California Cannabis Coalition v. City of Upland

Summary

The court held that the constitutional requirement to submit local general taxes at a regularly scheduled general election applies only when a local government imposes the tax, not when voters enact the tax through initiative. Because the initiative statutes required the City to order a special election and the constitutional provision did not clearly restrict the initiative power, the court affirmed the Court of Appeal's judgment. Although the initiative had already been defeated and the case was technically moot, the court retained it because the issues were important and likely to evade review.