| 1 | 1 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Constitutional Amendment No. 14Introduced by Assembly Member DeMaioApril 24, 2025 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 2 of Article XIII C thereof, by adding Section 8.5 to Article II thereof, and by adding Section 2.5 to Article XIII thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTACA 14, as introduced, DeMaio. Taxes and fees: voter thresholds.(1) The California Constitution defines the power of the initiative as the power of the electors to propose statutes and amendments to the Constitution and to adopt or reject them. The California Constitution, before circulation of an initiative for signatures, requires a copy of the initiative to be submitted to the Attorney General to prepare a title and summary of the measure. This measure would require an initiative measure proposing to impose or increase a tax or a fee to meet specified requirements, including that the title of the initiative measure begin with the capitalized words TAX INCREASE: or FEE INCREASE:, and that the summary state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(2) The California Constitution requires a state statute that would result in any taxpayer paying a higher tax to be imposed by an act passed by 2/3 vote of each house of the Legislature, and defines tax for these purposes to mean any levy, charge, or exaction of any kind imposed by the state.The California Constitution provides that all taxes imposed by a local government are either general taxes or special taxes, and requires that taxes imposed, extended, or increased by a local government be submitted to the electorate and approved by a majority vote, in the case of general taxes, or a 2/3 vote, in the case of special taxes. The California Constitution prohibits a local government from imposing, extending, or increasing a general tax unless the tax is submitted to the electorate and approved by a majority vote, and prohibits a local government from imposing, extending, or increasing a special tax unless the tax is submitted to the electorate and approved by a 2/3 vote.This measure would prohibit a local law or amendment to a charter from imposing, extending, or increasing any special tax until that tax is submitted to the electorate and approved by a 2/3 vote. The measure would also prohibit the imposition or increase of a tax or fee on savings or investments, changing ones residency from this state to another state or country, motor vehicles, and motor vehicle fuels, as specified, unless the imposition or increase of the tax or fee is submitted to the electorate and approved by a majority of the voters for general purposes, or by 2/3 of the voters for specific purposes. Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextResolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 202526 Regular Session commencing on the second day of December 2024, 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 8.5 is added to Article II thereof, to read:SEC. 8.5. (a) An initiative measure proposing to impose or increase a tax or a fee shall meet all of the following requirements:(1) The title shall begin with the capitalized words TAX INCREASE: or FEE INCREASE: as appropriate. (2) The summary shall state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(3) The summary shall state the use of the revenue derived from the tax. If the proposed tax is a general tax, the phrase for general government use shall be included in the summary, and no other government program or service shall be mentioned in the summary. (b) An initiative measure that does not impose or increase a tax, fee, or charge shall not state in the title or summary that it will, or intends to, use revenue from a general tax for a specific purpose.Second That Section 2.5 is added to Article XIII thereof, to read:SEC. 2.5. (a) Notwithstanding any other provision of this Constitution, a tax or fee specified in subdivision (b) shall only be imposed or increased if the tax or fee is submitted to the electorate and approved as follows: (1) If the tax or fee is for general purposes, by a majority of the voters in that election.(2) If the tax or fee is for a specific purpose, including being earmarked for a purpose, by two-thirds of the voters in that election.(b) This section shall apply to the following taxes and fees:(1) Imposing or increasing a tax or fee on asset value savings or investments, including, but not limited to, shares of capital stock, evidences of indebtedness, and any legal or equitable interest. (2) Imposing or increasing a tax or fee on the act of changing ones residency from this state to another state or country during the taxable year.(3) Imposing or increasing a tax or fee on motor vehicles, vehicle mileage, or any other component of a vehicle. (4) Imposing or increasing a tax or fee on motor vehicle fuels for use in motor vehicles, including, but not limited to, gasoline and diesel fuels.Third That Section 2 of Article XIIIC thereof is amended to read: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.(e) A local law or amendment to a charter, whether proposed by the local governing body or by an elector, 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. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Constitutional Amendment No. 14Introduced by Assembly Member DeMaioApril 24, 2025 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 2 of Article XIII C thereof, by adding Section 8.5 to Article II thereof, and by adding Section 2.5 to Article XIII thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTACA 14, as introduced, DeMaio. Taxes and fees: voter thresholds.