Revenue and Taxation Code section 7286.44

(a)

Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met:

(1)

An ordinance proposing that tax is approved by a majority vote of all of the members of the city council.

(2)

The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue.

(b)

The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.

Source: Section 7286.44, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7286.­44.­ (updated Jan. 1, 2003; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 7286.44's source at ca​.gov