The hearing on the petition for writ of mandate and complaint for declaratory relief has been continued to May 15, 2020, at 1:30 P.M., and may be continued further. In the meantime, the Court issues the following tentative ruling.

LEGAL BACKGROUND As enacted by the passage of Proposition 218 in 1996, article XIII C of the California Constitution provides that “[a]ll taxes imposed by any local government shall be deemed to be either general taxes or special taxes.” (Cal. Const., art. XIII C, § 2, subd. (a).) Local governments may not impose, increase or extend (a) any general tax unless it has been approved by a majority vote at a general election, or (b) any special tax, unless it has been approved by a two-thirds vote of the electorate. (Id., subd. (b) & (d).) Proposition 218 did not define “tax.” That omission was cured when article XIII C, section 1, was amended by the passage of Proposition 26 in 2010. Proposition 26 added subdivision (e) to that section. Subdiv........