(1) The California Constitution defines the power of the initiative as the power of the electors to propose statutes and amendments to the Constitution and to adopt or reject them. The California Constitution, before circulation of an initiative for signatures, requires a copy of the initiative to be submitted to the Attorney General to prepare a title and summary of the measure. This measure would require an initiative measure proposing to impose or increase a tax or a fee to meet specified requirements, including that the title of the initiative measure begin with the capitalized words TAX INCREASE: or FEE INCREASE:, and that the summary state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(2) The California Constitution requires a state statute that would result in any taxpayer paying a higher tax to be imposed by an act passed by 2/3 vote of each house of the Legislature, and defines tax for these purposes to mean any levy, charge, or exaction of any kind imposed by the state.The California Constitution provides that all taxes imposed by a local government are either general taxes or special taxes, and requires that taxes imposed, extended, or increased by a local government be submitted to the electorate and approved by a majority vote, in the case of general taxes, or a 2/3 vote, in the case of special taxes. The California Constitution prohibits a local government from imposing, extending, or increasing a general tax unless the tax is submitted to the electorate and approved by a majority vote, and prohibits a local government from imposing, extending, or increasing a special tax unless the tax is submitted to the electorate and approved by a 2/3 vote.This measure would prohibit a local law or amendment to a charter from imposing, extending, or increasing any special tax until that tax is submitted to the electorate and approved by a 2/3 vote. The measure would also prohibit the imposition or increase of a tax or fee on savings or investments, changing ones residency from this state to another state or country, motor vehicles, and motor vehicle fuels, as specified, unless the imposition or increase of the tax or fee is submitted to the electorate and approved by a majority of the voters for general purposes, or by 2/3 of the voters for specific purposes. Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION |
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| 11 | 11 | | Assembly Constitutional Amendment |
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| 13 | 13 | | No. 14 |
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| 14 | 14 | | |
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| 15 | 15 | | Introduced by Assembly Member DeMaioApril 24, 2025 |
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| 16 | 16 | | |
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| 17 | 17 | | Introduced by Assembly Member DeMaio |
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| 18 | 18 | | April 24, 2025 |
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| 22 | 22 | | A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 2 of Article XIII C thereof, by adding Section 8.5 to Article II thereof, and by adding Section 2.5 to Article XIII thereof, relating to taxation. |
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| 24 | 24 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 27 | 27 | | |
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| 28 | 28 | | ACA 14, as introduced, DeMaio. Taxes and fees: voter thresholds. |
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| 30 | 30 | | (1) The California Constitution defines the power of the initiative as the power of the electors to propose statutes and amendments to the Constitution and to adopt or reject them. The California Constitution, before circulation of an initiative for signatures, requires a copy of the initiative to be submitted to the Attorney General to prepare a title and summary of the measure. This measure would require an initiative measure proposing to impose or increase a tax or a fee to meet specified requirements, including that the title of the initiative measure begin with the capitalized words TAX INCREASE: or FEE INCREASE:, and that the summary state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(2) The California Constitution requires a state statute that would result in any taxpayer paying a higher tax to be imposed by an act passed by 2/3 vote of each house of the Legislature, and defines tax for these purposes to mean any levy, charge, or exaction of any kind imposed by the state.The California Constitution provides that all taxes imposed by a local government are either general taxes or special taxes, and requires that taxes imposed, extended, or increased by a local government be submitted to the electorate and approved by a majority vote, in the case of general taxes, or a 2/3 vote, in the case of special taxes. The California Constitution prohibits a local government from imposing, extending, or increasing a general tax unless the tax is submitted to the electorate and approved by a majority vote, and prohibits a local government from imposing, extending, or increasing a special tax unless the tax is submitted to the electorate and approved by a 2/3 vote.This measure would prohibit a local law or amendment to a charter from imposing, extending, or increasing any special tax until that tax is submitted to the electorate and approved by a 2/3 vote. The measure would also prohibit the imposition or increase of a tax or fee on savings or investments, changing ones residency from this state to another state or country, motor vehicles, and motor vehicle fuels, as specified, unless the imposition or increase of the tax or fee is submitted to the electorate and approved by a majority of the voters for general purposes, or by 2/3 of the voters for specific purposes. |
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| 32 | 32 | | (1) The California Constitution defines the power of the initiative as the power of the electors to propose statutes and amendments to the Constitution and to adopt or reject them. The California Constitution, before circulation of an initiative for signatures, requires a copy of the initiative to be submitted to the Attorney General to prepare a title and summary of the measure. |
