Section 48-6406 - Formation election; tax authorization; election of board membersA. The county board of supervisors of a county in which the upper San Pedro water district is authorized pursuant to section 48-6403, on request of the organizing board of the district appointed pursuant to section 48-6416, may submit to a vote of the qualified electors of the proposed district the issue of formation of the district and election of members of the board of directors. On request of the organizing board of the district, the board of supervisors may submit to a vote of the qualified electors as a separate question or at a separate election the issue of authority for the district to levy a transaction privilege tax. On request of the organizing board, the board of supervisors may either order and call a special district-wide election for those purposes or place the issues on the ballot at a general election.B. If a majority of those voting on the question of formation approve the formation of the district, the district shall be formed. If the majority of those voting on the question of the tax levy approve the authority for the district to levy a transaction privilege tax, the district may levy a transaction privilege tax as prescribed in section 48-6432. If the district's formation is approved and the question of the authority to levy the tax is not submitted to or not approved by a vote of the qualified electors, the district shall not levy a transaction privilege tax unless authority for the levy is subsequently approved by a vote of the qualified electors of the district as a separate and subsequent ballot question.C. At the same election held pursuant to subsection A of this section, the qualified electors of the district shall additionally elect a board of directors for the district as prescribed in section 48-6405, whose members shall serve only if the district's formation is approved at that election.D. If a transaction privilege tax is approved, the board of directors shall set the transaction privilege tax rate in an amount determined proper by the board, based on the activities and projects of the district and within the limits prescribed in section 48-6432.