2007 California Revenue and Taxation Code Chapter 2.87. City Of Visalia Transactions And Use Tax

CA Codes (rtc:7286.44)

7286.44.  (a) Subject to the expenditure restrictions in subdivision
(b), the City of Visalia may levy a tax at a rate of 0.25 percent in
accordance with the Transactions and Use Tax Law (Part 1.6
(commencing with Section 7251)), if both of the following conditions
are met:
   (1) An ordinance proposing that tax is approved by a majority vote
of all of the members of the city council.
   (2) The proposing ordinance is approved by a two-thirds vote of
qualified voters of the city voting in an election on the issue.
   (b) The net revenues derived from a tax imposed pursuant to this
section shall be exclusively expended for public safety, fire, and
law enforcement  purposes.