Cal. Revenue and Taxation Code - RTC § 7286.48. Section 7286.48.
(a)
Subject to subdivision (b), the City of Clovis may levy a transactions and use tax at a rate not to exceed 0.3 percent, if an ordinance or resolution proposing that tax is approved by a majority vote of all of the members of the city council and the tax is approved by a two-thirds vote of the qualified voters of the city voting in an election on the issue.
(b)
(1)
Any transactions and use tax levied under this section shall be levied pursuant to the
Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).
(2)
The net revenues derived from a tax levied under this section shall be expended only for the provision of police and fire facilities, furnishings, and equipment.