(a)
A retail transactions and use tax ordinance applicable within the boundaries of the authority may be imposed by the authority in accordance with this chapter and Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, if all of the following occur:
(1)
The tax ordinance is adopted by a majority vote of the board.
(2)
Imposition of the tax is approved by a two-thirds vote of the voters voting on the measure at a special election called for that purpose by the board.
(3)
A transportation expenditure plan is adopted by the authority pursuant to Section 67978.
(b)
The retail transactions and use tax shall remain in effect for not longer than 20 years, or any lesser period of time specified in the tax ordinance. The tax may be continued in effect, or reimposed, by a tax ordinance adopted by a majority vote of the authority, if the reimposition of the tax is approved by a two-thirds vote of the voters.