Cal. Revenue and Taxation Code - RTC § 7286.44. Section 7286.44.
(a)
Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met:
(1)
An ordinance proposing that tax is approved by a majority vote of all of the members of the city council.
(2)
The proposing ordinance is approved
by a two-thirds vote of qualified voters of the city voting in an election on the issue.
(b)
The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.