(

a) In addition to any authority established pursuant to

Section 7285.5, the Board of Supervisors of the County of San Mateo may establish an authority for the support of public elementary and secondary education in that county. Any authority so established may impose a transactions and use tax at a rate of 0.5 percent for the support of public elementary and secondary education in the County of San Mateo, if all of the following requirements are met:

(1) The ordinance proposing that tax is approved by a two-thirds vote of the governing board of the authority, and is subject to any otherwise applicable voter approval requirement.

(2) The ordinance proposing that tax requires that revenues derived from the tax be allocated only for purposes of public elementary and secondary education within the County of San Mateo. Revenues from the tax, to the extent the tax exceeds the rate authorized under

Section 7251.1, shall not be expended in any manner that increases any entitlement to state funding on the part of any local educational agency.

(3) The transactions and use tax conforms to

Part 1.6 (commencing with

Section 7251). (b)

(1) Revenues from any tax imposed pursuant to this

section shall not be considered “allocated local proceeds of taxes” pursuant to

Section of the Education Code or paragraph (2) of subdivision (

b) of

Section of

Article XVI of the California Constitution.

(2) Revenues from any tax imposed pursuant to this

section shall supplement, and shall not be offset against, the allocations made pursuant to

Section or of the Education Code.