Laserfiche WebLink
(7) A charge imposed for a specific health care service provided directly to the payor and that is not <br />provided to those not charged. and which does not exceed the reasonable costs to the local government <br />of providing the health care service. As used in this paragraph, a "health care service" means a service <br />licensed or exempt from licensure by the state pursuant to Chapters 1. 1.3, or 2 of Division 2 of the Health <br />and Safety Code. <br />The local government bears the b1:1rden of proving by a preponderance of the e .. ·ielence that a lew, charge, <br />or other exaction is not a ta1<, that the amo1:1nt is no more than necessaPJ' to cover the reasonable costs of <br />the go•,ernfflental acti•.«ity anel that tJ:ie manner in which those costs are allocateel to a pa•ror bear a fair or <br />reasonable relationship to the pa•ror's blslrdens on, or bene:fits receiveel from, the go1a1ernmental acfa•ity. <br />Section 6. Section 2 of Article XIII C of the California Constitution is amended to read : <br />Sec. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution: <br />(a) Every levy. charge. or exaction of any kind imposed by local law is either a tax or an exempt charge. All <br />taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Special <br />purpose districts or agencies, including school districts, shall have no power to levy general taxes. <br />(b) No local Jaw go,.·ernment whether proposed by the governing body or by an elector, may impose, <br />extend, or increase any general tax unless and until that tax is submitted to the electorate and approved <br />by a majority vote. A general tax shall not be deemed to have been increased if it is imposed at a rate not <br />higher than the maximum rate so approved. The election required by this subdivision shall be consolidated <br />with a regularly scheduled general election for members of the governing body of the local government, <br />except in cases of emergency declared by a unanimous vote of the governing body. <br />(c) An•r general tax imposed, el<tended, or increaseel, •.-.iitho1:1t •.·oter approval, lay any local go,.·ernment on <br />or after Janlslary 1, 1995, ana prior ta the effecti,.·e date of this article, shall contin1:1e to be imposed only <br />if appro,.·ea b1• a majority vote of the voters voting in an election OR the issye of the in:iposition, whicl::i <br />election sl::iall be l::ield witl::iin t•Ne 1•ears ef the effectii.ie date of this article and in com13liance with <br />slslbdi\·isien (b}. {El) No local law government. whether proposed by the governing body or by an elector. <br />may impose, eMteRd, er increase any special tax unless and until that tax is submitted to the electorate <br />and approved by a two-thirds vote. A special tax shall not be deemed to have been increased if it is <br />imposed at a rate not higher than the maximum rate so approved. <br />{d) The title and summary and ballot label or question required for a measure pursuant to the Elections <br />Code shall. for each measure providing for the imposition of a tax, include: <br />(1) The type and amount or rate of the tax; <br />(2) the duration of the tax; and <br />(3) The use of the revenue derived from the tax. If the proposed tax is a general tax. the phrase "for general <br />government use" shall be required, and no advisory measure may appear on the same ballot that would <br />indicate that the revenue from the general tax will. could. or should be used for a specific purpose. <br />(e) Only the governing body of a local government. other than an elector pursuant to Article II or the <br />initiative power provided by a charter or statute. shall have the authority to impose any exempt charge. <br />The governing body shall impose an exempt charge by an ordinance specifying the type of exempt charge <br />6 <br />Page 51 of 559