council Member Dorst-Porada Council Member Valencia ADJOURNMENT CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov

CITY OF ONTARIO Special City Council/Housing Authority Meeting DECEMBER 9, 2022 City Hall 303 East B Street, Ontario, CA 91764 MAYOR PAUL S. LEON • MAYOR PRO TEM ALAN D. WAPNER COUNCIL MEMBERS JIM W. BOWMAN, DEBRA DORST-PORADA AND RUBEN VALENCIA CITY CLERK SHEILA MAUTZ • TREASURER JAMES R. MILHISER CITY MANAGER SCOTT OCHOA • CITY ATTORNEY RUBEN DURAN WELCOME TO A MEETING OF THE ONTARIO CITY COUNCIL All documents for public review are on file with the Records Management/City Clerk's Department located at 303 East B Street, Ontario, CA 91764. Anyone wishing to speak in person during public comment or on a particular item will be required to fill out a blue slip. Blue slips must be turned in prior to public comment beginning or before an agenda item is taken up. The Clerk will not accept blue slips after that time. To comment by email, submit your comments no later than 8:00 a.m. on the day of the meeting by emailing your name, agenda item you are commenting on and your comments to publiccomments@ontarioca.gov. All comments received by the deadline will be forwarded to the City Council for consideration before action is taken on the matter and will be entered into the record. Comments will be limited to 3 minutes. Speakers will be alerted when they have 1 minute remaining and when their time is up. Speakers are then to return to their seats and no further comments will be permitted. In accordance with State Law, remarks during public comment are to be limited to subjects within Council's jurisdiction. Remarks on other agenda items will be limited to those items. Remarks from those seated or standing in the back of the chamber will not permitted. All those wishing to speak including Council and Staff need to be recognized by the Chair before speaking. CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 1

ACCOMODATIONS If you need special assistance or accommodations to participate in this meeting, please contact the City Clerk's office at 909-395-2009. Notification of 48 hours prior to the meeting will help the City make reasonable arrangements. Equipment for the hearing impaired is available in the Records Management Office. ORDER OF BUSINESS The special City Council and Housing Authority meeting begins with Public Comment at 10:00 a.m. immediately followed by the Regular Meeting and Public Hearings. No agenda item will be introduced for consideration after 1:00 p.m. except by majority vote of the City Council. CALL TO ORDER (OPEN SESSION) ROLL CALL Wapner, Bowman, Dorst-Porada, Valencia, Mayor/Chairman Leon PLEDGE OF ALLEGIANCE Council Member Dorst-Porada PUBLIC COMMENTS 10:00 A.M. The Public Comment portion of the Council/Housing Authority meeting is limited to 30 minutes with each speaker given a maximum of 3 minutes. An opportunity for further Public Comment may be given at the end of the meeting. Under provisions of the Brown Act, Council is prohibited from taking action on oral requests. To comment by email, submit your comments by email no later than 8:00 a.m. on the day of the meeting by emailing your name, agenda item you are commenting on and your comment to publiccomments@ontarioca.gov. All Comments received by the deadline will be forwarded to the City Council for consideration before action is taken on the matter and entered into the record. As previously noted -- if you wish to address the Council, fill out one of the blue slips at the rear of the chambers and give it to the City Clerk. AGENDA REVIEW/ANNOUNCEMENTS The City Manager will go over all updated materials and correspondence received after the Agenda was distributed to ensure Council Members have received them. He will also make any necessary recommendations regarding Agenda modifications or announcements regarding Agenda items to be considered. CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 2

1. CANVASS OF GENERAL MUNICIPAL ELECTION ON NOVEMBER 8, 2022. ATTACHMENT: Final Certified Election Results.pdf^01 ATTACHMENT: CANVASS OF GENERAL MUNICIPAL ELECTION - Measure Q^Reso^02 ATTACHMENT: Tax Measure Ordinance^03^RM 2. AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH HINDERLITER DE LLAMAS & ASSOCIATES (HDL) FOR SALES TAX CONSULTING AND REVENUE RECOVERY SERVICES 3. ADOPT RESOLUTIONS FOR THE ADMINISTRATION AND EXAMINATION OF RECORDS OF THE LOCAL TRANSACTIONS AND USE TAX (MEASURE Q). ADMINISTRATIVE REPORTS/DISCUSSION/ACTION That the City Council adopt a resolution reciting the facts of the General Municipal Election, as it pertains to Tax Measure Q, held on November 8th, 2022, and declaring the results thereof and such other matters as provided by law. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULT OF THE GENERAL TAX MEASURE Q, AND SUCH OTHER MATTERS AS PROVIDED BY LAW. AN ORDINANCE OF THE PEOPLE OF THE CITY OF ONTARIO, CALIFORNIA, ADDING CHAPTER 12 TO TITLE 3 OF THE ONTARIO MUNICIPAL CODE TO ENACT A ONE PERCENT (1%) GENERAL TRANSACTIONS AND USE TAX (SALES TAX) TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION. CONSENT CALENDAR All matters listed under CONSENT CALENDAR will be enacted by one motion in the form listed below – there will be no separate discussion on these items prior to the time Council votes on them, unless a member of the Council requests a specific item be removed from the Consent Calendar for a separate vote. Each member of the public wishing to address the City Council on items listed on the Consent Calendar will be given a total of 3 minutes. That the City Council authorize the City Manager or his designee to execute an amendment to the existing agreement (on file in the Records Management Department) for sales tax consulting and revenue recovery services with Hinderliter de Llamas & Associates (HdL), of Brea, California, to add Transactions and Use Tax (Measure Q) consulting and revenue recovery services, for $3,120 for a new not to exceed amount of $622,446. CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 3

