Coleman

I. Introduction

In this case, we uphold the validity of a sales tax increase (Measure B tax) approved by a simple majority of the voters (51.8 percent) in the 1996 General Election in Santa Clara County. We conclude that Measure B is a “general” tax and thus not subject to supermajority voter approval requirements applicable to “special” taxes under article XIII A, section 4, of the California Constitution (Section 4), popularly known as Proposition 13, and its statutory counterpart Government Code section 53722 (Section 53722), popularly known as Proposition 62.

II. Statement of the Case

In three consolidated actions against the County of Santa Clara (County), Robert F. Coleman, Robert G. Wilson, Jr., and Charles S. Moore, the Libertarian Party of Santa Clara County, and the Santa Clara County Taxpayer’s Association (collectively referred to as appellants) sought to invalidate the Measure B tax. (See Code Civ. Proc., §§ 863, 865.)

This appeal is from a judgment entered after the trial court granted the County’s motion for summary judgment. Appellants contend the court erred in finding that the Measure B tax was a “general tax” without regard to whether Measure B was…