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Section 60102 Of Chapter 2. Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 6. >> Chapter 2.

60102
. (a) The district, in the ordinance, shall do all of the following:
  (1) State the nature of the tax to be imposed.
  (2) Establish the tax rate, which may be in 1/4 percent increments and shall not exceed a maximum tax rate of 1 percent.
  (3) Specify the period during which the tax will be imposed.
  (4) Specify the purposes for which the revenue derived from the tax will be used.
  (b) The proposition shall include an appropriations limit for that entity pursuant to Section 4 of Article XIII B of the California Constitution.