Here, Law360 Tax Authority has selected the most significant ballot measures up for a vote on Nov. 3.
TAX AUTHORITY BALLOT MEASURE COVERAGE
Alaska Voters Reject $1.1B Oil Tax Ballot Measure
Alaska voters rejected a ballot measure that would have imposed new taxes on oil production and was estimated to raise $1.1 billion.
Calif. City's Voters Approve Changes To Business Tax Method
Voters in the city of Richmond, California, have approved a measure changing the methodology for the city's business license tax calculation to base it on gross receipts instead of the number of employees.
SF Voters Support Parcel, Transfer And Sales Taxes At Ballot
San Francisco voters have approved measures to cut a parcel tax for the city school district, increase the transfer tax on sales and leases of real estate and increase the sales and use tax to fund the regional commuter train.
Ariz. Voters OK Income Tax Surcharge On High Earners
Arizona voters appear to have approved a ballot measure that will impose a 3.5% income tax surcharge on the state's highest earners, which is estimated to raise up to $940 million annually to fund education programs.
California Voters Reject Property Tax Ballot Measure
California voters rejected a groundbreaking overhaul of the property tax regime of the nation's largest state, one that would have effectively removed commercial and industrial properties from the protection of Proposition 13.
Calif. Voters Back Uber, Lyft's Worker Classification
California voters have approved a business-backed measure to exempt Uber and other app-based ride-hailing and delivery companies from the state's revised worker classification test, handing the gig economy companies a pivotal win in a high-stakes fight over the future of work.
Ill. Voters Reject Graduated Income Tax Amendment
Illinois defeated a constitutional amendment that sought to eliminate a prohibition against a graduated income tax and enact companion legislation that would have scrapped the state's flat tax in exchange for creating six tax brackets next year.
NJ Voters Approve Pot Legalization At Ballot
New Jersey voters approved legalizing and taxing recreational marijuana for adult use Tuesday after lawmakers had put the question on the ballot last year when they failed to garner enough support to take the step on their own.
Colo. Voters Approve Cut To State's Flat Income Tax
Colorado voters approved lowering the state's flat income tax rate, which is expected to reduce state general fund revenue by $158 million in fiscal year 2021.
Colo. Voters Repeal Amendment On Property Tax
Colorado voters approved repealing the Gallagher Amendment, which governs property assessed values to ensure residential property value constitutes a set percentage of the state's property tax base, with the repeal coming after years of disagreement over the amendment.
Colo. Voters Approve Tobacco Tax Hike, E-Cig Tax
Colorado will increase the tax on cigarettes and tobacco products over several years and introduce a separate tax rate for modified-risk tobacco products such as e-cigarettes under a ballot question approved Tuesday.
Denver Voters OK 2 Sales Tax Hike Measures
Denver voters approved two ballot measures that will each raise the city's sales tax rate by 0.25 percentage point, with one dedicating revenue to initiatives to curb carbon emissions and the other earmarking funding for homeless services.
Portland Metro Voters Reject Payroll Tax For Transit Funding
Voters in the greater Portland, Oregon, area rejected Measure 26-218, which would have imposed a payroll tax on employers of workers in the metropolitan area to help fund a transportation investment plan by the regional government.
Ore. Voters Approve Tobacco Tax Hike Measure
Voters in Oregon agreed to increase taxes on cigarettes and other tobacco products in 2021 under a ballot measure that passed Tuesday.
Ore. Voters OK Legalizing Psychedelic Mushroom Substance
Oregon will become the first state to legalize and tax psilocybin, a psychedelic compound found in mushrooms, for therapeutic purposes after voters approved a ballot question to establish a framework for its use.
Ore. County's Voters OK Income Tax Measure To Fund Pre-K
Voters in an Oregon county approved a ballot measure to impose a tax on individuals with income over $125,000 to fund universal preschool.
Seattle Voters OK Sales Tax Hike For Transit District
Seattle voters approved an increased sales tax for an additional six years Tuesday by passing Proposition 1, which will fund the Seattle Transportation Benefit District and sustain travel services amid the novel coronavirus pandemic.
Arizona Voters Approve Measure To Legalize, Tax Pot
Arizona voters approved legalizing and taxing recreational marijuana for adults 21 and older Tuesday, with the revenue planned to fund several state expenses, including the state's highway fund.
Ark. Voters OK $205M Sales Tax Hike For Highway Funding
Arkansas voters approved Issue 1, permanently extending a 0.5-cent sales tax increase to provide the state with an extra $205 million a year in annual infrastructure and highway funding.
SF Voters Support Major Biz Tax Overhaul, 'CEO' Tax
San Francisco voters have approved measures to repeal the city's payroll tax, overhaul its gross receipts tax, create taxes to replace some tied up in litigation and impose a "CEO" tax, according to unofficial results.
Mont. Voters Approve Measure To Legalize, Tax Marijuana
Montana voters approved a pair of ballot measures that will work in tandem to legalize, regulate and tax recreational marijuana.
La. Voters Approve Adding Gas, Oil Production To Well Values
Louisiana voters approved a constitutional amendment that will allow the presence or production of oil and gas to be factored into the assessment of a well for ad valorem tax purposes.
South Dakota Voters Pass Pot Legalization Initiative
South Dakota will legalize, regulate and tax recreational marijuana under an initiative approved by voters Tuesday.
Miss. Voters Approve Citizen-Led Medical Marijuana Initiative
Mississippi voters agreed Tuesday to offer medical marijuana for patients with certain debilitating medical conditions, approving a citizen-driven constitutional amendment to legalize medical cannabis and subject sales to a fee up to the equivalent of the state's sales tax rate.
Miss. Voters Approve Citizen-Led Medical Marijuana Initiative
Mississippi voters agreed to offer medical marijuana for patients with certain debilitating medical conditions, approving a citizen-driven constitutional amendment to legalize medical cannabis and subject sales to a fee up to the equivalent of the state's sales tax rate.
Neb. Voters OK Legalizing, Taxing Racetrack Gambling
Nebraska voters approved legalizing racetrack gambling and imposing a 20% tax on gambling revenue through Initiative Measures 429, 430 and 431, separate initiatives that operate together to authorize and regulate racetrack gambling.
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