2005 California Revenue and Taxation Code Sections 7286.70 CHAPTER 2.97. PLACERVILLE TRANSACTIONS AND USE TAX

7286.70.  (a) Subject to subdivision (b), the City of Placerville
may levy a transactions and use tax at a rate of either 0.125 or 0.25
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 qualified voters of
the city voting in an election on the issue.
   (b) (1) Any transactions and use tax imposed pursuant to this
section shall be levied pursuant to Part 1.6 (commencing with Section
7251).
   (2) The net revenues derived from a tax imposed pursuant to this
section shall be expended only for police services, and shall be so
expended in addition to, and shall not supplant, the level of funding
for police services that was provided from other revenue sources by
the City of Placerville for the 1997-98 fiscal year.  "Police
services" shall be defined in the ordinance or resolution proposing
the transactions and use tax.