Section 142251 Of Chapter 6. Transactions And Use Taxes From California Public Utilities Code >> Division 15. >> Chapter 6.

. The authority, in the retail transactions and use tax ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or rates or the maximum tax rate or rates, shall specify the purposes for which the revenue derived from the tax will be used, and may set a term, not to exceed 30 years, during which the tax may be imposed.