Government Code section 67732
(a)
Notwithstanding Section 9300 of the Elections Code or any other law, the taxes authorized by Section 67730 may also be imposed by a qualified voter initiative pursuant to Chapter 4 (commencing with Section 9300) of Division 9 of the Elections Code if the electors voting on the measure vote to approve its imposition at the election described in Section 67734 in accordance with the requirements of this title and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code.(b)
In addition to the procedures set forth in Chapter 4 (commencing with Section 9300) of Division 9 of the Elections Code, if an ordinance containing a tax authorized by this title is proposed by an initiative petition, the initiative shall comply with all of the substantive requirements applicable to a tax imposed by the board pursuant to this title, including the requirement that the proceeds of the tax be distributed, transferred, allocated, and expended pursuant to Chapter 3 (commencing with Section 67750).(c)
Consistent with Chapter 4 (commencing with Section 9300) of Division 9 of the Elections Code, a ballot title and summary are not required for an initiative petition proposed pursuant to this chapter.
Source:
Section 67732, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=67732. (updated Jan. 1, 2026; accessed Dec. 15, 2025).
