California 2013 2013-2014 Regular Session

California Senate Bill SCA8 Introduced / Bill

Filed 12/14/2012

 BILL NUMBER: SCA 8INTRODUCED BILL TEXT INTRODUCED BY Senator Corbett DECEMBER 14, 2012 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of Article XIII A thereof, and by amending Section 2 of Article XIII C thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST SCA 8, as introduced, Corbett. Transportation projects: special taxes: voter approval. The California Constitution conditions the imposition of a special tax by a city, county, or special district upon the approval of 2/3 of the voters of the city, county, or special district voting on that tax, except that certain school entities may levy an ad valorem property tax for specified purposes with the approval of 55% of the voters within the jurisdiction of these entities. This measure would provide that the imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for transportation projects requires the approval of 55% of its voters voting on the proposition. The measure would also make conforming and technical, nonsubstantive changes. Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated local program: no. Resolved by the Senate, the Assembly concurring, That the Legislature of the State of California at its 2013-14 Regular Session commencing on the third day of December 2012, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California that the Constitution of the State be amended as follows: First-- That Section 4 of Article XIII A thereof is amended to read: Section 4.  Cities, Counties and special districts,   Except as otherwise provided by Section 2 of Article XIII     C, a city, county, or special district,  by a two-thirds vote of  the qualified electors of such district   its voters voting on the proposition  , may impose  special taxes on such district   a special tax within that city, county, or special district  , except  an  ad valorem  taxes   tax  on real property or a  transaction   transactions  tax or sales tax on the sale of real property within  such City, County   that city, county,  or special district. Second-- That Section 2 of Article XIII C thereof is amended to read: SEC. 2.  Local Government Tax Limitation.  Notwithstanding any other provision of this Constitution: (a)  All taxes   A tax  imposed by any local government  shall be deemed to be   is  either  a  general  taxes   tax  or  a  special  taxes. Special purpose districts   tax. A special district  or  agencies   agency  , including  a  school  districts, shall have   district, has  no  power   authority  to levy  a general  taxes   tax  . (b)  No   A  local government  may   shall   not  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  is  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   may  continue to be imposed only if  that general tax is  approved by a majority vote of the voters voting in an election on the issue of the imposition, which election  shall be   is  held  within two years of the effective date of this article   no later than November 6, 1998,  and in compliance with subdivision (b). (d)  No   (1)     Except as otherwise provided in paragraph (2), a  local government  may   shall not  impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by  a  two-thirds  vote   of the voters voting on the proposition  . A special tax  shall   is  not  be  deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.  (2) The imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for transportation projects under its jurisdiction, as may otherwise be authorized by law, requires the approval of 55 percent of the voters voting on the proposition. A special tax for the purpose of providing funding for transportation projects is not deemed to have been increased if it is imposed at a rate not higher than the maximum rate previously approved in the manner required by law. The Legislature shall define transportation projects for purposes of this paragraph.