§ 13.07.230. Amendment or repeal.

Taxes imposed by this chapter may be decreased, repealed or amended by the City Council, but may not be increased by more than 1.25 percent above the then-existing tax rate and in no event above 3.75 percent on water, and 7.5 percent on all other covered utilities without a vote of the people as required in California Constitution Article XIIIC and Government Code § 53750(h), and may not be decreased below 0.5 percent on water and one percent on all other covered utilities. The people of the City affirm that the following actions shall not constitute an increase of the rate of a tax:

(1)

The restoration of the rate of the tax to a rate that is no higher than 3.75 percent on water and 7.5 percent on all other covered utilities;

(2)

An action that interprets or clarifies the methodology of the tax or any definition applicable to the tax so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this chapter;

(3)

The establishment of a class of persons that is exempt or excepted from the tax, or the discontinuation of any such exemption or exception other than the discontinuation of an exemption or exception specifically set forth in this chapter; and

(4)

The collection of the tax imposed by this chapter even if the City had for some period of time failed to collect the tax.

(Ord. No. 327, § 1(6723), 5-7-2013)