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Types of Taxes <br />8 <br />GENERAL TAXES <br />(CITIES AND COUNTIES) <br />SPECIAL TAXES <br />(CITIES, COUNTIES, SPECIAL DISTRICTS) <br />Use of Revenues Unrestricted Specific Purpose <br />Types of Tax <br />Sales Tax <br />Business Tax <br />Transient Occupancy Tax <br />Utility Users Tax <br />Sales Tax <br />Parcel Tax <br />Voter Approval1 Majority Two -thirds <br />California Constitution distinguishes between a general tax and a special tax <br />»GENERAL TAX revenues may be used for any purpose; although ballot <br />measure can suggest the purposes for which it would likely be used, but cannot <br />commit to specific application <br />»SPECIAL TAX revenues must be used for a specific purpose <br />1. Required for the implementation of a new tax and an increase or extension to an existing tax.