[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6588469,"mediaKeyId","5605830-32d7efbd9f1f968de6a8ebf579c07929","parentId",5605830,"title","Consultant outlines Chico sales- and transaction-tax mechanics, short-term outlook","audioSeconds",1789,"startMs",668000,"endMs",2457000,"viewUrl","/Search/View?dp=1&key=5605830-32d7efbd9f1f968de6a8ebf579c07929&start=668&end=2457","thumbnailUrl","https://assets.pipeline.soar.com/5605830-32d7efbd9f1f968de6a8ebf579c07929/thumbnail_668000.jpg","articleUrl","/articles/6588469/Chico/Butte-County/California/Consultant-outlines-Chico-sales-and-transaction-tax-mechanics-short-term-outlook","mediaUrl","https://secure.pipeline.soar.com/6588469-953d9dfb6ddc4580e8ac8a38551e53cc/orig.mp4?Expires=1770420449&Signature=GvAl8t-g52-x8~Ny~5wUvXA7-5DaqG03ZKhFobyAV5l5zmQyVpEpE7Ko83L1YxhY~VIr2zfhSp7N40A3eOVi~KaccSrr5WS1XNs28wDZs2DUPlOcDMamD-RUiF3y5lKn88WBVEhYQvOBi2BUNJ5I-AmzoErbPkJTs7rjbX0dgCv-wv7AZz-9PqZObIGAGQyikHphX0qlqJ5Fzb16lzlYYhUL8P8aOKZfO7m2xE4~CNzcLWu87MNtvLyOry8MmNfCUWio7a1A4EGPePSZVtrfmypKi5upEGMHr9PoyS6ZfzE6StdZd2fnEgxHTzpmGFNV9ppewMJOCAvB~aGPW~bLNA__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Chico","date","2025-08-19T18:00:00Z","article","Kent Nordhoff of HDL Companies presented an overview of how California sales- and use-tax revenues are collected, allocated and distributed to local jurisdictions and gave Chico-specific data during the Aug. 19 City Council meeting.

Nordhoff explained the difference between point-of-sale (Bradley-Burns) allocations and pooled indirect allocations from out-of-state and online sales. He said the California Department of Tax and Fee Administration (CDTFA) allocates direct place-of-sale revenues to cities and distributes use-tax pools formulaically to counties and cities; in the most recent quarter HDL showed about $1.88 million entered the Butte County pool, with Chico’s share approximately $1.4 million that quarter (Chico’s pool allocation was reported at about 73.8% for the quarter and ~69% for the prior year).

Nordhoff walked council through familiar concepts — taxable items are largely tangible personal property; certain categories such as food, medicine and many digitally transmitted services are not taxable; and retailers that maintain a permit with CDTFA are the primary filers. He stressed reporting cadence: returns covering October–December are filed in January, reconciled by the state in February and data are generally available to jurisdictions in March, creating a lag between activity and local reporting.

On Chico-specific results, HDL’s summary showed Chico’s sales-and-use tax rate at 9.25% (including the city’s Measure H approved in November 2022 and a county Measure H noted by HDL as in effect), with general consumer goods, pooled revenues and building/construction among the largest contributors to local receipts. HDL’s near-term estimate for fiscal year 2025–26 expects sales tax roughly unchanged from the prior year and Measure H to increase slightly.

Nordhoff noted constraints on public disclosure of detailed taxpayer-level data under Government Code section 7056 and explained how HDL and staff use grouped categories, top-25 anonymized lists and other confidentiality-safe reporting to analyze trends. He answered council questions about the state of local retail, online fulfillment center impacts and the practical limits on raising local rates under state law.

Council members thanked HDL for the presentation; no council action was taken.