ATTACHMENT: Resolution to Execute Agreements^RESO^01^RM ATTACHMENT: Resolution for Examination of Confidential Records^RESO^02^RM That the City Council take the following actions: A. Adopt a Resolution authorizing the City Manager to execute agreements with the California Department of Tax and Fee Administration to implement a local transactions and use tax. B. Adopt a Resolution rescinding Resolution No. 2020-143 and authorizing examination of sales or transactions and use tax by city officials and an independent contractor. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA AUTHORIZING THE CITY MANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RESCINDING RESOLUTION NO. 2020-143 AND AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS BY CERTAIN CITY OFFICIALS AND AN INDEPENDENT CONTRACTOR. STAFF MATTERS City Manager Ochoa COUNCIL MATTERS Mayor Leon Mayor pro Tem Wapner Council Member Bowman Council Member Dorst-Porada Council Member Valencia ADJOURNMENT CITY OF ONTARIO Special City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 4

Department: Records Management Prepared By: Claudia Y Isbell Staff Member Presenting: Claudia Y. Isbell, Assistant City Clerk Approved By: Submitted To: Council/OHA Approved: _______________________________ Continued To: ___________________________ Denied: __________________________________ Item No: 1 SUBJECT: CANVASS OF GENERAL MUNICIPAL ELECTION ON NOVEMBER 8, 2022. CITY OF ONTARIO Agenda Report December 9, 2022 SECTION: ADMINISTRATIVE REPORTS/DISCUSSION/ACTION RECOMMENDATION: That the City Council adopt a resolution reciting the facts of the General Municipal Election, as it pertains to Tax Measure Q, held on November 8th, 2022, and declaring the results thereof and such other matters as provided by law. THE FOLLOWING COUNCIL GOALS ARE BEING ACHIEVED: Operate in a Businesslike Manner FISCAL IMPACT: There is no direct fiscal impact associated with approval of this Resolution. BACKGROUND & ANALYSIS: A General Municipal Election was held in the City of Ontario, California, on Tuesday, November 8, 2022 for the election of two members of the City Council, the City Mayor, each of which to serve full four-year terms, and General Tax Ballot - Measure Q. Pursuant to Resolution No. 2022-124, the City of Ontario requested the Board of Supervisors of the County of San Bernardino to consolidate the General Municipal Election. As a result, the City's election was consolidated with the Statewide General Election, and the Election Department of the County of San Bernardino who is responsible for the canvassing of the returns of the General Municipal Election. The County of San Bernardino concluded its canvassing process 30 days after the election, and posted the Final Certified Election Results on December 8, 2022. The Statement of Certification of Election Results should be available on December 9, 2022 and will be presented as additional information at the special meeting. As it pertains to Measure Q, copies of the Statement of Certification of Election Results for the 2022 General Municipal Election, Final Certified Election Results, and Total Canvass will be attached as Exhibit A to the Resolution. Pursuant to Elections Code section 9217, Ordinance No. 3239 adding Chapter 12 to Title 3 of the Ontario Municipal Code to enact a one percent (1%) General Transactions and Use tax (Sales Tax) shall be deemed adopted upon Certification of the Election where the majority of the eligible voters of the City of Ontario vote in favor, and shall take effect ten (10) thereafter. 5

Staff recommends that the City Council adopt the Resolution reciting the fact of the General Municipal Election as it pertains to Measure Q, thereby adopting Ordinance No. 3239. 6

7

RESOLUTION NO. ________ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULT OF THE GENERAL TAX MEASURE Q, AND SUCH OTHER MATTERS AS PROVIDED BY LAW WHEREAS, a General Municipal Election was held and conducted in the City of Ontario, California, on Tuesday, November 8, 2022, as required by law; and WHEREAS, notice of the election was given in time, form and manner as provided by law; that voting precincts were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, pursuant to Resolution Nos. 2022-123, 2022-124, and 2022-125 adopted August 2, 2022, the Registrar of Voters canvassed the returns of the election and has certified the results to this City Council, the results are received and the appropriate sections are attached and made a part hereof as "Exhibit A." NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. The whole number of votes cast in the City for Measure Q was 31,789. The number of votes given in favor was 15,972 and the number against was 14,030. SECTION 2. The City Council does declare and determine that as a result of the election, a majority of the voters voting on the measure relating to a General Tax Measure Q, did vote in favor of it, and that the measure was carried and shall be deemed adopted and ratified. SECTION 3. The City Clerk shall enter on the records of the City Council of the City, a statement of the result of the election, showing: (1) The whole number of votes cast in the City; (2) The measure voted upon; (3) The number of votes given at each precinct for and against the measure; (4) The total number of votes for and against the measure. SECTION 4. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. 8

