City of Bell: business license taxes: unlawful increases and charges.

Existing law prohibits the legislative body of a city or county from imposing, extending, or increasing any general tax unless that city or county has submitted the proposed imposition, extension, or increase to the electorate and the electorate approves the imposition, extension, or increase by majority vote. This bill would require the City of Bell to return all funds attributable to unlawful increases in business license taxes charged during the calendar years 2000 to 2010, inclusive, to those licensees affected by those unlawful increases. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Bell.