Section 53725 Of Article 3.7. Voter Approval Of Taxes From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 4. >> Article 3.7.

. (a) Except as permitted in Section 1 of Article XIII A of the California Constitution, no local government or district may impose any ad valorem taxes on real property. No local government or district may impose any transaction tax or sales tax on the sale of real property within the city, county or district.
  (b) Taxes permitted by Subdivision (b) of Section 1 of Article XIII A of the California Constitution shall not be subject to the vote requirements prescribed by this Article.