California Constitution § 4
Open in browserleginfo ↗Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district.
(Sec. 4 added June 6, 1978, by Prop. 13. Initiative measure.)