Section 190306 Of Chapter 4. Transactions And Use Tax From California Public Utilities Code >> Division 20. >> Chapter 4.
190306
. (a) The commission, subject to the approval of the voters,
may impose a maximum tax rate of one-half of 1 percent under this
division and Part 1.6 (commencing with Section 7251) of Division 2 of
the Revenue and Taxation Code, and the commission may state the
maximum tax rate in terms of not to exceed one-half of 1 percent, or
any lesser percentage thereof. Neither this division nor the
ordinance shall affect any tax otherwise authorized.
(b) The tax rate adopted pursuant to this chapter, unless
otherwise prohibited, may be increased by the commission by ordinance
adopted in the manner and by the vote stated in Section 190301 and
approved by a majority of the electors voting on the measure at an
election called for that purpose by the commission.