California Court of Appeal Upholds Alameda County Sales Tax

The California Court of Appeal upheld a November 2020 sales tax approved by voters in Alameda County. The Alameda County Taxpayers’ Association challenged the validity of Measure W, which imposed a half-cent sales tax for ten years with proceeds placed in the county’s general fund. The court rejected arguments that Measure W was a “special tax” requiring two-thirds voter approval, that the ballot materials were inaccurate and misleading in violation of due process, and that the tax violated state laws limiting local sales taxes to 2 percent. [Alameda Cnty. Taxpayers’ Ass’n v. Cnty of Alameda, Cal. Ct. App., No. A168775, ...