2007 California Revenue and Taxation Code Chapter 2.85. Fresno Zoological Tax

CA Codes (rtc:7286.43)

7286.43.  In addition to any other authority as provided for by law,
the Board of Supervisors of the County of Fresno may establish a
special purpose authority for the support of zoos, zoological
facilities, and related zoological purposes in that county.  Any
authority that is so established may, by ordinance, impose a tax at a
rate of 0.1 percent in accordance with the Transactions and Use Tax
Law (Part 1.6 (commencing with Section 7251)), if all of the
following conditions are met:
   (a) The ordinance proposing that tax is approved by two-thirds of
the entire membership of the governing board of that authority.
   (b) The ordinance proposing that tax is approved by two-thirds of
the voters of the county voting on that ordinance.
   (c) The ordinance proposing that tax requires all revenues, net of
refunds, derived from the tax to be expended exclusively for the
support of zoos, zoological facilities, and related zoological
purposes within the County of Fresno.