Public Utilities Code section 132322
(a)
An ordinance expanding, extending, or increasing the retail transactions and use tax imposed under this chapter shall be imposed by the commission and shall be applicable to the entirety of, or a portion of, the incorporated and unincorporated territory of the county, if the constitutionally required percentage of the electors voting on the measure within the portion of the county to which the tax would apply vote to approve its imposition at a special election called for that purpose by the commission. The ordinance shall take effect on the day immediately following the day of the election at which the proposition is adopted.(b)
If at any time the voters do not approve the imposition of the expansion, extension, or increase of the tax, the commission may, at any time thereafter, submit the same, or a different, measure to the voters in accordance with this article.(c)
As used in this section, “commission” shall refer to the consolidated agency if the tax is to be imposed by the consolidated agency pursuant to Section 132360.6.
Source:
Section 132322, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC§ionNum=132322. (accessed Apr. 24, 2025).