California Code, Public Utilities Code - PUC § 102332

(a) The legislative body of the city or county adopts a resolution declaring there is need for the district to operate and levy a tax within the city or the unincorporated area of the district.

(b) Two-thirds of the voters of the city or the unincorporated area, following the adoption of the resolution under subdivision (a), voting on the question at an election called for that purpose, approve the operation of the district, and the levy of a property tax by the district, within the city or within the unincorporated area of the district.