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California Tax/Fee Guide

By: Joseph Bishop-Henchman

Speaking of California, the California Taxpayers Association has put out an excellent guide to understanding Proposition 26. Passed in 2010, the initiative expands taxpayer protections to all types of government charges. Elected officials will now find it harder to circumvent requirements by pretending that a taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. is a “fee” or other charge.

Check it out here (PDF). Here’s a one-page chart from the guide, which one can use to see whether a proposal is a tax or not.

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About the Author

Joseph Bishop-Henchman

Joseph Bishop-Henchman

Executive Vice President

Joe Bishop-Henchman is Executive Vice President at the Tax Foundation, where he analyzes state tax trends, constitutional issues, and tax law developments. Joe has testified or presented to officials in 36 states, testified before Congress six times, and has written over 75 major studies on tax policy.