Fresno Chaffee Zoo in California is to build a new US$10.5m sea lion exhibit.

The new 12ft-deep pool will be twice as deep as the existing one and contain eight times as much water.

It will boast 12 sea lions and harbour seals and visitors will be able to see the animals through an underwater viewing area as well as on land.

The attraction will be the zoo’s first completely new exhibit and will be paid for by Measure Z. Measure Z, according to The Fresno County Zoo Authority - the public agency responsible for the administration of it - is the unique transactions and use tax (sales tax) which is collected throughout Fresno County for the support of the Chaffee Zoo.

The sales tax, at the rate of 0.1%, is collected by retailers and sent to the State Board of Equalisation, which then deducts its administrative fee and forwards the remaining revenue (about US$10m per year) to the Zoo Authority.

The exhibit is expected to open in 2011.