NOTICE OF INTENT TO CIRCULATE PETITION Notice is hereby given by the persons whose names appear hereon of their intention to circulate a petition within the County of San Luis Obispo for the purpose of supporting a one-half of one percent (0.5%) retail transactions and use tax to establish a dedicated local funding source for transportation purposes within San Luis Obispo County. A statement of the reasons for the proposed action as contemplated in the petition is as follows: An efficient, and well-maintained transportation system is essential to the public's safety and well-being, and for the economic vitality of all the cities and communities in San Luis Obispo County. Existing state and federal transportation funding is going down, is unreliable, is increasingly restricted, and is insufficient to even maintain our existing roads and transportation system much less address current or future unmet needs. Gas tax revenues are down while maintenance and construction costs are going up, the result is the deterioration of local roads, highways, transit systems, active transportation and generally all our transportation facilities. Inadequate transportation funding negatively affects safe mobility and economic vitality for all, but more significantly impacts seniors, veterans or other people with disabilities, and other vulnerable populations. Funding mechanisms have evolved with state and federal grants playing an increasingly significant role to help communities meet transportation needs. Our local agencies actively pursue state and federal grants but those are increasingly harder to get as they are awarded on a competitive basis favoring counties with local, voter-approved, "Self-Help" transportation dedicated funding measures and we are not competitive since our county is not a "Self-Help" county. Since 89% of the California state population is already in "Self-Help" counties and San Luis Obispo County still does not have such a measure. We are at a significant disadvantage in competing for and securing additional transportation grant funding. San Luis Obispo County is falling further behind, jeopardizing our public safety. To address these deficiencies and provide a reliable local funding source for transportation improvements, this measure proposes enacting a one-half of one percent (0.5%) retail transactions and use tax, the proceeds of which shall be used solely for transportation purposes within San Luis Obispo County making our county a "Self-Help" county. Revenues would be invested in accordance with a voter-approved Transportation Expenditure Plan that identifies transportation improvements and programs of countywide and local significance, including maintenance and repair of streets, roads, and highways; traffic congestion relief and safety improvements; public transportation services; mobility improvements for seniors, veterans, and persons with disabilities; Safe Routes to School projects; bicycle and pedestrian safety and connectivity improvements; and leveraging additional state and federal transportation funding. To ensure local control, accountability, transparency, and compliance with voter intent, the measure includes an independent citizens' oversight committee, maintenance of effort requirements, limitations on administrative costs, annual public reporting, and annual independent audits. The undersigned proponents of this initiative petition hereby request that a ballot title and summary be prepared by County Counsel in accordance with Elections Code Section 9103 and that said ballot title and summary be furnished to the undersigned for publication in accordance with Elections Code Section 9105(b). Jorge Aguilar /s/ Jorge Aguilar 2/4/26 NAME OF PROPONENT PROPONENT'S SIGNATURE DATE Emerson Trout /s/ Emerson Trout 2/4/26 NAME OF PROPONENT PROPONENT'S SIGNATURE DATE Rachel Whalen /s/ Rachel Whalen 2/4/26 NAME OF PROPONENT PROPONENT'S SIGNATURE DATE INITIATIVE MEASURE TO BE DIRECTLY SUBMITTED TO THE VOTERS The county counsel has prepared the following title and summary of the chief purpose and points of the proposed Measure, pursuant to California Elections Code Section 9105: Ballot Title and Summary. AN INITIATIVE MEASURE TO APPROVE "THE SAN LUIS OBISPO COUNTY TRANSPORTATION INVESTMENT ACT" ORDINANCE This initiative measure amends the San Luis Obispo County Code to add an ordinance -- the San Luis Obispo County Transportation Investment Act ("the Ordinance"), imposing a one-half of one percent (.5% or "½ cent") retail transaction and use tax in accordance with certain provisions of the California Revenue and Taxation Code. The tax proceeds will be collected by the California Department of Tax and Fee Administration and used solely for transportation purposes within the County of San Luis Obispo ("the County") in accordance with the San Luis Obispo County Transportation Expenditure Plan ("the Transportation Expenditure Plan"), which is part of the Ordinance. The Ordinance provides a local funding source for improving roads and highways within the County, thus making the County a "Self-Help" county, improving the County's ability to obtain state and federal grants. The purposes of the Ordinance are to: (1) impose a retail transactions and use tax in accordance with California's Sales and Use Tax Law (Part 1.6 of Division 2 of California Revenue and Taxation Code ["the Sales and Use Tax Law"]); (2) adopt an ordinance that incorporates provisions identical to those of the Sales and Use Tax Law insofar as the adopted provisions are not inconsistent with that law and can be administered consistent with it; (3) impose a retail transaction and use tax administered and collected by the California Department of Tax and Fee Administration; (4) establish a dedicated local funding source for transportation purposes within the County; and (6) provide funding to implement the Transportation Expenditure Plan, subject to fiscal accountability requirements. These requirements include the creation of an independent citizen oversight committee, annual independent financial audits, public disclosure of expenditures, and requirements that all funds remain in San Luis Obispo County. The ½ cent transaction ("sales") tax will be imposed on all gross receipts of all retailers in the incorporated and unincorporated territory of the County. Gross receipts from sales include delivery charges if such charges are subject to the state sales and use tax. In addition, a ½ cent excise ("use") tax will be imposed on the storage, use or consumption in the County of tangible personal property purchased from any retailer for storage, use or other consumption in the County. The sales price of the tangible personal property purchased shall include delivery charges if such charges are subject to state sales or use tax. The Ordinance provides for certain exemptions and exclusions from the transaction and use tax imposed by the Ordinance, all of which are set forth in the Ordinance. Food and groceries are not subject to the sales tax. The Ordinance establishes a Transportation Investment Fund, in which all gross revenues generated by the tax proceeds will be placed and may only be used for the purposes described in the Ordinance. The Ordinance also authorizes bond issuance at the request of the San Luis Obispo Council of Governments, acting as the "Local Transportation Authority" pursuant to the County Board of Supervisors' designation under the Local Transportation Authority and Improvement Act (Cal. Pub. Util. Code, § 180000 et seq.). Bonds may be issued only to advance the commencement, or expediting the delivery, of programs or projects in accordance with the Transportation Expenditure Plan. Proceeds from the sale of bonds shall be placed in the Transportation Investment Fund and only used to finance programs or projects specified in the Transportation Expenditure Plan. The authority to levy the special taxes imposed by the Ordinance will terminate on March 31, 2057, or 30 years after the Operative Date designated in the Ordinance. IPL0316410 Feb 22 2026