Section 132328 Of Article 6. Extension, Expansion, Or Increase Of Transactions And Use Tax From California Public Utilities Code >> Division 12.7. >> Chapter 2. >> Article 6.

. (a) Any ordinance extending or expanding, or both, the transactions and use tax shall be operative on the day immediately following the day of the election at which the proposition is adopted. Any increase in the tax rate or the maximum tax rate authorized by the ordinance shall be operative in accordance with Section 132304.
  (b) If the ordinance expands, extends, or increases the transactions and use tax, the commission shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of the ordinance.