2005 California Revenue and Taxation Code Sections 7286.40 CHAPTER 2.8. LAKEPORT TRANSACTIONS AND USE TAX

7286.40.  (a) Subject to subdivision (b), the City of Lakeport may
levy a transactions and use tax at a rate of 0.25 percent, or a
multiple thereof, not to exceed 1 percent, if an ordinance or
resolution proposing that tax is approved by a majority vote of all
the members of the city council and the tax is approved by a
two-thirds vote of the qualified voters of the city voting in an
election on the issue.
   (b) (1) 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)).
   (2) The net revenues derived from a tax levied under this section
shall be expended only for the repair, replacement, construction, or
reconstruction of the city's streets and roads system.