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8 <br /> <br /> TAXES <br />According to the California Constitution, every local agency charge is a “tax,” unless it falls into a list <br />of specified exceptions:iii <br />• User fees for a specific benefit, privilege, service or product provided to the payor. Items <br />include: fees for parks and recreation classes, some utilities, public records copying fees, DUI <br />emergency response fees, emergency medical and ambulance transport service fees. <br />• Regulatory fees for reasonable regulatory costs of issuing licenses and permits, and <br />performing inspections and enforcement such as health and safety permits, building permits, <br />police background checks, pet licenses, bicycle licenses and permits for regulated commercial <br />activities. <br />• Rental fees imposed for entrance to or use of government property. These include: facility <br />room rentals, equipment rentals, park, museum and zoo entrance fees, golf greens <br />fees, on and off-street parking and tolls. <br />• Fines or penalties such as parking fines, code enforcement fees and penalties, late payment <br />fees, interest charges and other charges for violation of the law. <br />• A charge imposed as a condition of property development such as building permit fees, <br />construction and grading permits, development impact fees and fees for California <br />Environmental Quality Act requirements. <br />• Benefit assessments and property related fees imposed in accordance with the provisions of <br />Article XIII D (Proposition 218) such as a lighting and landscape assessment and fees <br />for property related services such as many retail water and sewer fees.iv <br /> <br />In contrast to an assessment or a fee, a tax need not be levied in proportion to specific benefit to a <br />person or property. Tax revenues are an important source of funding for both county and city services <br />and for many special districts. In addition to local taxes, counties rely significantly on tax dollars <br />allocated from the state and federal governments. <br /> TAX- General TAX- Parcel or Special <br />(earmarked) <br />G.O. BOND <br />(w/tax) Fee / fine / rent <br />City / County Majority voter <br />approval Two-thirds voter approval Two-thirds voter <br />approval <br />Majority of the <br />governing <br />board* <br />Special <br />District n/a Two-thirds voter approval Two-thirds voter <br />approval <br />Majority of the <br />governing <br />board* <br />K-14 School n/a Two-thirds voter approval <br />(parcel tax) <br />55% voter <br />approval** <br />Majority of the <br />governing <br />board* <br />State <br />For any law that will increase the taxes of any <br />taxpayer, two-thirds of each house of the Legislature <br />- or approval of majority of statewide voters. <br />Statewide <br />majority voter <br />approval <br />Majority of each <br />house <br />* Additional procedures apply for property related fees. <br />** Per Proposition 39 (2000), maximum tax rate limits and other conditions apply for a 55% threshold school bond or threshold is two-thirds. <br /> <br /> <br />Page 26 of 109