California CodesCalifornia Constitution - CONSArticle XIII A — Tax LimitationSection 4
Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district.
Notes
Allows cities, counties, and special districts to impose special taxes within the district with approval from two-thirds of qualified electors voting. Prohibits using this authority for ad valorem real-property taxes or transaction or sales taxes on real-property sales within the jurisdiction.
Use as reference
Lexinter.net | Cal. Const. art. XIII A, § 4 | https://laws.lexinter.net/constitution/california/article-xiii-a/section-4