Local Tax Oversight Board

MINUTES OF THE LO CAL TAX O VER S I GH T BO AR D REGULAR MEETING AGENDA N o v e m b e r 2 0 , 2 0 2 5 1. CALL TO ORDER Chairperson Paulk called meeting to order at 10:00 a.m. 2. ROLL CALL Present: Board Members Bernico, LaGrandeur, Largaespada, Paulk, Scott, Wagner. Staff Present: Finance Director Jeff Tschudi and Budget Manager Roxanna Moradi. Absent: None. 3. PLEDGE OF ALLEGIANCE 4. REFERENCE TO THE FUNDAMENTAL RIGHTS 5. ADOPTION OF THE AGENDA On a motion of Councilmember Scott, seconded by Board member Wagner the Local Tax Oversight Board approved the Adoption of the Agenda, as presented, on a roll call by the following vote: Ayes: Bernico, LaGrandeur, Largaespada, Paulk, Scott, Wagner. Noes: None. 6. OPPORTUNITY FOR PUBLIC COMMENT None. 7. INFORMATION AND PRESENTATIONS None. 8. CONSENT CALENDAR On a motion of Boardmember Bernico, seconded by Board member of LaGrandeur the Local Tax Oversight Board approved the Consent Calendar, as presented, on a roll call by the following vote: Ayes: Bernico, LaGrandeur, Largaespada, Paulk, Scott, Wagner. Noes: None. 9. ACTION AND DISCUSSION 9.A Adopt Rules of Procedure City Council Chambers, City Hall, 250 East L Street, complete proceedings of which are recorded. These are action minutes; a full video is available online at www.ci.benicia.ca.us/agenda

RECOMMENDED ACTION: Discuss draft Rules of Procedure and if no changes are requested vote to adopt. On a motion of Councilmember Scott, seconded by Board member of Wagner the Local Tax Oversight Board adopted the Rules of Procedure, as presented, on a roll call by the following vote: Ayes: Bernico, LaGrandeur, Largaespada, Paulk, Scott, Wagner. Noes: None. 9.B Adopt 2026 Meeting Schedule RECOMMENDED ACTION: Discuss proposed meeting schedule and move to adopt meeting schedule for calendar year 2026. Board and staff discussed the recommended meeting schedule with the following meeting time and dates of 10:00AM on the 3 rd Thursday of May, August, and November with the Board meeting on the 4 th Thursday in February to avoid conflict with the Council goal setting workshop. The board also requested for staff to review the potential to change the meeting dates and times to accommodate a request by Board member Wagner to avoid a conflict with his obligations to his employer. On a motion of Councilmember Scott, seconded by Board member of LaGrandeur the Local Tax Oversight Board adopted the 2026 Meeting Schedule, as presented, on a roll call by the following vote: Ayes: Bernico, LaGrandeur, Largaespada, Paulk, Scott, Wagner. Noes: None. 9.C Review of Transaction and Use Taxes Fundamentals Board and staff received the presentation from HdL regarding the fundamentals and functions of Transaction and Use Taxes (TUT). 9.D Review Local Tax Revenue Board and staff reviewed and discussed local tax revenue as of March 31, 2025 and as of June 30, 2025. 10. BOARD MEMBER COMMENTS AND STAFF ANNOUNCEMENTS None. 11. ADJOURN 11:11 a.m. 12. NEXT MEETING Fe b ru a ry 2 6 , 2 0 2 6

BENICIA LOCAL TAX OVERSIGHT BOARD LOCAL TAX OVERSIGHT BOARD AGENDA November 20, 2025 10:00 AM Benicia City Hall, Council Chambers 250 East L Street, Benicia, CA 94510 1. CALL TO ORDER 2. ROLL CALL 3. PLEDGE OF ALLEGIANCE 4. REFERENCE TO THE FUNDAMENTAL RIGHTS OF THE PUBLIC The fundamental rights of each member of the public can be found in the municipal code posted on the City's website and on a plaque that is posted at the entrance to this meeting per section 4.04.030 of the City of Benicia's Open Government Ordinance. 5. ADOPTION OF THE AGENDA 6. INFORMATION AND PRESENTATIONS 7. OPPORTUNITY FOR PUBLIC COMMENT This portion of the meeting is reserved for persons wishing to address the Local Tax Oversight Board on any matter not on the agenda that is within the subject jurisdiction of the Local Tax Oversight Board. State law prohibits the Local Tax Oversight Board from responding to or acting upon matters not listed on the agenda. Each Speaker has a maximum of three minutes for public comment. If others have already expressed your position, you may simply indicate that you agree with a previous speaker. If applicable, a spokesperson may present the views of your entire group. Speakers may not make personal attacks on the, staff or members of the public or make comments which are slanderous, or which may invade an individual's personal privacy. A. Public Comments B. Written 8. CONSENT CALENDAR 8.A Approving May 15, 2025 Regular Meeting Minutes COURTESY ZOOM PARTICIPATION https://us02web.zoom.us/j/81056367994?pwd=rsKNnVMi0V9sq1XWh4NGXFIJC4Y6bj.1 Meeting ID: 810 5636 7994 Password: 420253 Phone: 1 669 444 9171 DRAFT LTOB Minutes_2025-05-15.pdf 1

