SECTIONS 53720-53730 - California Statutes

GOVERNMENT CODE

SECTION 53720-53730

53720. DEFINITIONS.
As used in this Article:
(a) "local government" means any county, city, city and county,
including a chartered city or county, or any public or municipal
corporation; and,
(b) "district" means an agency of the state, formed pursuant to
general law or special act, for the local performance of governmental
or proprietary functions within limited boundaries.

53721. All taxes are either special taxes or general taxes. General
taxes are taxes imposed for general governmental purposes. Special
taxes are taxes imposed for specific purposes.

53721.5. A transactions and use tax imposed by an ordinance adopted
pursuant to Chapter 13.6 (commencing with Section 26290) of Part 2
of Division 2 of Title 3 shall be deemed to be a general tax for the
purposes of this article, unless the transactions and use tax
ordinance, or an amendment thereto, either declares the tax to be a
special tax or requires the proceeds of the tax to be placed in a
fund other than the general fund of the San Joaquin County Regional
Justice Facilities Financing Agency, or a similar fund, and
irrevocably restricts the use of the proceeds to specific purposes of
more limited scope and type than the general governmental purposes
of the San Joaquin County Regional Justice Facilities Financing
Agency set forth in Section 26291.7. The receipt or retention of the
proceeds of the transactions and use tax, imposed by an ordinance
adopted pursuant to Chapter 13.6 (commencing with Section 26290) of
Part 2 of Division 2 of Title 3 by a bond trustee for bonds secured
by the proceeds of the tax shall not cause a general tax to become a
special tax.

53721.6. (a) A retail transactions and use tax imposed by an
ordinance adopted pursuant to Chapter 13.7 (commencing with Section
26295) or 13.8 (commencing with Section 26299.000) of Part 2 of
Division 2 of Title 3 shall be deemed to be a general tax for the
purposes of this article unless the transactions and use tax
ordinance, or an amendment thereto, either declares the tax to be a
special tax or requires the proceeds of the tax to be placed in a
fund other than the general fund of the county regional justice
facilities financing agency, or a similar fund, and irrevocably
restricts the use of the proceeds to specific purposes of more
limited scope and type than the general governmental purposes of the
county regional justice facilities financing agency set forth in
Section 26298.18 or 26299.031.
(b) The receipt or retention of the proceeds of the transactions
and use tax, imposed by an ordinance adopted pursuant to Chapter 13.7
(commencing with Section 26295) or 13.8 (commencing with Section
26299.000) of Part 2 of Division 2 of Title 3 by a bond trustee for
bonds secured by the proceeds of the tax shall not cause a general
tax to become a special tax.

53722. No local government or district may impose any special tax
unless and until such special tax is submitted to the electorate of
the local government, or district and approved by a two-thirds vote
of the voters voting in an election on the issue.

53723. No local government, or district, whether or not authorized
to levy a property tax, may impose any general tax unless and until
such general tax is submitted to the electorate of the local
government, or district and approved by a majority vote of the voters
voting in an election on the issue.

53724. (a) A tax subject to the vote requirements prescribed by
Section 53722 or Section 53723 shall be proposed by an ordinance or
resolution of the legislative body of the local government or
district. The ordinance or resolution proposing such tax shall
include the type of tax and rate of tax to be levied, the method of
collection, the date upon which an election shall be held on the
issue, and, if a special tax, the purpose or service for which its
imposition is sought.
(b) No tax subject to the vote requirement prescribed by Section
53723 shall be presented at an election unless the ordinance or
resolution proposing such tax is approved by a two-thirds vote of all
members of the legislative body of the local government or district.
(c) Except as provided in subdivision (d), the election on any tax
proposed pursuant to this Article shall be consolidated with a
statewide primary election, a statewide general election, or a
regularly scheduled local election at which all of the electors of
the local government or district are entitled to vote.
(d) Notwithstanding subdivision (c), the legislative body of the
local government or district may provide that the election on any tax
proposed pursuant to this Article shall be held at any date
otherwise permitted by law. The local government or district shall
bear the cost of any election held pursuant to this subdivision. An
election held pursuant to this subdivision shall be deemed at the
request of the local government or district calling such election,
and shall not be deemed a state mandate.
(e) The revenues from any special tax shall be used only for the
purpose or service for which it was imposed, and for no other purpose
whatsoever.

53725. (a) Except as permitted in Section 1 of Article XIII A of
the California Constitution, no local government or district may
impose any ad valorem taxes on real property. No local government or
district may impose any transaction tax or sales tax on the sale of
real property within the city, county or district.
(b) Taxes permitted by Subdivision (b) of Section 1 of Article
XIII A of the California Constitution shall not be subject to the
vote requirements prescribed by this Article.

53726. Except as set forth in Section 53727, this Article shall not
be construed to repeal or affect any statute enacted prior to August
1, 1985 which authorizes the imposition of a special tax.

53727. (a) Neither this Article, nor Article XIII A of the
California Constitution, nor Article 3.5 of Division 1 of Title 5 of
the Government Code (commencing with Section 50075) shall be
construed to authorize any local government or district to impose any
general or special tax which it is not otherwise authorized to
impose; provided, however, that any special tax imposed pursuant to
Article 3.5 of Division 1 of Title 5 of the Government Code prior to
August 1, 1985 shall not be affected by this section.
(b) Any tax imposed by any local government or district on or
after August 1, 1985, 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 imposition,
which election shall be held within two years of the effective date
of this Article. Any local government or district which fails to seek
or obtain such majority approval shall cease to impose such tax on
and after November 15, 1988.

53728. If any local government or district imposes any tax without
complying with the requirements of this Article, or in excess of its
authority as clarified by Section 53727, whether or not any provision
of Section 53727 is held not applicable to such jurisdiction, the
amount of property tax revenue allocated to the jurisdiction pursuant
to Chapter 6 of part 0.5 of Division 1 of the Revenue and Taxation
Code (commencing with Section 95) shall be reduced by one dollar ($1.
00) for each one dollar ($1.00) of revenue attributable to such tax
for each year that the tax is collected. Nothing in this section
shall impair the right of any citizen or taxpayer to maintain any
action to invalidate any tax imposed in violation of this Article.

53729. This Article may only be amended by vote of the electorate
of the State of California.

53730. If any provision of this Article, or the application thereof
to any person, organization, local government, district, or
circumstance is held invalid or unconstitutional, the provision to
other persons, organizations, local governments, districts, or
circumstances shall not be affected thereby but shall remain in full
force and effect.