NEEDLES UTILITY ENTERPRISES CAPITAL IMPROVEMENTS ACT. A Special Transactions and Use (Sales) Tax solely to provide funding for necessary capital improvements for the utility enterprises: Shall the sales tax be increased by one-quarter of one percent, automatically expiring in 10 years; to be administered by the California State Board of Equalization; with funds deposited into a restricted account guaranteeing future administrations cannot use the money for other purposes; and requiring annual financial audits?