Approval of Measure H would authorize the County of Los Angeles to impose a one-quarter percent special transactions and use tax on the gross receipts of any retailer from the sale of all personal property in the incorporated and unincorporated territory of the County. This measure was placed on the ballot by resolution of the County Board of Supervisors.

Proceeds from the tax will be used to generate ongoing funding to prevent and combat homelessness within Los Angeles County, including funding mental health, substance abuse treatment, health care, education, job training, rental and housing subsidies, case management and services, emergency and affordable housing, transportation, outreach, prevention, and supportive services for homeless children, families, foster youth, veterans, battered women, seniors, disabled individuals, and other homeless adults, consistent with the strategies developed through the Homeless Initiative adopted by the Board, and as otherwise directed by the Board to address the causes and effects of homelessness.

If this tax is approved by voters, the County Auditor-Controller shall have an independent auditor prepare and file a report with the Board by Dec. 31 of each year the tax is imposed. The report shall state: (1) the amount of tax revenues collected and expended each year; and (2) the status of any project and description of services or programs funded from proceeds of the Tax.

If approved, the measure creates a Citizens’ Oversight Advisory Board composed of five members appointed by the Board which shall review semi-annually all expenditures from the tax, annually publish a complete accounting of all allocations each year, and submit periodic evaluations to the County.

The tax proceeds shall be deposited into a special account, created and maintained by the County, and shall only be used for the specific purposes outlined in the ordinance.