2005 California Revenue and Taxation Code Sections 7286.55 CHAPTER 2.94. SAN JOAQUIN COUNTY TRANSACTIONS AND USE TAX

7286.55.  (a) In addition to the tax levied pursuant to Part 1.5
(commencing with Section 7200), and any other tax authorized by this
part, the Board of Supervisors of the County of San Joaquin may
impose a transactions and use tax by adoption of an ordinance in
accordance with this part if each of the following conditions are
met:
   (1) The ordinance imposing the tax is submitted to and approved by
the voters of the county in accordance with Article 3.7 (commencing
with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5
of the Government Code.
   (2) The tax is imposed at a rate of .125 percent for a period not
to exceed 10 years.
   (3) The revenues collected from the tax are used only for funding
countywide library programs and operations.
   (b) The Board of Supervisors of the County of San Joaquin may
impose a transactions and use tax in any succeeding period not to
exceed 10 years per period if all of the conditions specified in
subdivision (a) are met for that succeeding period.