As used in this article, “special tax” shall not include any fee which does not exceed the reasonable cost of providing the service or regulatory activity for which the fee is charged and which is not levied for general revenue purposes.
Cal. Gov. Code § 50076
Voter-Approved Special Taxes
Applied in 16 court decisions — leading case Sinclair Paint Co. v. State Board of Equalization (1997)
Most recently applied in 248 Cal. Rptr. 3d 406 - Howard Jarvis Taxpayers Ass'n v. Amador Water Agency (June 2019)
Added by Stats. 1979, Ch. 903.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.