Cal. Rev. & Tax. Code § 7286.24

(a)
1. (1) In addition to any tax levied pursuant to Part 1.5 (commencing with Section 7200) and any other tax authorized by this part, and subject to paragraph (2), a qualified city may levy a transactions and use tax at a rate of 0.25 percent, or a multiple thereof not to exceed 1 percent, if both of the following conditions are met:
  1. (A) An ordinance proposing the transactions and use tax is approved by a majority vote of all the members of the city council.
  2. (B) The proposing ordinance is approved by a two-thirds majority of qualified voters of the city in an election on the issue.
2. (2)
  1. (A) Any transactions and use tax levied under this section shall be levied pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)).
  2. (B) The net revenues derived from a tax levied under this section shall be exclusively expended for the maintenance, repair, replacement, construction, or reconstruction of the qualified city’s road system.
(b) For purposes of this section, “qualified city” means the City of Clearlake, the City of Fort Bragg, the City of Point Arena, the City of Ukiah, and the City of Willits.