Cal. Revenue and Taxation Code - RTC § 7286.43. Section 7286.43.
In addition to any other authority as provided for by law, the Board of Supervisors of the County of Fresno may establish a special purpose authority for the support of zoos, zoological facilities, and related zoological purposes in that county. Any authority that is so established may, by ordinance, impose a tax at a rate of 0.1 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if all of the following conditions are met:
(a)
The ordinance
proposing that tax is approved by two-thirds of the entire membership of the governing board of that authority.
(b)
The ordinance proposing that tax is approved by two-thirds of the voters of the county voting on that ordinance.
(c)
The ordinance proposing that tax requires all revenues, net of refunds, derived from the tax to be expended exclusively for the support of zoos, zoological facilities, and related zoological purposes within the County of Fresno.