Fees/Charges. Taxes. Vote Requirement. Initiative Constitutional Amendment.

Redefines certain local fees or charges as taxes, which require approval by the electorate. Redefines certain state fees or charges as state taxes, requiring enactment by a two-thirds vote of the Legislature rather than current, majority vote. Requires two-thirds vote of Legislature for any statutory change that results in any taxpayer paying a higher tax. Provides that any state or local tax, fee, or charge adopted after January 1, 2006, which was not adopted in compliance with this measure, is void 12 months after the effective date of this measure. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: Potentially significant decrease in state and local revenues from certain fees or charges, depending upon future actions of the Legislature, local governing bodies, and local electorates