Section 102350 Of Article 8. Retail Transactions And Use Tax From California Public Utilities Code >> Division 10. >> Part 14. >> Chapter 5. >> Article 8.

. 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 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.