(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.