California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 24
(a) The Legislature may not impose taxes for local purposes but may authorize local governments to impose them.
(b) The Legislature may not reallocate, transfer, borrow, appropriate, restrict the use of, or otherwise use the proceeds of any tax imposed or levied by a local government solely for the local government’s purposes.
(c) Money appropriated from state funds to a local government for its local purposes may be used as provided by law.
(d) Money subvened to a local government under Section 25 may be used for state or local purposes.
Notes
Prohibits the Legislature from imposing taxes for local purposes, while allowing it to authorize local taxation. Bars state reallocation, borrowing, appropriation, use restriction, or other use of locally imposed tax proceeds dedicated to local purposes, but allows state appropriations to local governments and specified subventions to be used as provided.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 24 | https://laws.lexinter.net/constitution/california/article-xiii/section-24