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Daily Tax Report: State

California Superior Court Finds Proposition C Valid Citizens’ Initiative, Denies Taxpayers’ Motion

July 11, 2019, 9:05 PM

The California Superior Court July 5 found that Proposition C was a valid citizens’ initiative for excise tax purposes. Taxpayers alleged that Proposition C, Article 21, an additional tax on gross receipts received from the lease of warehouses and other commercial spaces, was invalid because it imposed a special tax that required the approval of two-thirds of the voters under two different provisions of the California Constitution. Taxpayers contended that: 1) the San Francisco City Charter required a two-thirds vote on all special taxes; and 2) Proposition C wasn’t a “real” citizens’ initiative, but proposed by the Board of Supervisors...

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