{"data":{"id":"us-ca/gov-50076","jurisdiction":"us-ca","citation":"GOV § 50076","heading":"","body":"As used in this article, “special tax” shall not include any fee which does not exceed the reasonable cost of providing the service or regulatory activity for which the fee is charged and which is not levied for general revenue purposes.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES [50001. - 51299.4.]","CHAPTER 1. General [50001. - 50290.]","ARTICLE 3.5. Voter-Approved Special Taxes [50075. - 50077.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6d47b4aac0f3d0a01b15507eb6cb0af68a0ea6d5a0cf06ea4c2cbf54a960afe7","source_id":"us-ca","stale":false,"prev":"us-ca/gov-50075.5","next":"us-ca/gov-50077"},"notice":"GroundRules: Original legal text. Not legal advice."}