SECTION 4.

 Except as provided by Section 4.5, a city, county, or special district, by a two-thirds vote of its voters voting on the proposition, may impose a special tax within that city, county, or special district, except an ad valorem tax on real property or a transactions tax or sales tax on the sale of real property within that city, county, or special district.

SEC. 4.5.

 (a) The imposition, extension, or increase of a parcel tax on real property by a school district, district or community college district, as may otherwise be authorized by law, is subject to approval by 55 percent of the voters of that the district voting on the proposition, if both of the following conditions are met:

(1) The proposition is approved by a majority vote of the membership of the governing board of the school district. district or community college district, as applicable.

(2) The proposition contains all of the following accountability requirements:

(A) A list of the specific purposes and programs that are to be funded.

(B) A requirement that the proceeds be used only for the purposes and programs specified in the proposition, and not for any other purpose.

(C) To ensure compliance with subparagraph (B), a requirement that the governing board of the school district or community college district conduct an annual independent financial audit of the amount of parcel tax proceeds collected and expended, and the specified purposes and programs funded.

(b) For purposes of this section, “parcel tax” means a special tax imposed upon a parcel of real property at a rate that is determined without regard to that property’s value.

SEC. 2.

 Notwithstanding any other provision of this Constitution:

(a) Any tax imposed by any local government is either a general tax or a special tax. A special district or agency, including a school district, district or community college district, has no authority to levy a general tax.

(b) A local government may not impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote. A general tax is not deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. The election required by this subdivision shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body.

(c) Any general tax imposed, extended, or increased, without voter approval, by any local government on or after January 1, 1995, and prior to November 6, 1996, may continue to be imposed only if that general tax is approved by a majority vote of the voters voting in an election on the issue of the imposition, which election shall be held no later than November 6, 1998, and in compliance with subdivision (b).

(d) Except as provided by Section 4.5 of Article XIII A, a local government may not impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. A special tax is not deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.

SEC. 3.

 (a) An agency shall not assess a tax, assessment, fee, or charge upon any parcel of property or upon any person as an incident of property ownership except:

(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A.

(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A, or, as applicable, a 55 percent vote pursuant to Section 4.5 of Article XIII A.

(3) Assessments as provided by this article.

(4) Fees or charges for property-related services as provided by this article.

(b) For purposes of this article, fees for the provision of electrical or gas service are not charges or fees imposed as an incident of property ownership.