Attorney General No.
Secretary of State No.
TAXATION. LOCAL GOVERNMENTS AND DISTRICTS. INITIATIVE STATUTE. Enacts statutes regarding taxation by local governments and districts. Imposition of special taxes, defined as taxes for special purposes, will require approval by two-thirds vote of voters. Imposition of general taxes, defined as taxes for general governmental purposes, will require approval by two-thirds vote of legislative body submitting proposed tax to electorate and approval by majority of voters. Contains provisions governing conduct of elections. Contains restrictions on specified types of taxes. Restricts use of revenues from special taxes. Requires ratification by majority vote of voters to continue taxes imposed after August 1, 1985. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: Adoption of this measure would make it more difficult for city governments to impose new taxes in the future since under current law city general purpose taxes may be imposed or increased by a vote of the governing board.
Howard Jarvis, 6363 Wilshire Boulevard, Los Angeles, California 90048
Taxation. Local Governments And Districts. California Initiative 368 (1985).