CALIFORNIA STATUTES AND CODES
SECTIONS 7286.44
REVENUE AND TAXATION CODE
SECTION 7286.44
7286.44. (a) Subject to the expenditure restrictions in subdivision
(b), the City of Visalia may levy a tax at a rate of 0.25 percent in
accordance with the Transactions and Use Tax Law (Part 1.6
(commencing with Section 7251)), if both of the following conditions
are met:
(1) An ordinance proposing that tax is approved by a majority vote
of all of the members of the city council.
(2) The proposing ordinance is approved by a two-thirds vote of
qualified voters of the city voting in an election on the issue.
(b) The net revenues derived from a tax imposed pursuant to this
section shall be exclusively expended for public safety, fire, and
law enforcement purposes.
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