California Constitution
ARTICLE 13C  (VOTER APPROVAL FOR LOCAL TAX LEVIES)


SECTION 1.  Definitions.  As used in this article:
   (a) "General tax" means any tax imposed for general governmental
purposes.
   (b) "Local government" means any county, city, city and county,
including a charter city or county, any special district, or any
other local or regional governmental entity.
   (c) "Special district" means an agency of the State, formed
pursuant to general law or a special act, for the local performance
of governmental or proprietary functions with limited geographic
boundaries including, but not limited to, school districts and
redevelopment agencies.
   (d) "Special tax" means any tax imposed for specific purposes,
including a tax imposed for specific purposes, which is placed into a
general fund.



California Constitution
ARTICLE 13C  (VOTER APPROVAL FOR LOCAL TAX LEVIES)


SEC. 2.  Local Government Tax Limitation.  Notwithstanding any other
provision of this Constitution:
   (a) All taxes imposed by any local government shall be deemed to
be either general taxes or special taxes.  Special purpose districts
or agencies, including school districts, shall have no power to levy
general taxes.
   (b) No local government may impose, extend, or increase any
general tax unless and until that tax is submitted to the electorate
and approved by a majority vote.  A general tax shall not be deemed
to have been increased if it is imposed at a rate not higher than the
maximum rate so approved.  The election required by this subdivision
shall be consolidated with a regularly scheduled general election
for members of the governing body of the local government, except in
cases of emergency declared by a unanimous vote of the governing
body.
   (c) Any general tax imposed, extended, or increased, without voter
approval, by any local government on or after January 1, 1995, and
prior to the effective date of this article, shall continue to be
imposed only if approved by a majority vote of the voters voting in
an election on the issue of the imposition, which election shall be
held within two years of the effective date of this article and in
compliance with subdivision (b).
   (d) No local government may impose, extend, or increase any
special tax unless and until that tax is submitted to the electorate
and approved by a two-thirds vote.  A special tax shall not be deemed
to have been increased if it is imposed at a rate not higher than
the maximum rate so approved.



California Constitution
ARTICLE 13C  (VOTER APPROVAL FOR LOCAL TAX LEVIES)


SEC. 3.  Initiative Power for Local Taxes, Assessments, Fees and
Charges.  Notwithstanding any other provision of this Constitution,
including, but not limited to, Sections 8 and 9 of Article II, the
initiative power shall not be prohibited or otherwise limited in
matters of reducing or repealing any local tax, assessment, fee or
charge.  The power of initiative to affect local taxes, assessments,
fees and charges shall be applicable to all local governments and
neither the Legislature nor any local government charter shall impose
a signature requirement higher than that applicable to statewide
statutory initiatives.