California Government Code ARTICLE 3.7 - Voter Approval of Taxes

  • Section 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;...
  • Section 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...
  • Section 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...
  • Section 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)...
  • Section 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,...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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 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...
  • Section 53729.
    This Article may only be amended by vote of the electorate of the State of California.(Added November 4, 1986, by initiative Proposition 62.)
  • Section 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...

Last modified: October 22, 2018