Attorney General No.
Secretary of State No.
Provides that any state law change resulting in higher taxes for any taxpayer due to tax rate or computation change requires two-thirds vote of both houses of Legislature. Redefines as tax any charge imposed by state/local government, with exceptions including charges for government services provided directly to payer where charge does not exceed reasonable service cost or reasonable regulatory costs of licensing, permitting, inspecting, auditing or administrative adjudication. Voids taxes enacted or increased after January 1, 2005, but before measure's effective date, unless taxes re-enacted per this amendment. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: Potentially significant decrease in state and local revenues from certain fees or charges, depending upon future actions of the Legislature, local governing bodies, and local electorates.
Allan S. Zaremberg
Failed to Qualify
Legislative Vote Requirement for Taxes. Redefinition of Tax. Initiative Constitutional Amendment. California Initiative 1135 (2005).