Government Code section 26100
(a)
The board of supervisors may levy a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5, and spend the proceeds for the purpose of inducing immigration to, and increasing the trade and commerce of, the county. The proceeds of the special tax may be expended for any or all of the following uses:(1)
Advertising, exploiting, and making known the resources of the county.(2)
Exhibiting or advertising the agricultural, horticultural, viticultural, mineral, industrial, commercial, climatic, educational, recreational, artistic, musical, cultural, and other resources or advantages of the county.(3)
Making plans and arrangements for a world’s fair, trade fair, or other fair or exposition at which such resources may be exhibited.(4)
Doing any of such work in cooperation with or jointly by contract with other agencies, associations, or corporations.(b)
The board may also appropriate for the purposes of this chapter any moneys accruing to the general fund derived pursuant to Section 7280 of the Revenue and Taxation Code.
Source:
Section 26100, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=26100. (accessed May 10, 2025).