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 28, an additional gross receipts and/or administrative office tax on certain businesses, 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 Charter required a two-thirds vote on all special taxes, whether they...