The City of Oceanside is committed to consistent, ongoing infrastructure maintenance. The City maintains more than 400 miles of streets and 590 miles of water pipes that serve the community. Delaying the maintenance of these essential services leads to increasing costs over the long term. Regular maintenance and timely upgrades help ensure that these systems operate efficiently, support public safety, and sustain the quality of life that Oceanside residents expect. The City also maintains safe and clean public parks and local emergency services including police, firefighters, and paramedic response. 

To fund Oceanside’s growing public safety and infrastructure needs, the Oceanside City Council voted unanimously to place a half-cent sales tax measure for the November 2026 ballot. If approved by Oceanside voters, this measure would provide locally-controlled funding to:

●  Expand on the repair and maintainence of aging streets, repair potholes, and maintain sidewalks, parks, beaches, and public facilities
●  Remove graffiti and clean up trash and litter on streets, sidewalks, and public areas
●  Make improvements to roads and intersections to better manage traffic congestion
●  Improve 911 emergency dispatch and response, and community safety
●  Establish a Public Safety Center to enhance 911 response, community safety, and crime lab technology

●  Transparent public hearings on expenditure plans and disclosures of all annual expenditure reports

 ●  Independent Citizens Oversight Committee

●  All funds would stay in Oceanside and no funds could be taken away by the state

●  No tax on basic needs, including groceries, feminine hygiene products, and medicine

The San Diego County Taxpayer's Association recently endorsed Measure S.

Sales tax revenue is needed to maintain and improve Oceanside’s infrastructure and public safety. Most of the sales tax generated locally goes to the State of California, the County of San Diego, or SANDAG. This local measure ensures that every penny stays in Oceanside and that the City has local control over how funds from sales tax are spent.

Many City facilities are aging, and face issues like outdated electrical systems, plumbing failures, roof leaks, and earthquake safety concerns. Delaying repairs only makes them more expensive over time. 

In 2024, nearly 70% of voters approved a renewal of Measure X, originally approved by voters in 2018. Measure X is a half-cent sales tax which generates funding for City projects like homeless services, EMT program, Community Service Officers, youth programs, road repairs, traffic calming, and beach restoration. Measure X has helped the City fund a new firefighting training facility, a new downtown fire station, 14 new beach restrooms, and expanded EMT services. Learn more about Measure X’s accomplishments

Independent audits and public disclosures of all Measure X funds confirm that funding generated has been spent as promised.

Additional local funding is needed to help the City maintain its infrastructure by fixing streets, improving traffic flow, rebuilding the concrete Pier Bridge, building a Public Safety Center, and investing in crime lab technology.

Just as with Measure X, if approved by voters, the new measure will generate funding only for use in Oceanside. No funding could be taken by the state or county, and all funds would be subject to independent oversight and disclosures. 

Oceanside’s infrastructure and public safety systems are aging, costs are rising, and existing revenues are not keeping up. Delaying repairs only makes problems worse and more expensive to fix later.

The City has identified approximately $678 million in unfunded infrastructure and facility needs, beyond what current revenues can cover. At the same time, most locally-generated sales tax and property tax revenue does not stay with the city, limiting Oceanside’s ability to pay for repairs and renovations and public safety improvements with existing funds.

Measure X was first approved by voters in 2018 and was renewed, with no increase, in 2024. The tax rate from Oceanside’s Measure X has stayed constant, despite increasing costs for the City. 

Measure X provides important ongoing support for City services, but it was not designed to address Oceanside’s full infrastructure backlog. The City has identified approximately $678 million in unfunded capital improvements and infrastructure needs — including streets, water systems, facilities, and public safety infrastructure. Measure X revenues are already committed to maintaining existing programs and services. They are not sufficient to cover large-scale capital repairs, facility modernization, or deferred infrastructure upgrades. Without additional funding, the City would have to delay repairs further, increasing long-term costs.

Yes, essential purchases such as groceries, prescription medicine, and diapers are exempt from sales tax. The sales tax would be paid by anyone who shops in Oceanside, including visitors.

If approved by voters, Measure S would add a half-cent per dollar to all purchases of taxable goods, excluding essential purchases like groceries, medicine, diapers, and feminine hygiene products, which are exempt. The proposed half-cent tax would add 5 cents to every $10 purchase, 10 cents to every $20 purchase, and 50 cents to every $100 purchase of non-essential goods.

An independent study showed that over 60% of sales tax in Oceanside is paid by non-residents.

No. By law, any revenue from a local sales tax measure would be used right here in Oceanside and could not be taken away by state or county governments.

No, this would be a general tax and cannot be used for specific projects. Funding from a sales tax measure would be evaluated and approved through spending plan aligned with priority needs.

The City has made efforts to manage costs, but cutting salaries alone would not come close to addressing Oceanside’s needs. Oceanside provides a full range of services — including its own police and fire departments — and must remain competitive to attract and retain qualified public safety officers and essential staff. Cutting salaries could risk slower emergency response times, higher turnover, and much reduced service quality, which residents consistently say they do not want.

The City’s largest funding challenge is aging infrastructure, not staffing. Oceanside has an estimated $678 million in unfunded infrastructure and facility needs, far beyond what could be solved through personnel cuts. Dedicated local revenue is needed to fix streets, maintain facilities, and modernize public safety infrastructure without compromising essential services.

Only a small portion of property taxes paid by Oceanside residents goes to the city itself. The majority is distributed to schools, the county, and special districts. Because property tax revenue is limited and largely allocated elsewhere, it cannot keep pace with rising infrastructure costs, inflation, and population growth. This is why Oceanside,  like many California cities, relies heavily on sales tax and other local revenue sources to fund basic services such as street maintenance, public safety, and park upkeep.

The proposed sales tax would only be for the City of Oceanside. The half-cent tax would be collected in Oceanside at the point of sale. Visitors, tourists, and residents pay the tax and provide locally-controlled revenue to support the City’s priority needs.

No. If approved by voters, this measure would be in place for 10 years and would then expire. 

If approved, this measure would generate up to $20 million annually for Oceanside to use for infrastructure and public safety projects. 

No. If approved, this sales tax would remain at the same rate for 10 years.

Oceanside and Carlsbad generate revenue very differently, based on each city's mix of businesses, visitors, and property values. The table below compares key per-capita revenue sources for both cities in FY 2024/2025. Carlsbad's higher sales tax revenue is driven in part by its concentration of auto dealerships and a regional outlet mall. Its higher property tax and TOT reflect higher property values and a larger hotel inventory, respectively. Oceanside does not have comparable concentrations of these revenue generators, which results in a lower per-capita revenue base across all three categories despite having a larger population. Oceanside also maintains coastal infrastructure, including its harbor and pier, that Carlsbad does not have; most Carlsbad beaches are maintained by California State Parks rather than the city.

City of Carlsbad vs. City of Oceanside Tax Comparison, FY 2024–2025

Metric	Carlsbad	Oceanside
Population	116,368	174,340
Sales and Use Tax	$55,900,000	$49,923,733
Sales Tax per Capita	$480	$286
Property Tax	$105,336,000	$92,767,885
Property Tax per Capita	$905	$532
Transient Occupancy Tax	$35,500,000	$15,954,415
Transient Occupancy Tax per Capita	$305	$91