(A) City Council authority. This chapter authorizes the maximum commercial cannabis business tax rate as identified in § 3.38.030 above. The City Council may, by ordinance, upwardly or downwardly adjust the rate of the tax imposed by this chapter as often as it so chooses, in fractional amounts either down to 0% or up to the maximum rate provided in § 3.38.030 above, and may otherwise repeal, suspend, or amend this chapter without a vote of the people.
(B) Constitutional rate and methodology limit. Notwithstanding § 3.38.040(A) above, as required by California Constitution Article XIIIC (Proposition 218), voter approval is required for any amendment that would increase the maximum rate or methodology of any tax levied pursuant to this chapter.
(C) Express authority without voter approval. The people of the City of Corona affirm that the following actions shall not constitute an increase of the maximum rate or methodology of the commercial cannabis business tax requiring subsequent voter approval, regardless of the number of times such actions may be taken:
(1) Adjustment upwards within maximum rate. The upward adjustment of the tax rate applicable to any or all classes of commercial cannabis business, provided the rate does not exceed the maximum set forth in § 3.38.030
;
(2) Adjustment downwards to zero. The downward adjustment of the tax rate applicable to any or all classes of commercial cannabis business, in any increment down to 0%;
(3) Restoration of reduced tax. The restoration of the tax to a rate that is no higher than the maximum set forth in § 3.38.030
, if the City Council has previously acted to reduce the rate of the tax one or more times in any increment down to 0%;
(4) Interpretation or clarification. An action by the Tax Administrator or City Council that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as the interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this chapter;
(5) Exemptions. The establishment of a class of person or service that is exempt or excepted from the tax or the discontinuation of any such exemption or exception;
(6) Repeal or suspension of tax or chapter. The repeal of any tax imposed pursuant to this chapter, the repeal of this entire chapter, or the suspension of any such tax or this chapter for a temporary period of time.
(7) Resumption of suspended tax. Resuming collection of the tax imposed by this chapter, even if the city had, for some period of time, either suspended collection of the tax or otherwise failed to collect the tax, in whole or in part.
(Ord. 3352 § 1 (part), 2022.)