Cal. Revenue and Taxation Code - RTC § 7286.80. Section 7286.80.
(a)
Subject to subdivision (b), the City of Sebastopol may levy a transactions and use tax at a rate of 0.125 percent, if an ordinance or resolution proposing that tax is approved by two-thirds of all of the members of the city council and the tax is approved by a majority vote of qualified voters of the city voting in an election on the issue.
(b)
(1)
Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part
1.6 (commencing with Section 7251).
(2)
The net revenues derived from a tax imposed pursuant to this section shall be expended for general revenue purposes.