The California Constitution requires that any change in state taxes enacted for the purpose of increasing revenues collected by the state, whether by increasing the state tax rate or changing the method of computation of state taxes, may not be enacted without a vote of 2/3 of each house of the Legislature. There is no comparable vote requirement that applies to a bill that imposes a state regulatory fee.
This bill would codify the 2/3 vote requirement that applies to state taxes, as defined, and would apply a corresponding 2/3 vote requirement to statutes imposing, increasing, or extending a state fee, as defined.