Cal. Const., art. XIII, § 35 · Article XIII. TAXATION
Cal. Const., art. XIII, § 35
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The people of the State of California find and declare all of the following:
(1) Public safety services are critically important to the security and well-being of the State’s citizens and to the growth and revitalization of the State’s economic base.
(2) The protection of the public safety is the first responsibility of local government and local officials have an obligation to give priority to the provision of adequate public safety services.
(3) In order to assist local government in maintaining a sufficient level of public safety services, the proceeds of the tax enacted pursuant to this section shall be designated exclusively for public safety.
(b) In addition to any sales and use taxes imposed by the Legislature, the following sales and use taxes are hereby imposed:
(1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers at the rate of 1/2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on and after January 1, 1994.
(2) An excise tax is hereby imposed on the storage, use, or other consumption in this State of tangible personal property purchased from any retailer on and after January 1, 1994, for storage, use, or other consumption in this State at the rate of 1/2 percent of the sales price of the property.
(c) The Sales and Use Tax Law, including any amendments made thereto on or after the effective date of this section, shall be applicable to the taxes imposed by subdivision (b).
(d) (1) All revenues, less refunds, derived from the taxes imposed pursuant to subdivision (b) shall be transferred to the Local Public Safety Fund for allocation by the Legislature, as prescribed by statute, to counties in which either of the following occurs:
(A) The board of supervisors, by a majority vote of its membership, requests an allocation from the Local Public Safety Fund in a manner prescribed by statute.
(B) A majority of the county’s voters voting thereon approve the addition of this section.
(2) Moneys in the Local Public Safety Fund shall be allocated for use exclusively for public safety services of local agencies.
(e) Revenues derived from the taxes imposed pursuant to subdivision (b) shall not be considered proceeds of taxes for purposes of Article XIII B or State General Fund proceeds of taxes within the meaning of Article XVI.
(f) Except for the provisions of Section 34, this section shall supersede any other provisions of this Constitution that are in conflict with the provisions of this section, including, but not limited to, Section 9 of Article II.
Notes and commentary — not constitutional text
History
Sec. 35 added Nov. 2, 1993, by Prop. 172. Res.Ch. 41, 1993.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS§ionNum=SEC.%2035.&article=XIII
- Text hash
- sha256 bd8b35ece641094344c3e2dabd001303e4325ad9f50a0d5b579e1bcda7cde4f9
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
California Constitution
Cited by 25 provisions
Provisions in this library whose text cites Cal. Const., art. XIII, § 35. Each shows the citation as that text prints it.
Business and Professions Code
Government Code
- Gov. Code, § 16262Printed as Section 35 of Article XIII of the California Constitution
- Gov. Code, § 16262.5Printed as Section 35 of Article XIII of the California Constitution
- Gov. Code, § 30052Printed as Section 35 of Article XIII of the California Constitution
- Gov. Code, § 37101Printed as Section 35 of Article XIII of the California Constitution
Revenue and Taxation Code
- Rev. & Tax. Code, § 6018.2Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6151Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6356.5Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6356.6Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6357.1Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6357.7Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6358.5Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6368.2Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6377.1Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6378Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6452.05Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6480.1Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6480.9Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6902.5Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6902.7Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 6902.9Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 7102Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 60116Printed as Section 35 of Article XIII of the California Constitution
- Rev. & Tax. Code, § 60202Printed as Section 35 of Article XIII of the California Constitution
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.