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HomePublic Utilities CodeDiv. 10Pt. 4Ch. 8Art. 2§ 40333 Local Tax Approval Requirements

§ 40333 Local Tax Approval Requirements

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 40333 Local Tax Approval Requirements

Key Takeaways

  • •The government can't add new taxes unless the board agrees with a big vote (two-thirds of them).
  • •Even if the board says yes, the people in the area must also vote and two-thirds of them must agree.
  • •The board must say exactly what the tax is for, how much it will be, and what the money will be used for.

Example

A small town wants to add a new tax to fix the roads.

The town leaders must first vote, and at least two-thirds of them must say yes. Then, the people in the town vote, and at least two-thirds of them must also say yes. The leaders must tell everyone how much the tax will be and that the money will only be used for fixing roads.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 40333 Local Tax Approval Requirements

The taxes authorized by this article shall not be imposed unless the board shall have authorized it by ordinance adopted by a vote of two-thirds of all members of the board and the ordinance shall be approved by two-thirds of the votes cast by the qualified electors of the district voting on the proposition at an election called for that purpose. The board, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or rates or the maximum tax rate or rates, and shall specify the purposes for which the revenue derived from the tax will be used. (Amended by Stats. 2014, Ch. 345, Sec. 4. (AB 2752) Effective January 1, 2015.)

Last verified: January 23, 2026

Key Terms

ordinancespecial taxelectionproposition

Related Statutes

  • § 40334 Orange County Transit Tax
  • § 40335 Local Tax Rate Limits
  • § 101294 Election Ordinance Publication Timeline
  • § 101295 County Election Conduct Rules
  • § 101297 Bond Approval Voter Majority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 40333.
View Official Source