CA ACA23

Requires any new or higher state tax to be approved by a two-thirds vote of each legislative house and a majority vote of the electorate, with each tax measure specifying duration, expected revenue, and permitted uses of revenue.

Expands the definition of "tax" to include state statutes, regulations, executive orders, and other legal authorities, while narrowing exemptions (eliminating the benefit/privilege exception) and adding new exempt charges for Medi-Cal reimbursement and tourism promotion.

Increases the state's burden of proof from preponderance of evidence to clear and convincing evidence that a levy is an exempt charge rather than a tax, and defines "actual cost" as the minimum amount necessary to reimburse government for providing a service.

Makes similar changes to local tax requirements, expanding voter approval mandates to include local ordinances and resolutions, prohibiting vehicle miles traveled charges as development conditions, and restricting exempt charge authority to governing bodies.

Voids any taxes or exempt charges adopted after January 1, 2022 that did not comply with these new requirements, unless reenacted within 12 months; provides independent counsel funding if the Governor and Attorney General refuse to defend the measure.