ACA 12: Road usage charges: vote and voter approval requirements.

The California Constitution requires any change in state statute that increases the tax liability of any taxpayer to be imposed by an act passed by ²/₃ of the membership of each house of the Legislature, and prohibits specified taxes on real property from being so imposed. For these purposes, the California Constitution defines a tax as any state levy, charge, or exaction, except as described in certain exceptions. The California Constitution describes one of those exceptions as a charge imposed for entrance to or use of state property, or the purchase, rental, or lease of state property, except charges governed by a specified provision of the California Constitution.

This measure, on or after its effective date, would provide that the exception described above does not include a road usage charge, as described, thereby requiring the imposition of this type of charge to be subject to the ²/₃ vote requirement.

The California Constitution conditions the imposition of a general tax by a local government upon the approval of a majority of its voters voting on the tax, and conditions the imposition of a special tax by a local government upon the approval of ²/₃ of the voters voting on the tax. The California Constitution defines a tax for these purposes as any local government levy, charge, or exaction, except as described in certain exceptions, and includes as one of those exceptions a charge imposed for entrance to or use of local government property. The California Constitution defines special tax to mean any tax imposed for specific purposes.

This measure, on or after its effective date, would provide that the exception described above does not include a road usage charge, as provided. The measure would also restrict to specific purposes the use of revenues derived from a road usage charge, described below, thereby subjecting the local imposition of this type of charge to the ²/₃ local voter approval requirements.

This measure would require that any road usage charge be imposed at a uniform rate, and not vary based on any factor. The measure would prohibit the Legislature from imposing both a road usage charge, and either a motor vehicle fuel tax or a tax on the sale, storage, use, or other consumption in this state of motor vehicle fuels that are used in vehicles subject to a road usage charge. The measure would require all revenues derived from a road usage charge imposed at both the state and local level be used solely for transportation purposes, as defined.

The California Constitution authorizes the Legislature to impose a motor vehicle fuel tax, and directs the revenues of that tax, or any alternative source of revenue to replace the revenue derived from that tax, to be deposited in the Highway Users Tax Account in the Transportation Tax Fund. The California Constitution also directs the revenues from a tax on the sale, storage, use, or other consumption in this state of motor vehicle fuels, or any alternative source of revenue to replace the revenue derived from that tax, to be deposited in the Transportation Investment Fund.

The measure would specify that road usage charges are not subject to the above requirements.