The presentation and the slide deck will be incorporated into staff fiscal forecasting and the city’s budget materials.","mediaType","Video","parentTitle","City of Chico - 8/19/25 City Council","oneSentenceSummary","HDL Companies provided an overview of sales-and-use tax sources, pool allocations and Measure H impacts for Chico; staff and council heard that statewide sales tax growth has slowed and that Chico’s Measure H receipts should rise slightly in 2025–26.","taxTitle","Chico, Butte County, California","taxId",4124,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6588474,"Council denies appeal by tenant seeking hangar lease after staff and attorney dispute",1890,2550000,4440000,"/Search/View?dp=1&key=5605830-32d7efbd9f1f968de6a8ebf579c07929&start=2550&end=4440","https://assets.pipeline.soar.com/5605830-32d7efbd9f1f968de6a8ebf579c07929/thumbnail_2550000.jpg","/articles/6588474/Chico/Butte-County/California/Council-denies-appeal-by-tenant-seeking-hangar-lease-after-staff-and-attorney-dispute","https://secure.pipeline.soar.com/6588474-0e875e8bd5de282acc794d98feb2a31d/orig.mp4?Expires=1770420449&Signature=RGLulZmF1xTzxMuE6f6vwscRLb1PFsbMoPaEvfGXzI2j9XOpS7pppqKdWEPrs7drwqG0BeJcNajQQr-uEOs9Ftu58HyeEO42KY2X-9cbz8FAUq05bLOJQoiOGafg~gwW3-Iy3hHk11PgcNcLezuX73OD-gYFRMpebwUyw4X1xqZd7iA9GFs7ECS-qeMkpWvxAjr2Mw4ZHeUq-IAzV9c1L6quWKVeSfP0sbSr9v-N7~sOwbODrU32aGH9A4z6eRjwLdelmr6tIpwtFIyLrq177-nmllHJFp4k3yzrecAlFX9QrArn7D0anyjBnU4XlDdGKZairJkAA0Z29rIlIvGdsQ__&Key-Pair-Id=KUT5TJCACFTXG","The Chico City Council on Aug. 19 adopted a resolution denying an appeal from Mark Speltz and upheld the airport commission’s earlier approval of a lease for Aeroflight at the airport hangar known as 100 Lockheed.

Speltz told the council he relied on city staff representations and spent money and effort to prepare his operation. “I have acted in good faith,” he said during public comment, asking the council to “uphold the commitment made by your appointed airport manager and allow me to continue my lease as promised.”

The council’s discussion centered on two competing claims: Speltz’s assertion that airport manager communications — including a January email — amounted to a binding promise, and the city attorney’s position that leases must be executed in writing and approved by the airport commission under the municipal code. The city attorney cited case law and municipal requirements, saying the manager lacked authority to bind the city to a lease without the required written approvals.

William (Bill) Warren, an attorney representing Speltz, warned the council that his client would pursue litigation if the appeal was denied. Warren said his review found written and email exchanges and that Speltz relied on promises to his detriment: “The facts here are so clear. There was a November 6 email ... My client would not have done that but for the promises of the city.”

After debate about ethics, process and the reliability of verbal commitments, Councilmember Winslow moved a substitute motion to adopt the resolution denying the appeal and upholding the airport commission’s approval of the Aeroflight lease. The motion passed 5-2 (Goldstein, Holly, Winslow, Bennett and Mayor Reynolds voting yes; O’Brien and Van Overbeck voting no). The council also heard public statements from Speltz and his counsel urging the city to honor the earlier assurances.

The resolution denies Speltz’s appeal but does not resolve his attorney’s stated intent to pursue legal remedies. The city attorney advised the council at the meeting about limits on authority for staff and the required steps for a lawful lease, and council members noted the risk of litigation if the appeal were denied.

The council did not direct additional study; staff and the city attorney will handle any follow-up required for the airport’s leasing process and legal exposure.

Speltz and his counsel left the meeting having been heard publicly; Warren said his client would not seek litigation if the council reversed course, but added he would file an action based on promissory estoppel if forced to do so.","The Chico City Council voted 5-2 to deny an appeal by Mark Speltz and uphold the airport commission’s approval of a lease for Aeroflight at 100 Lockheed, after debate over verbal commitments, emails and whether an airport manager had authority to promise a lease.","actionData","errors"]

Article not found

Consultant outlines Chico sales- and transaction-tax mechanics, short-term outlook

Council denies appeal by tenant seeking hangar lease after staff and attorney dispute