CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION Letter

Dear Director Gonzales:

I sent by US Mail the attached document regarding the recent(Special Election Ballot Measure [A] on April 15,2025 THE TRANSACTION AND USE TAX. 

I have also included  WRIT I filed on May 19, 2025 the day before the City Council certified the April 15, 2025 election results, where The TRANSACTION AND USE TAX MEASURE KNOWN as MEASURE [A].

The WRIT to be heard on SEPTEMBER 2, 2025 at 2:30pm in Department 23 in the Alameda County Superior Court. 
The allegations I asserted in the WRIT includes the following:

1) City Attorney Ryan Richardson altered the text/ language MEASURE [A] TRANSACTION AND USE TAX after the City Council certified approval of the text of. MEASURE [A] of the Resolution (first reading) on December 17, 2024 and the (second reading of the ORDINANCE on January 9, 2025.

This intentional violation of section 212 of the Oakland City Charter which. reads”Adoption and Amendment of Ordinance s. Except for emergency ordinances, no ordinance shall be adopted by the Council on the day of its introduction, nor within five days thereafter, nor except at a regular or adjourned regular or special meeting.  If an ordinance is ALTERED after its introduction [except for the correction or typographical or clerical error), it SHALL NOT BE ADOPTED except at a regular or adjourned regular or special meeting held not less than five days after the date of such ALTERATION.
ANY SECTION OR SUBSECTION OF AN ORDINANCE MAY BE AMENDED SOLELY BY REENACTMENT.
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Section 217. Penalty for Violation of Ordinances. The Council may make the violation of its ordinances a MISDEMEANOR, which may be prosecuted under the name of the People of the State of California or may be redressed by civil action, and may prescribe punishment for such violations by fines, or by imprisonment not to exceed one year, or by both such fines and imprisonment. The Council SHALL establish the fine limit by ORDINANCE approved following a public hearing.

Other relevant section in this matter are section 211, 214, and section ORDINANCES.

2) Provision  4.26.010 of Ballot Measure [A]  TITLE: This MEASURE BY ORDIY SHALL BE “TRANSACTION AND USE TAX”

There is no reference of (sales) as was inserted after the City Council approval of the text of Measure [A] on December 17, 2024 and January 9, 2025.
33 Provision 4.26.130 FORBIDDEN ENJOINING. as note in MEASURE [A]. This is a Constitutional Violation to forbid voter to file a grievance in the court. The Council exceeded its legislative authority. This is jurisdiction of the Judicial Branch of government.

This would nullify Measure [A] THE TRANSACTION AND USE TAX MEASURE.

The California Department of Tax and Fee Administration should postpone  entering into an Agreement with the City regarding THE TRANSACTION AND USE TAX UNTIL THE DECISION OF THE  WRIT IS HEARD ON SEPTEMBER 2, 2025 at 2:30pm in Department 23; the argument here is do compelling and problematic!

Respectfully,  

Gene Hazzard
Petitioner

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