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In November of 1998, the California voters approved Proposition 10, a constitutional amendment that dedicated a portion of taxes on tobacco products to the development of the California Children and Families initiative.
The California legislature followed the direction of the Proposition and enacted the Children and Families Act, which authorized counties in California to create local commissions to administer funds derived from tax on tobacco products. County Commission receives revenues generated by the tax based upon the annual recorded births to county residents. According to the Act, each California County Board of Supervisors must appoint a Children and Families First Commission to oversee planning and distribution of the Proposition 10 fund in its county. Sutter County, acting through its Board of Supervisors, approved an ordinance establishing the Sutter County Children and Families Commission, appointed commissioners and established the Sutter County Children and Families Commission Trust Fund on January 5, 1999. Each county Commission must develop a comprehensive strategic plan that outlines how the Commission will utilize the revenues generated by the tax. Sutter County Children and Families Commission included the following guiding principles when writing the strategic plan:
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