(a) Resort area districts are hereby authorized to impose a resort service fee within such district by following the procedures set forth in this section.
(b) No resort service fee shall be implemented within a resort area district without approval by six sevenths of the board. If six sevenths of the board has approved the implementation of a resort service fee, the board shall adopt a resolution specifying the following:
(1) The rate or rates of the resort service fee and the classes of goods and services to which each rate shall apply;