SECTIONS 7286.24 - California Statutes

REVENUE AND TAXATION CODE

SECTION 7286.24

7286.24. (a) (1) In addition to any tax levied pursuant to Part 1.5
(commencing with Section 7200) and any other tax authorized by this
part, and subject to paragraph (2), a qualified city may levy a
transactions and use tax at a rate of 0.25 percent, or a multiple
thereof not to exceed 1 percent, if both of the following conditions
are met:
(A) An ordinance proposing the transactions and use tax is
approved by a majority vote of all the members of the city council.
(B) The proposing ordinance is approved by a two-thirds majority
of qualified voters of the city in an election on the issue.
(2) (A) Any transactions and use tax levied under this section
shall be levied pursuant to the Transactions and Use Tax Law (Part
1.6 (commencing with Section 7251)).
(B) The net revenues derived from a tax levied under this section
shall be exclusively expended for the maintenance, repair,
replacement, construction, or reconstruction of the qualified city's
road system.
(b) For purposes of this section, "qualified city" means the City
of Clearlake, the City of Fort Bragg, the City of Point Arena, the
City of Ukiah, and the City of Willits.