Q: If LAFCO conditions the incorporation based upon approval of a utility tax, will voters be voting on an incorporation and a utility tax? A: Yes. Assuming LAFCO approves the incorporation, there will be two separate questions on the ballot: (1) do you want Rossmoor to incorporate as a city? and, (2) do you approve of a 7% utility tax on electricity, natural gas and water services? Both would have to be approved by a majority of the voters for the incorporation to pass.