Bill > ACA14

Introduced Session

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 one’s 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.

Carl DeMaio (R)*, 

From printer. May be heard in committee May 25. (on 04/25/2025)

Official Document