JSFiddle - React, Tailwind, and code Playground

HTML

<div id="first">
    <div id="second">
        Content
    </div>
</div>

CSS

#first {
 background:url(http://www.google.com/intl/en_com/images/srpr/logo1w.png);   
    width:100px;
    height:100px;
}
#second {
    width:100%;
    height:100%;
    background:#f0a;
    opacity:0.5;
}