Section 11162 Of Part 5.7. Voter-approved Local Assessment From California Revenue And Taxation Code >> Division 2. >> Part 5.7.
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. Notwithstanding Section 10758, the board of supervisors may,
by ordinance, impose a voter-approved local assessment for general
revenue purposes pursuant to this part, if all of the following
conditions are met:
(a) The ordinance proposing the assessment complies with both of
the following:
(1) Section 11163.
(2) Article 3.7 (commencing with Section 53720) of Chapter 4 of
Part 1 of Division 2 of Title 5 of the Government Code.
(b) The ordinance proposing the assessment is approved by
two-thirds of all members of the board of supervisors.
(c) The ordinance proposing the assessment is submitted to the
electorate of the city and county and is approved by a majority vote
of the voters voting on the ordinance.
(d) The board of supervisors transmits to the department and the
Franchise Tax Board a certified copy of the ordinance imposing that
assessment immediately after the results of the election described in
subdivision (c) are certified.
(e) The ordinance proposing the assessment does not create
different classes of vehicles (whether by type, size, passenger
capacity, value or cost, fuel consumption, or any other
characteristic) for differential taxation (whether by rate, method,
assessment ratio, or any other means), except that the exemptions
from the vehicle license fee set forth in Part 5 (commencing with
Section 10701) shall be applicable.