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County of San Diego that a San Diego County sales tax to fund jail and courthouse construction was unconstitutional. The court ruled that because the tax money was targeted towards specific programs rather than general spending, it counted as a "special tax" under Proposition 13 and required approval by two-thirds of the voters, whereas the tax ...
Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board. The statewide base sales tax rate of 7.25% is allocated as follows: [ 10 ] 7.25% – State + Local. 6.00% – State.
The Community Facilities Act was a law enacted by the California State Legislature in 1982. [ 2 ] The name Mello-Roos is derived from its co-authors, Senator Henry J. Mello (D-Watsonville) and Assemblyman Mike Roos (D-Los Angeles). When Proposition 13 passed in California in 1978, it limited the property tax rate and the ability of local ...
Proposition 218 is an adopted initiative constitutional amendment which revolutionized local and regional government finance and taxation in California. [ 1 ][ 2 ] Named the "Right to Vote on Taxes Act," [ 3 ] it was sponsored by the Howard Jarvis Taxpayers Association as a constitutional follow-up to the landmark property tax reduction ...
Engineers at the University of California San Diego have developed an electronic finger wrap that monitors important chemical levels using only human sweat. Here's how it works.
Most local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. [1] This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property, multiplied by an assessment ratio, multiplied by a tax rate, and is generally an obligation of the owner of the property ...
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