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| 34 | 34 | | This measure would require an initiative measure proposing to impose or increase a tax or a fee to meet specified requirements, including that the title of the initiative measure begin with the capitalized words TAX INCREASE: or FEE INCREASE:, and that the summary state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge. |
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| 36 | 36 | | (2) The California Constitution requires a state statute that would result in any taxpayer paying a higher tax to be imposed by an act passed by 2/3 vote of each house of the Legislature, and defines tax for these purposes to mean any levy, charge, or exaction of any kind imposed by the state. |
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| 37 | 37 | | |
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| 38 | 38 | | The California Constitution provides that all taxes imposed by a local government are either general taxes or special taxes, and requires that taxes imposed, extended, or increased by a local government be submitted to the electorate and approved by a majority vote, in the case of general taxes, or a 2/3 vote, in the case of special taxes. The California Constitution prohibits a local government from imposing, extending, or increasing a general tax unless the tax is submitted to the electorate and approved by a majority vote, and prohibits a local government from imposing, extending, or increasing a special tax unless the tax is submitted to the electorate and approved by a 2/3 vote. |
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| 40 | 40 | | This measure would prohibit a local law or amendment to a charter from imposing, extending, or increasing any special tax until that tax is submitted to the electorate and approved by a 2/3 vote. The measure would also prohibit the imposition or increase of a tax or fee on savings or investments, changing ones residency from this state to another state or country, motor vehicles, and motor vehicle fuels, as specified, unless the imposition or increase of the tax or fee is submitted to the electorate and approved by a majority of the voters for general purposes, or by 2/3 of the voters for specific purposes. |
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| 41 | 41 | | |
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| 42 | 42 | | ## Digest Key |
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| 43 | 43 | | |
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| 44 | 44 | | ## Bill Text |
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| 46 | 46 | | Resolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 202526 Regular Session commencing on the second day of December 2024, 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: |
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| 48 | 48 | | First That Section 8.5 is added to Article II thereof, to read:SEC. 8.5. (a) An initiative measure proposing to impose or increase a tax or a fee shall meet all of the following requirements:(1) The title shall begin with the capitalized words TAX INCREASE: or FEE INCREASE: as appropriate. (2) The summary shall state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(3) The summary shall state the use of the revenue derived from the tax. If the proposed tax is a general tax, the phrase for general government use shall be included in the summary, and no other government program or service shall be mentioned in the summary. (b) An initiative measure that does not impose or increase a tax, fee, or charge shall not state in the title or summary that it will, or intends to, use revenue from a general tax for a specific purpose. |
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| 50 | 50 | | First That Section 8.5 is added to Article II thereof, to read: |
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| 51 | 51 | | |
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| 52 | 52 | | ### First |
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| 54 | 54 | | SEC. 8.5. (a) An initiative measure proposing to impose or increase a tax or a fee shall meet all of the following requirements:(1) The title shall begin with the capitalized words TAX INCREASE: or FEE INCREASE: as appropriate. (2) The summary shall state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(3) The summary shall state the use of the revenue derived from the tax. If the proposed tax is a general tax, the phrase for general government use shall be included in the summary, and no other government program or service shall be mentioned in the summary. (b) An initiative measure that does not impose or increase a tax, fee, or charge shall not state in the title or summary that it will, or intends to, use revenue from a general tax for a specific purpose. |
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| 56 | 56 | | SEC. 8.5. (a) An initiative measure proposing to impose or increase a tax or a fee shall meet all of the following requirements:(1) The title shall begin with the capitalized words TAX INCREASE: or FEE INCREASE: as appropriate. (2) The summary shall state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(3) The summary shall state the use of the revenue derived from the tax. If the proposed tax is a general tax, the phrase for general government use shall be included in the summary, and no other government program or service shall be mentioned in the summary. (b) An initiative measure that does not impose or increase a tax, fee, or charge shall not state in the title or summary that it will, or intends to, use revenue from a general tax for a specific purpose. |
