State taxes: vote requirement.

The California Constitution provides that any changes in state taxes enacted for the purpose of increasing revenues collected pursuant to those taxes, whether by increased rates or changes in methods of computation, must be imposed by a bill passed by not less than 23 of the membership of each house of the Legislature. Existing law does not define the specific terms used in establishing this vote requirement, or specify the manner in which this vote requirement is to be applied. This bill would clarify the meaning of state taxes for purposes of this constitutional vote requirement.