Section 240301 Of Chapter 4. Transactions And Use Tax From California Public Utilities Code >> Division 25. >> Chapter 4.
240301
. The commission may levy a retail transactions and use tax
applicable in the incorporated and unincorporated territory of the
county in accordance with this chapter and Part 1.6 (commencing with
Section 7251) of Division 2 of the Revenue and Taxation Code. The
ordinance shall only become effective if adopted by a two-thirds vote
of the commission and subsequently approved by two-thirds of the
electors voting on the measure at a special election called for the
purpose by the board of supervisors or at any regular election. The
commission shall specify in the ordinance that not more than 1
percent of the annual net amount of revenues raised by the tax may be
used to fund the salaries and benefits of the staff of the
commission in administering the programs funded from that tax. The
ordinance shall take effect at the close of the polls on the day of
election at which the proposition is adopted. The initial collection
of the transactions and use tax shall take place in accordance with
Section 240304.
If the voters do not approve the ordinance, the board of
supervisors may, at any time thereafter, submit the same, or a
different, measure, if adopted by a two-thirds vote of the
commission, to the voters in accordance with this division.