During a recent discussion of tax alternatives with our City Council, we explored the idea of a utility users tax (UUT) as a potential replacement for one or more currently extant "special taxes" that have structural problems (e.g., no inflators, four-year sunsets, etc). One of the obvious benefits of a UUT is the majority rather than 2/3 voter approval requirement. My question for the group: Do any of you have in your jurisdictions a "general" tax under the definition of Proposition 218 that is broadly based throughout the community (i.e., not a business license or transient occupancy tax) that is NOT a utility users tax? In other words, what base besides utilities could be used for a general revenue mechanism that is not property-related or restricted for a particular use? Or was Mr. Coupal so clever in his construction of Proposition 218 as to preclude anything other than a utility users tax? Thanks in advance for any insight you can provide. Assuming something interesting surfaces, I'll gladly post the results for the group. Karl Mohr, Finance Director City of Davis Finance Department 23 Russell Boulevard Davis, CA 95616 530-757-5607 (phone) 530-750-1772 (fax) [EMAIL PROTECTED] www.city.davis.ca.us
