Cal. Revenue and Taxation Code - RTC § 7286.70. Section 7286.70.
(a)
Subject to subdivision (b), the City of Placerville may levy a transactions and use tax at a rate of either 0.125 or 0.25 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 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
pursuant to Part 1.6 (commencing with Section 7251).
(2)
The net revenues derived from a tax imposed pursuant to this section shall be expended only for police services, and shall be so expended in addition to, and shall not supplant, the level of funding for police services that was provided from other revenue sources by the City of Placerville for the 1997–98 fiscal year. “Police services” shall be defined in the ordinance or resolution proposing the transactions and use tax.