Cal. Revenue and Taxation Code - RTC § 7286.52. Section 7286.52.
(a)
Subject to subdivision (b), the City of Woodland may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance or resolution proposing that tax is approved by a two-thirds vote of all the members of the city council and the tax is approved by a majority vote of the qualified voters of the city voting in an election on the issue.
(b)
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)).