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.lfl..W 11General tax" means any tax imposed for general governmental purposes.
<br />(d} "Impose" means adopt, enact, reenact, create, establish, collect, increase, or extend.
<br />{clJb} "Local government" means any county, city, city and county, including a charter city or county, any
<br />special district, or any other local or regional governmental entity, or an elector pursuant to Article fl or
<br />the initiative power provided by a charter or statute.
<br />(f) "Local law" includes. but is not limited to, any ordinance, resolution, regulation. ruling, opinion letter,
<br />or other legal authority or interpretation adopted, enacted, enforced, issued, or implemented by a local
<br />government.
<br />{gl_{t} "Special district" means an agency of the State, formed pursuant to general law or a special act, for
<br />the local performance of governmental or proprietary functions with limited geographic boundaries
<br />including, but not limited to, school districts and redevelopment agencies.
<br />f11L{d} "Special tax" means any tax imposed for specific purposes, including a tax imposed for specific
<br />purposes, which is placed into a general fund.
<br />111 i@} As used in this article, and in Section 9 of Article II, "tax" means every aRV-levy, charge, or exaction
<br />of any kind, imposed by a local go,;ernmeRt law that is not an exempt charge., exeept tl=le fellowiRg:
<br />(i) As used in this section, "exempt charge" means only the following:
<br />(1) A cl=large imposeel fer a speeifie beAefit eoAferreel or pri,;ilege graAteel eliFeetl')' to tl=le pa1,ior tl=lat is Rot
<br />pre1,•ieleel to these Rot ehargea, aA£l which £lees Rot exeeeel tl=le reaseAable costs to tl=le loeal gm,·ernFAeAt
<br />of conferriAg the beAefit or graAting tl:1e pri¥ilege.
<br />ill R} A reasonable charge imposes for a specific local government service or product provided directly
<br />to the payor that is not provided to those not charged, and which does not exceed the reasoAable actual
<br />costs to the local government of providing the service or product.
<br />fl1 WA charge im13ose£l for the reasonable regulatory costs to a local government for issuing licenses and
<br />permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and
<br />the administrative enforcement and adjudication thereof.
<br />W {4t A reasonable charge imposeel for entrance to or use of local government property, or the purchase,
<br />rental, or lease of local government property.
<br />Ml. fSt A fine, or penalty, or other FAOA@tar,· eharge including any applicable interest for nonpayment
<br />thereat imposed by the judicial branch of government or a local government administrative enforcement
<br />agency pursuant to adiudicatorv due process, as a res1,1lt of to punish a violation of law.
<br />ill -f6t A charge imposed as a condition of property development. No levv, charge, or exaction regulating
<br />or related to vehicle miles traveled may be imposed as a condition of property development or occupanc y.
<br />f.i1 f7t An AssessFAeRts a Rel property relate el fees assessment. fee. or charge imJ;1oseel iA aeeoraanee witl=l
<br />the pro¥isio A5 of subject to Article XI 11 D, or an assessment imposed upon a business in a tourism marketing
<br />district, a parking and business improvement area, or a property and business improvement district.
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