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What Is a Tax? <br />7 <br />A TAX NEED NOT BE <br />LEVIED IN <br />PROPORTION TO <br />SPECIFIC BENEFIT TO <br />A PERSON OR <br />PROPERTY <br />A TAX is a charge imposed to fund public services and <br />facilities <br />According to the California Constitution, every local <br />agency charge is a “tax,” unless it falls into a list of <br />specified exceptions: <br />»User fees for specific benefit or service <br />»Regulatory fees for cost of issuing licenses/permits <br />»Rental fees for entrance or use of property <br />»Fines and penalties such as parking and enforcement <br />»Charge imposed as a condition of property <br />development <br />Cities may impose any tax not otherwise prohibited by state law <br />»Cigarettes, alcohol and personal income are prohibited from local taxation (all <br />used for the State’s own purposes)