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33 <br />The California City Finance survey of local revenue measures in California <br />provides some noteworthy observations: <br />»A proposal to increase a general purpose tax is more likely to succeed than <br />a special tax –the additional hurdle of the two-thirds vote exceeds the <br />appeal of dedicating a tax to a specific purpose <br />»Generally speaking, special taxes for broad based public safety services <br />(law enforcement, fire, emergency medical) are more likely to garner two- <br />thirds voter approval than other purposes <br />»For cities and counties, add-on sales (transactions & use), transient <br />occupancy (hotel), and business license tax increase measures all succeed <br />more often than proposals to increase utility user taxes <br />»Most extensions and revisions of existing taxes that do not increase the rate <br />are successful <br />California Revenue Measure <br />Election Results <br />Source: CaliforniaCityFinance.com “An Overview of Local Revenue Measures Since 2001.” Through November 2018; updated publication <br />dated October 30, 2019.