2005 California Government Code Sections 60000-60006 Article 1. General Provisions

60000.  Pursuant to this chapter, any portion of a city may be
formed into a special municipal tax district for the purpose of
levying upon the taxable property in the district a special tax not
to exceed one dollar ($1) a year on each one hundred dollars ($100)
of assessed valuation.  The tax proceeds shall be used for any of the
following functions which the city is otherwise authorized by law to
perform:
   (a) The maintenance or operation of any public improvement or
utility of local necessity or convenience.
   (b) The furnishing or performing of any special local service,
including music, recreation, or advertising.
   Nothing in this section shall be construed to permit the use of
the tax proceeds derived under this section for the acquisition or
construction of any public improvement or utility.
60001.  A district may be formed to continue one, two, three, four,
or five years, and the special tax may be levied each year for such
period of time.
60002.  As used in this chapter, "district" means special municipal
tax district or proposed special municipal tax district.
60003.  As used in this chapter, "clerk" means the clerk of the
legislative body of the city in which the district, or proposed
district, is situated.
60004.  As used in this chapter, "ordinance" means ordinance or
resolution.
60005.  This chapter is an alternative procedure governing the
subject to which it relates.
60006.  This chapter shall be liberally construed to effect its
purpose.