Source: http://californiacityfinance.com/localgovlaws.php
Timestamp: 2019-04-26 04:06:20+00:00

Document:
Municipal Affairs Doctrine: Matters relating to municipal finance are "municipal affairs" subject to charter city enactments.
Power to Tax: all cities have the power to tax.
Local Taxation Authority: The Legislature "may not impose taxes for local purposes but may authorize local governments to impose them."
Police Power: includes the authority to impose regulatory fees.
Public Works Power: includes the authority to impose rates and charges to finance light, water, power, heat, transportation, and means of communication.
Government Code §53750 et seq.
Special Taxes (2/3 vote) versus General Taxes (majority vote). A special tax is a tax that is "collected and earmarked for a special purpose, rather than being deposited in a general fund."
General Tax measure must be "consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body."
Elections Code § 4000 et seq.
Government Code §54300 et seq.
Government Code § 53311 et seq.
Government Code § 53850 et seq.
Health and Safety Code §33600, et seq.
Government Code § 16120-16123 & 29100.6.
Timberland Productivity Act: Preferential property tax treatment of timber. Government Code §51100 et seq.
Williamson Act: Contracts to preserve farmland and open space, reduced property taxes, state reimbursements to local gov't. Contracts: Government Code §51200 et seq.
Subventions: Government Code §16140 et seq.
Possessory Interest Tax: Private possessory interests in real property owned by government entities are taxable.
Revenue and Taxation Code § 95 et seq.
Revenue and Taxation Code §97.2 et seq.
Health and Safety Code §33000, et seq.
Property Tax Administration fees: charges to cities and special districts for county property tax administration.
Bradley-Burns Uniform Local Sales and Use Tax Law.
Revenue and Taxation Code §7200 et seq.
Government Code §55700 et seq.
Transactions and Use Tax: Local Add-on Sales Taxes.
Revenue and Taxation Code §7251 et seq.
Government Code §50075 et seq.
Revenue and Taxation Code §11901 et seq.
Business and Professions Code § 16000 et seq.
Revenue and Taxation Code §7280 et seq.
Other Excise Taxes including utility users tax, real property transfer tax (charter cities), admissions tax, development tax.
Streets and Highways Code Div 15 Part 2 § 22500 et seq.
Streets and Highways Code Div 18 Part 7 § 36600 et seq.
Infrastructure Financing Districts (IFDs) can use property tax increment for pubic works.
Government Code §53395 et seq.
Enhanced Infrastructure Financing Districts (EIFDs), may use property tax increment for a wide variety of projects.
Government Code §53398.5 et seq.
Community Revitalization and Investment Authorities (CRIA) focus on assisting with revitalization of poorer neighborhoods and former military bases with similar but more streamlined powers as redevelopment.
Government Code §62000 et seq.
Integrated Financing Districts allow the initial developer to build public works and get repaid by later builders.
Government Code §53175 et seq.
Government Code §50076 and Government Code §66016 et seq.
Government Code §66000, et seq.
Government Code §66477 et seq.
Regulatory Fees: Police power of cities and counties.
Vehicle License Fee (VLF) state imposed tax on motor vehicles in lieu of local property taxes.
Proposition 172 (1993) ½ cent sales tax for local public safety (mitigation for ERAF) state subvention.
Government Code §30051 et seq.
Proposition 42 (2002) Sales Tax on Gasoline.
Homeowner's Property Tax Relief. $7,000 per dwelling homeowner exemption, state subventions reimburse local government.
Williamson Act: Contracts to preserve farmland and open space, reduced property taxes, state reimbursements to local gov't.
Contracts: Government Code §51200 et seq.
Government Code §30061 et seq.
Government Code §17500 et seq.
Government Code §7900 et seq.
Cable and Video Government Code §53066 and Public Utilities Code §440 and Public Utilities Code §5800 et seq.
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References: §53750
 § 4000
 §54300
 § 53311
 § 53850
 §33600
 § 16120
 §51100
 §51200
 §16140
 § 95
 §97
 §33000
 §7200
 §55700
 §7251
 §50075
 §11901
 § 16000
 §7280
 § 22500
 § 36600
 §53395
 §53398
 §62000
 §53175
 §50076
 §66016
 §66000
 §66477
 §30051
 §51200
 §30061
 §17500
 §7900
 §53066
 §440
 §5800