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| 58 | 58 | | SEC. 8.5. (a) An initiative measure proposing to impose or increase a tax or a fee shall meet all of the following requirements:(1) The title shall begin with the capitalized words TAX INCREASE: or FEE INCREASE: as appropriate. (2) The summary shall state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.(3) The summary shall state the use of the revenue derived from the tax. If the proposed tax is a general tax, the phrase for general government use shall be included in the summary, and no other government program or service shall be mentioned in the summary. (b) An initiative measure that does not impose or increase a tax, fee, or charge shall not state in the title or summary that it will, or intends to, use revenue from a general tax for a specific purpose. |
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| 60 | 60 | | SEC. 8.5. (a) An initiative measure proposing to impose or increase a tax or a fee shall meet all of the following requirements: |
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| 61 | 61 | | |
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| 62 | 62 | | ###### SEC. 8.5. |
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| 64 | 64 | | (1) The title shall begin with the capitalized words TAX INCREASE: or FEE INCREASE: as appropriate. |
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| 66 | 66 | | (2) The summary shall state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge. |
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| 68 | 68 | | (3) The summary shall state the use of the revenue derived from the tax. If the proposed tax is a general tax, the phrase for general government use shall be included in the summary, and no other government program or service shall be mentioned in the summary. |
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| 70 | 70 | | (b) An initiative measure that does not impose or increase a tax, fee, or charge shall not state in the title or summary that it will, or intends to, use revenue from a general tax for a specific purpose. |
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| 72 | 72 | | Second That Section 2.5 is added to Article XIII thereof, to read:SEC. 2.5. (a) Notwithstanding any other provision of this Constitution, a tax or fee specified in subdivision (b) shall only be imposed or increased if the tax or fee is submitted to the electorate and approved as follows: (1) If the tax or fee is for general purposes, by a majority of the voters in that election.(2) If the tax or fee is for a specific purpose, including being earmarked for a purpose, by two-thirds of the voters in that election.(b) This section shall apply to the following taxes and fees:(1) Imposing or increasing a tax or fee on asset value savings or investments, including, but not limited to, shares of capital stock, evidences of indebtedness, and any legal or equitable interest. (2) Imposing or increasing a tax or fee on the act of changing ones residency from this state to another state or country during the taxable year.(3) Imposing or increasing a tax or fee on motor vehicles, vehicle mileage, or any other component of a vehicle. (4) Imposing or increasing a tax or fee on motor vehicle fuels for use in motor vehicles, including, but not limited to, gasoline and diesel fuels. |
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| 74 | 74 | | Second That Section 2.5 is added to Article XIII thereof, to read: |
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| 76 | 76 | | ### Second |
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| 78 | 78 | | SEC. 2.5. (a) Notwithstanding any other provision of this Constitution, a tax or fee specified in subdivision (b) shall only be imposed or increased if the tax or fee is submitted to the electorate and approved as follows: (1) If the tax or fee is for general purposes, by a majority of the voters in that election.(2) If the tax or fee is for a specific purpose, including being earmarked for a purpose, by two-thirds of the voters in that election.(b) This section shall apply to the following taxes and fees:(1) Imposing or increasing a tax or fee on asset value savings or investments, including, but not limited to, shares of capital stock, evidences of indebtedness, and any legal or equitable interest. (2) Imposing or increasing a tax or fee on the act of changing ones residency from this state to another state or country during the taxable year.(3) Imposing or increasing a tax or fee on motor vehicles, vehicle mileage, or any other component of a vehicle. (4) Imposing or increasing a tax or fee on motor vehicle fuels for use in motor vehicles, including, but not limited to, gasoline and diesel fuels. |
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| 80 | 80 | | SEC. 2.5. (a) Notwithstanding any other provision of this Constitution, a tax or fee specified in subdivision (b) shall only be imposed or increased if the tax or fee is submitted to the electorate and approved as follows: (1) If the tax or fee is for general purposes, by a majority of the voters in that election.(2) If the tax or fee is for a specific purpose, including being earmarked for a purpose, by two-thirds of the voters in that election.(b) This section shall apply to the following taxes and fees:(1) Imposing or increasing a tax or fee on asset value savings or investments, including, but not limited to, shares of capital stock, evidences of indebtedness, and any legal or equitable interest. (2) Imposing or increasing a tax or fee on the act of changing ones residency from this state to another state or country during the taxable year.(3) Imposing or increasing a tax or fee on motor vehicles, vehicle mileage, or any other component of a vehicle. (4) Imposing or increasing a tax or fee on motor vehicle fuels for use in motor vehicles, including, but not limited to, gasoline and diesel fuels. |
