A. The tax adopted under this chapter is solely for the purpose of raising income and revenue which is necessary to provide for the direct cost of acquisition and maintenance of improvements in the City of Berkeley.

B. Section 4 of Article XIIIA of the California Constitution (Proposition 13) allows two-thirds of the qualified electors of the City to impose a special tax within the City, provided the special tax is not an ad valorem tax on real property or a transaction tax or a sales tax on the sale of real property within the City. The tax imposed by this chapter is a special tax which is authorized for elector approval by Section 4 of Article XIIIA of the California Constitution. (Ord. 6373-NS § 2, 1997)