SEC. 2.
Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes A tax imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes. is either a general tax or a special tax. A special district or agency, including a school district, has no authority to levy a general tax.
(b) No A local government may shall 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 shall is not be 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 the effective date of this article, shall 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 within two years of the effective date of this article is held no later than November 6, 1998, and in compliance with subdivision (b).
(d) No (1) local government may Except as otherwise provided in paragraph (2), a local government shall 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. two-thirds of the voters voting on the proposition. A special tax shall is not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.
(2) The imposition, extension, or increase by a local government of a special tax, as may otherwise be authorized by law, whether a sales or transactions and use tax, parcel tax, or other tax, for the purpose of providing funding for transportation purposes requires the submittal to the electorate of an ordinance proposing the tax and the approval of 55 percent of the voters voting on the proposition. A tax provides funding for transportation purposes under this paragraph if 100 percent of the net revenues from the tax, after collection and administrative expenses, is dedicated to transportation programs and projects. An ordinance submitted to the voters under this paragraph may, as otherwise authorized by law, provide for the issuance of bonds payable from the revenues from the proposed tax. An ordinance submitted to the voters under this paragraph shall include an expenditure plan specifying the transportation programs and projects to be funded by the revenues from the proposed tax and a requirement for an annual independent audit to ensure that the revenues from that tax are expended only for authorized purposes.