CA SB789

Authorizes local public entities that supply water at retail or wholesale to impose an excise tax on excessive water users at a rate not exceeding 300% of the purchase price.

Requires the excise tax ordinance to be approved by two-thirds of voting electors pursuant to Article XIII C of the California Constitution.

Mandates that revenue from the excise tax be equally distributed between the local public entity and the State Water Resources Control Board for local water conservation efforts within the jurisdiction.

Allows the excise tax to be imposed in addition to any other taxes authorized under the Revenue and Taxation Code.