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County staff, HDL give study-session overview of how Kings County receives and could raise sales tax revenue
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Summary
Kings County received an overview from HDL on how Bradley‑Burns (county 1%) and district (add‑on) sales taxes are collected and allocated, with estimates showing roughly $4.5 million to the county from Bradley‑Burns in fiscal 2024–25 and a countywide 1% district tax estimated at $19.5M–$22.5M; HDL said it can produce area‑specific reports and identify misallocations for recovery.
Matthew Boyette, assistant CEO for Kings County, introduced a study session on Feb. 17 to explain how sales and use taxes operate across incorporated and unincorporated areas.
Wayne, a consultant with HDL Companies, told the Board of Supervisors that the county’s Bradley‑Burns 1% sales tax flows to the county general fund and that county receipts can be identified for defined geographies, including unincorporated communities such as Kettleman City. Wayne said Kings County received about $4.5 million from Bradley‑Burns in fiscal 2024–25 (he apologized and corrected an earlier slide showing a higher, erroneous figure).
Wayne explained the difference between the Bradley‑Burns base tax and district (add‑on) taxes, which are destination‑based and can result in different tax rates depending on where a purchase is registered. Using vehicle purchases and e‑commerce examples, he described how district taxes apply when goods or registrations bring value into a jurisdiction with a district tax. He said HDL can produce quarterly or annual reports showing tax generation for narrowly defined street ranges or communities, provided confidentiality rules are met.
Wayne also summarized HDL’s monitoring role: the firm reviews statewide allocations to identify misallocations (for example, tax dollars intended for Kings County that were reported to another jurisdiction). If HDL confirms a misallocation, it seeks correction through the state so the county receives the revenue; the presentation notes an established recovery fee for that service.
Supervisors asked whether HDL could produce a dedicated report for the Kettleman City business jurisdiction and requested more detail about how sales tax receipts are used. Wayne said the revenue comes to the general fund and can support any general governmental purpose. The board and staff emphasized they sought the study session for public education rather than to take immediate action.
The study session concluded with staff saying HDL would provide updated and targeted reports if the board desires them; the item was nonactionable and intended to inform future decisions about potential district taxes or other revenue options.
