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Daily Tax Report: State

California Superior Court Finds Proposition C Valid Citizens’ Initiative, Grants City’s Cross-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 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 were proposed by the Mayor, Board of Supervisors, or by citizens’ initiative; and 2) the proposition required a two-thirds vote...

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