Local Agencies — California Government Code — Cities And Counties — General — Voter-Approved Special Taxes — Special tax defined Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session 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. Ca. Gov. Code § 50076