2005 California Revenue and Taxation Code Sections 7286.56 CHAPTER 2.95. YUCCA VALLEY TRANSACTIONS AND USE TAX

7286.56.  (a) Subject to subdivision (b), the Town of Yucca Valley
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 town council and the tax is approved by a
two-thirds vote of the qualified voters of the town 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 exclusively for transportation and the repair,
replacement, construction, or reconstruction of the town's parks.