Section 70223 Of Article 8. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 7. >> Chapter 6. >> Article 8.
70223
. A retail transactions and use tax ordinance may be adopted
by the board in accordance with Part 1.6 (commencing with Section
7251) of Division 2 of the Revenue and Taxation Code, if two-thirds
of the electors voting on the measure vote to authorize its enactment
at a special election called for that purpose by the board.
Notwithstanding Sections 7261 and 7262 of the Revenue and Taxation
Code, the retail transactions and use tax ordinance shall provide for
imposition of a tax at a rate of one-half of 1 percent or at a lower
rate specified in the ordinance.