The Live Oak City Council approved a conditional revenue-sharing agreement with Sutter County on Sept. 16 that would return to the city 100% of Measure G transactions-and-use tax revenue generated in Live Oak, if county voters approve the proposed 1% tax on Nov. 3.
Under the terms presented to the council, Live Oak would receive a minimum prorated share of $750,000 annually through the end of fiscal year 2028. Starting in fiscal year 2029, the city would receive the full amount generated in Live Oak; city staff said projections indicate that would be about $800,000 or more annually.
The agreement was approved by resolution authorizing the exchange of tax revenues with Sutter County if Measure G passes. The Sept. 16 City Council meeting record shows the council taking the action after the city manager described the measure as a potential source of funding for public safety and other city services.
During the discussion, the city manager said Live Oak faces an estimated $800,000 structural deficit in its general fund. He said the measure’s passage would help stabilize the city and avoid further reductions, including to public safety. Those deficit and service-impact estimates were presented by city staff and were not independently established in the meeting record.
The agreement is part of a broader arrangement involving the county and its cities. Staff said the Sutter County Board of Supervisors placed Measure G on the ballot and directed the county administrator to negotiate revenue-sharing agreements with participating agencies. The council’s action does not make the tax effective; that depends on voter approval.
The city has identified the executed agreement, the county resolution and a fiscal analysis comparing the projected revenue with the structural deficit as documents for further review.
