2005 California Revenue and Taxation Code Sections 7286.20-7286.21 CHAPTER 2.6. CALEXICO TRANSACTIONS AND USE TAX

7286.20.  (a) The City Council of Calexico may levy a transactions
and use tax at a rate of 0.5 percent, if the ordinance or resolution
proposing that tax is approved by a majority vote of all 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
pursuant to Section 53722 of the Government Code. The transactions
and use tax shall conform to Part 1.6 (commencing with Section 7251).
   (b) The transactions and use tax imposed pursuant to this chapter
shall be deemed a special tax pursuant to Article 3.7 (commencing
with Section 53720) of Chapter 4 of Division 2 of Title 5 of the
Government Code.
7286.21.  The net proceeds of the tax imposed by Section 7286.20
shall be used exclusively for the Heffernan Memorial Hospital
District.