In California, a levy, charge, or exaction imposed by a local government is an unconstitutional and invalid tax if it does not qualify as one of seven enumerated tax exceptions and was not approved by at least a majority of voters. The California Court of Appeal for the Fourth Appellate District recently invalidated a water rate increase imposed on non-agricultural water users because the water district failed to produce evidence that non-agricultural water customers were solely responsible for paying increased groundwater replenishment fees. The case highlights the evidentiary burden on local governments to demonstrate an exaction is not a tax under the California Constitution.