Section 180202 Of Chapter 5. Transactions And Use Taxes From California Public Utilities Code >> Division 19. >> Chapter 5.

. The authority, in the ordinance, shall state the nature of the tax to be imposed, shall provide the tax rate or the maximum tax rate, shall specify the period during which the tax will be imposed, and shall specify the purposes for which the revenue derived from the tax will be used. The tax rate may be in 1/4 percent increments and shall not exceed a maximum tax rate of 1 percent. The proposition shall include an appropriations limit for that entity pursuant to Section 4 of Article XIII B of the California Constitution.