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| 82 | 82 | | SEC. 2.5. (a) Notwithstanding any other provision of this Constitution, a tax or fee specified in subdivision (b) shall only be imposed or increased if the tax or fee is submitted to the electorate and approved as follows: (1) If the tax or fee is for general purposes, by a majority of the voters in that election.(2) If the tax or fee is for a specific purpose, including being earmarked for a purpose, by two-thirds of the voters in that election.(b) This section shall apply to the following taxes and fees:(1) Imposing or increasing a tax or fee on asset value savings or investments, including, but not limited to, shares of capital stock, evidences of indebtedness, and any legal or equitable interest. (2) Imposing or increasing a tax or fee on the act of changing ones residency from this state to another state or country during the taxable year.(3) Imposing or increasing a tax or fee on motor vehicles, vehicle mileage, or any other component of a vehicle. (4) Imposing or increasing a tax or fee on motor vehicle fuels for use in motor vehicles, including, but not limited to, gasoline and diesel fuels. |
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| 84 | 84 | | SEC. 2.5. (a) Notwithstanding any other provision of this Constitution, a tax or fee specified in subdivision (b) shall only be imposed or increased if the tax or fee is submitted to the electorate and approved as follows: |
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| 85 | 85 | | |
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| 86 | 86 | | ###### SEC. 2.5. |
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| 88 | 88 | | (1) If the tax or fee is for general purposes, by a majority of the voters in that election. |
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| 90 | 90 | | (2) If the tax or fee is for a specific purpose, including being earmarked for a purpose, by two-thirds of the voters in that election. |
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| 91 | 91 | | |
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| 92 | 92 | | (b) This section shall apply to the following taxes and fees: |
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| 94 | 94 | | (1) Imposing or increasing a tax or fee on asset value savings or investments, including, but not limited to, shares of capital stock, evidences of indebtedness, and any legal or equitable interest. |
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| 96 | 96 | | (2) Imposing or increasing a tax or fee on the act of changing ones residency from this state to another state or country during the taxable year. |
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| 98 | 98 | | (3) Imposing or increasing a tax or fee on motor vehicles, vehicle mileage, or any other component of a vehicle. |
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| 100 | 100 | | (4) Imposing or increasing a tax or fee on motor vehicle fuels for use in motor vehicles, including, but not limited to, gasoline and diesel fuels. |
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| 102 | 102 | | Third That Section 2 of Article XIIIC thereof is amended to read: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.(e) A local law or amendment to a charter, whether proposed by the local governing body or by an elector, 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. |
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| 104 | 104 | | Third That Section 2 of Article XIIIC thereof is amended to read: |
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| 106 | 106 | | ### Third |
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| 108 | 108 | | 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.(e) A local law or amendment to a charter, whether proposed by the local governing body or by an elector, 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. |
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| 110 | 110 | | 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.(e) A local law or amendment to a charter, whether proposed by the local governing body or by an elector, 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. |
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| 112 | 112 | | 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.(e) A local law or amendment to a charter, whether proposed by the local governing body or by an elector, 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. |
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| 114 | 114 | | SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution: |
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| 116 | 116 | | ###### SEC. 2. |
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| 117 | 117 | | |
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| 118 | 118 | | (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. |
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| 119 | 119 | | |
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| 120 | 120 | | (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. |
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| 121 | 121 | | |
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| 122 | 122 | | (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). |
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| 123 | 123 | | |
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| 124 | 124 | | (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. |
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| 125 | 125 | | |
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| 126 | 126 | | (e) A local law or amendment to a charter, whether proposed by the local governing body or by an elector, 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. |
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