9. DISCUSSION AND ACTION 9.A Adopt Rules of Procedure RECOMMENDED ACTION: Discuss draft Rules of Procedure and if no changes are requested vote to adopt. 9.B Adopt 2026 Meeting Schedule RECOMMENDED ACTION: Discuss proposed meeting schedule and move to adopt meeting schedule for calendar year 2026. 9.C Review of Transaction and Use Taxes Fundamentals RECOMMENDED ACTION: Receive the presentation from HdL regarding the fundamentals and functions of Transaction and Use Taxes (TUT). 9.D Review Local Tax Revenue RECOMMENDED ACTION: Review and discuss local tax revenue as of March 31, 2025 and as of June 30, 2025. 10. COMMUNICATIONS FROM STAFF AND MEMBERS 11. ADJOURNMENT 12. NEXT MEETING Attachment 1 - DRAFT_Rules of Procedure.pdf Staff Report_AdoptRulesofProcedure.pdf Staff Report_Adopt Meeting Schedule.pdf Staff Report - Review of Transaction and Use Taxes Fundamentals.pdf Attachment 1 - HdL presentation.pdf 1.Benicia 1Q25 Newsletter.pdf 2.Benicia 2Q25 Newsletter.pdf Staff Report - Review Local Tax Revenue.pdf 2

Public Participation The City of Benicia welcomes your interest and involvement in the City's legislative process. Persons wishing to address the Council, Board, Commission or Committee (CBCC) are asked to voluntarily complete a speaker request form, available at the entrance of Council Chambers, and submit it to the meeting Secretary/City Clerk. Speakers, addressing the CBCC at the time the item is considered, are requested to restrict their comments to the item as it appears on the agenda and stay within the three-minute time limit. The Brown Act does not permit the CBCC to take action on items brought up during the Public Comment period. As a courtesy, and technology permitting, members of the public may participate remotely. Please be advised that those participating in the meeting remotely via Zoom do so at their own risk. Meetings will not be cancelled due to technical difficulties. The meeting can also be observed on Cable T.V. Broadcast - Check with your cable provider for your local government broadcast channel, or livestream online at www.ci.benicia.ca.us/agendas. Americans with Disabilities Acts The City of Benicia is committed to providing meeting facilities that are accessible to persons with disabilities. Meeting materials in alternative formats, a sign language interpreter, real-time captioning, assistive listening devices or other accommodations can be requested by calling (707) 746-4200 or by emailing ADACoordinator@ci.benicia.ca.us, at least four working days prior to a meeting. Assistive listening devices may be obtained at the meeting. Meeting Procedures Pursuant to Government Code Section 65009, if you challenge a decision of the CBCC in court, you may be limited to the issues raised during the meeting or in written correspondence delivered to the CBCC by the meeting. You may also be limited to a ninety (90) day statute of limitations when challenging certain administrative decisions, including any final decisions regarding planning or zoning. The decision of the CBCC is final as of the date of its decision unless judicial review is initiated pursuant to Code of Civil Procedure Section 1094.5. Any such petition for judicial review is subject to the provisions of Code of Civil Procedure Section 1094.6 Public Records and Writings Received After Agenda Posting A printed version of the agenda packet for this meeting is available at the Benicia Public Library during regular working hours. To the extent feasible, the agenda packet and any writing or documents related to an agenda item for this meeting provided to the CBCC, will be made available for public inspection on the City's web page at www.ci.benicia.ca.us under the heading "Agendas and Minutes." A complete recording of each meeting is available online at www.ci.benicia.ca.us/agendas. Contact Your Council Members Voicemail for Mayor and Council Members: (707) 746-4213 Mayor Steve Young: SYoung@ci.benicia.ca.us Vice Mayor Trevor Macenski: TMacenski@ci.benicia.ca.us Council Member Kari Birdseye: KBirdseye@ci.benicia.ca.us Council Member Lionel Largaespada: LLargaespada@ci.benicia.ca.us Council Member Terry Scott: TScott@ci.benicia.ca.us 3