The City of Tracy collects north of $70 million a year in sales tax.

That compares to $18 million for Manteca.

The reason is simple: Tracy is home to a number of fulfillment centers with Amazon being the largest.

As such, Tracy is able to take advantage of the current state law collecting sales tax at the point of origin for online retail sales than at the destination point.

It helps explain why Tracy this month was in a position to break ground on a new 61,300 square-foot multi-generational recreation center.

The project includes a three-court gymnasium, two multi-purpose rooms, a teen lounge, a technology and maker space,  a bouldering/climbing wall, a kitchen, police office, administrative offices, and an indoor running track.

It will also include an outdoor courtyard and deck, skate park, a dog park, a pavilion, a full-size lighted basketball court, nature trails with fitness stations, and a multi-use path promenade.

The Tracy project is worth noting not because of any need to keep up with the Joneses, so to speak.

But it does point out the power of a penny — in Tracy’s case it is the half cent Measure V passed several years ago — in being able to help address civic needs and wants.

Tracy, like Manteca, was facing general fund budgeting issues that threated to crimp general find services such as street maintenance, police and fire. It also poised a challenge in securing funds to wed with growth fees to build amenities such as the recreation complex mentioned previously.

The Measure V sales tax passed in 2016.

Manteca’s proposal to address similar needs locally is Measure Q on the Nov. 5 ballot.

It is a limited 20-year three-quarter of a cent sales tax hike with the top priorities being streets, police and fire including a $56 million new police station at the future extensions of Wawona Street and Milo Candini Drive that will interest just north of the Big League Dreams sports complex.

The tax, if passed, would collect roughly $13 million a year to fund Manteca services and amenities.

Manteca which is likely to reach 95,000 residents in the next year is growing slightly faster that Tracy which is nearing a population of 100,000.

Tracy, thanks primarily to its sales tax has a $115 million general fund to support day-to-day municipal services. That compares to Manteca at $73.8 million.

To contact Dennis Wyatt, email dwyatt@mantecabulletin.com