Laserfiche WebLink
9 <br /> <br />Counties and cities may impose a variety of taxes. Taxes fall into one of <br />two categories: general or special. <br />A general tax is imposed to raise general-purpose revenues. Counties <br />and cities may use revenues from a general tax for any lawful public <br />purpose. A majority of voters must approve the decision to impose, <br />increase or extend a general tax. A general tax may only be submitted <br />for voter approval at an election for city council or board of supervisors <br />unless a unanimous vote of the governing board declares an <br />emergency. <br />A special tax is a tax imposed for a specific purpose. For example, a <br />city may increase the sales and use tax by adding a special use tax for <br />public safety, the acquisition of open space or transportation projects. <br />All taxes imposed by special districts are considered special taxes. <br />Since the tax is for a specific purpose, the revenues may only be used <br />for that purpose. Two-thirds of voters must agree to enact, increase or <br />extend a special tax. <br /> <br /> General Tax Special Tax <br />Use of <br />Revenues <br />Unrestricted Specific purpose <br />Governing <br />Body <br />Approval <br />• Counties and general <br />law cities: two-thirds <br />• Charter cities: majority <br />• Transactions and use <br />taxes: two-thirds <br />• Special districts may <br />not adopt general <br />taxes. <br />Majority <br />Voter <br />Approval <br />Majority Two-thirds <br />Other <br />Rules <br />A general tax election <br />must be consolidated with <br />a regularly scheduled <br />general election of <br />members of the <br />governing body, unless <br />an emergency is declared <br />by unanimous vote <br />(among those present) of <br />the governing body. <br />Special tax funds must <br />be deposited in a <br />separate account. The <br />taxing agency must <br />publish an annual report <br />including: 1) the tax rate; <br />2) the amounts of <br />revenues collected and <br />expended; and 3) the <br />status of any project <br />funded by the special <br />tax. <br /> <br />County Property Tax <br />Administration <br />County Assessor. <br />The assessor sets values <br />on property and produces <br />an annual property tax <br />assessment roll. <br />County Auditor-Controller. <br />The auditor-controller <br />receives the assessed values <br />from the assessor and <br />calculates the amount of <br />property tax due. <br />County Treasurer-Tax <br />Collector. The treasurer-tax <br />collector administers the <br />billing, collection, and <br />reporting of property tax <br />revenues levied annually <br />throughout California for not <br />only the county, but also <br />cities, schools and special <br />districts. <br /> <br /> <br />Page 27 of 109