2005 California Revenue and Taxation Code Sections 7286.48 CHAPTER 2.91. CLOVIS TRANSACTIONS AND USE TAX

7286.48.  (a) Subject to subdivision (b), the City of Clovis may
levy a transactions and use tax at a rate not to exceed 0.3 percent,
if an ordinance or resolution proposing that tax is approved by a
majority vote of all of 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 provision of police and fire
facilities, furnishings, and equipment.