2005 California Revenue and Taxation Code Sections 7286.47 CHAPTER 2.90. REDDING TRANSACTIONS AND USE TAX

7286.47.  (a) Subject to subdivision (b), the City of Redding may
levy a transactions and use tax at a rate of 0.25 percent, if an
ordinance proposing that tax is approved by a two-thirds vote of all
the members of the city council and the tax is approved by a majority
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 for general governmental purposes.