Section 98290 Of Article 8.5. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 10. >> Chapter 6. >> Article 8.5.

. A retail transactions and use tax ordinance may be adopted by the board in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, provided that 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.