7286.59

REVENUE AND TAXATION CODE
SECTION 7286.59




7286.59.  (a) In addition to the tax levied pursuant to Part 1.5
(commencing with Section 7200), and any other tax authorized by this
part, a board of supervisors of a county may impose a transactions
and use tax in lieu of, and not in addition to, a tax imposed under
Section 7285.5 for the purposes described in paragraph (4), by the
adoption of an ordinance in accordance with this part if each of the
following conditions are met:
   (1) The ordinance imposing the tax is submitted to and approved by
the voters of the county by a two-thirds vote of those voters voting
on the ordinance in accordance with Article 3.7 (commencing with
Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the
Government Code.
   (2) The ordinance includes an expenditure plan describing the
specific purposes for which the revenues from the tax may be
expended.
   (3) The tax is imposed at a rate of 0.125 or 0.25 percent for a
period not to exceed 16 years.
   (4) The revenues collected from the tax are used only for funding
public library construction, acquisition, programs, and operations
within the county. These revenues shall be used only to supplement
existing expenditures for public libraries and shall not be used to
supplant existing funding for the support of public libraries.
   (5) The transactions and use tax conforms to Part 1.6 (commencing
with Section 7251).
   (b) "Public library" means a library, or two or more libraries
that are operated as a single entity by one or more public
jurisdictions, that serve the general public and are required to
report appropriations to the State Librarian under the provisions of
Section 18023 of the Education Code.
   (c) The board of supervisors may impose a transactions and use tax
in any succeeding period not to exceed 16 years per period if all of
the conditions specified in subdivision (a) are met for that
succeeding period.