The California Taxpayers Association recently released Understanding Proposition 26, a guide to the new tax structure in California. I was interested to see what this organization had to say about Prop. 26 since they were one of the sponsors of the ballot initiative.
As most of you know, in November 2010, California voters approved Prop. 26, which reclassified many local fees as taxes, subjecting them to a two-thirds vote requirement. Throughout the campaign and after the initiative was adopted, many tobacco control advocates were wondering how this would impact their local tobacco control work, specifically related to tobacco retailer license fees.