PASSED, APPROVED AND ADOPTED this 9 th day of December, 2022. _____________________________________ PAUL S. LEON, MAYOR ATTEST: ________________________________ SHEILA MAUTZ, CITY CLERK APPROVED AS TO LEGAL FORM: _______________________________ BEST BEST & KRIEGER LLP CITY ATTORNEY 9

STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO ) CITY OF ONTARIO ) I, Sheila Mautz, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2022-_____ was duly passed and adopted by the City Council of the City of Ontario at their special meeting held December 9, 2022 by the following roll call vote, to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: ____________________________________ SHEILA MAUTZ, CITY CLERK (SEAL) The foregoing is the original of Resolution No. 2022-____ duly passed and adopted by the Ontario City Council at their special meeting held December 9, 2022. _____________________________________ SHEILA MAUTZ, CITY CLERK (SEAL) 10

EXHIBIT “A” 11

ORDINANCE NO. 3239 AN ORDINANCE OF THE PEOPLE OF THE CITY OF ONTARIO, CALIFORNIA, ADDING CHAPTER 12 TO TITLE 3 OF THE ONTARIO MUNICIPAL CODE TO ENACT A ONE PERCENT (1%) GENERAL TRANSACTIONS AND USE TAX (SALES TAX) TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION. WHEREAS, pursuant to California Revenue and Taxation Code section 7285.9 the City of Ontario (“City”) is authorized to levy a Transactions and Use Tax for general purposes, subject to majority voter approval; and WHEREAS, the People of the City desire to levy a Transactions and Use Tax for general purposes until repealed to fund important general City services, at a rate of one percent (1%); and WHEREAS, if approved by the City Council and Ontario voters, the Transactions and Use Tax Ordinance will be incorporated into Chapter 12 of Title 3 of the Ontario Municipal Code. NOW, THEREFORE, THE PEOPLE OF THE CITY OF ONTARIO DO HEREBY ORDAIN AS FOLLOWS: SECTION 1. Title and Text. This Ordinance shall be known as the Ontario Transactions and Use Tax Ordinance, the full text of which is set forth in Attachment “1”, attached hereto and incorporated herein by reference. SECTION 2. Approval by the City Council. Pursuant to California Government Code section 53724 and Revenue and Taxation Code section 7285.9, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the City Council on August 2, 2022. SECTION 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Ontario voting at the General Municipal Election of November 8, 2022. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter. SECTION 4. Operative Date. “Operative Date” for the Transactions and Use Tax means the first day of the first calendar quarter commencing more than 110 days after the date this Ordinance is adopted, as set forth in Section 3 above. SECTION 5. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby. 12

SECTION 6. The Mayor shall sign this Ordinance and the City Clerk shall certify as to the adoption and shall cause a summary thereof to be published at least once, in a newspaper of general circulation in the City of Ontario, California within fifteen (15) days of the adoption. The City Clerk shall post a certified copy of this ordinance, including the vote for and against the same, in the Office of the City Clerk, in accordance with Government Code Section 36933. I hereby certify that the Ontario Transactions and Use Tax Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the City of Ontario on the 8 th day of November 2022. _____________________________________ PAUL S. LEON, MAYOR ATTEST: _________________________________ SHEILA MAUTZ, CITY CLERK APPROVED AS TO FORM: _______________________________ BEST BEST & KRIEGER LLP CITY ATTORNEY 13

Chapter 12 – TRANSACTIONS AND USE TAX Sections: 3-12.01 - Purpose. 3-12.02 - Contract with State. 3-12.03 - Transactions Tax Rate. 3-12.04 - Place of Sale. 3-12.05 - Use Tax Rate. 3-12.06 - Adoption of Provisions of State Law. 3-12.07 - Limitations on Adoption of State Law and Collection of Use Taxes. 3-12.08 - Permit Not Required. 3-12.09 - Exemptions and Exclusions. 3-12.10 - Amendments. 3-12.11 - Enjoining Collection Forbidden. 3-12.12 - Duration of Tax Sections: 3-12.01 - Purpose. This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes: A. To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose. B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code. C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes. D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record-keeping upon persons subject to taxation under the provisions of this ordinance. 14

3-12.02 - Contract with State. Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. 3-12.03- Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one percent (1%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance. 3-12.04 - Place of Sale. For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration. 3-12.05 - Use Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one percent (1%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. 3-12.06 - Adoption of Provisions of State Law. Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein. 15

3-12.07 - Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code: A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when: 1. The word “State” is used as a part of the title of the State Controller, State Treasurer, California Victim Compensation Board, California Department of Tax and Fee Administration, State Treasury, or the Constitution of the State of California; 2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance. 3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or; b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 4. In reference to Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. B. The word “city” shall be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203 of the Revenue and Taxation Code and in the definition of that phrase in Section 6203. 1. “A retailer engaged in business in the District” shall also include any retailer that, in the preceding calendar year or the curr