Local government: taxes, fees, assessments, and charges: definitions.

Article XIIIC of the California Constitution generally requires a majority vote of the electorate for a local government to impose, extend, or increase any general tax and a 23 vote of the electorate to impose, extend, or increase any special tax, and permits the use of the initiative to affect local taxes, assessments, fees, and charges. Article XIIIC of the California Constitution also defines a local tax and sets out the categories of charges that are excluded from that definition. Existing law, the Proposition 218 Omnibus Implementation Act, prescribes specific procedures and parameters for local jurisdictions to comply with Article XIIIC of the California Constitution, and defines various terms for these purposes. This bill would add a provision to the Proposition 218 Omnibus Implementation Act to additionally define the terms "specific benefit," and "specific government service" for purposes of Article XIIIC of the California Constitution. This bill would declare that it is to take effect immediately as an urgency statute.