2009 California Revenue and Taxation Code - Section 7286.80 :: Chapter 2.99. Sebastopol Transactions And Use Tax

7286.80.  (a) Subject to subdivision (b), the City of Sebastopol may
levy a transactions and use tax at a rate of 0.125 percent, if an
ordinance or resolution proposing that tax is approved by two-thirds
of all of the members of the city council and the tax is approved by
a majority vote of qualified voters of the city voting in an election
on the issue.
   (b) (1) Any transactions and use tax imposed pursuant to this
section shall be levied in accordance with Part 1.6 (commencing with
Section 7251).
   (2) The net revenues derived from a tax imposed pursuant to this
section shall be expended for general revenue purposes.