§ 8-2.925. No Increase in Tax Percentage or Change in Methodology Without Voter Approval; Amendment or Repeal.

This Article 9 of Chapter 2 of Title 8 of the Modesto Municipal Code may be repealed or amended by the City Council without a vote of the People. However, as required by Article XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this ordinance. The People of the City of Modesto 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 that set by this ordinance, if the City Council has acted to reduce the rate of the tax;

(2)

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

(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 ordinance); and

(4)

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

(Added by Ord. 3557-C.S., § 1, effective 12-13-11)