Fortuna Municipal Code Art. II Taxing Limitations

All taxes are either special taxes or general taxes. General taxes are taxes imposed for general governmental purposes. Special taxes are taxes imposed for specific purposes.

The City cannot impose any new tax or raise property, sales and business license taxes unless and until such taxes are submitted to the electorate. This Section does not apply to transient occupancy taxes, increases in taxes by the State that are passed through to the City or to a reallocation of taxes if there is no net change in the amount of taxes collected. Property taxes cannot be increased and special taxes cannot be imposed unless and until such taxes are approved by two-thirds vote of the voters voting in an election on the issue. Revenues from any special tax shall be used only for the purpose or service for which it was imposed, and for no other purpose whatsoever. A general tax cannot be imposed unless and until such general tax is approved by a majority vote of the voters voting in an election on the issue.