The parcel tax imposed by this Chapter shall not be construed as imposing a tax upon any person when the imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California. In addition to the exemptions set forth in § 5.06.025, the City Council is authorized to establish by resolution other exemption procedures and eligibility criteria for natural persons based on income, age or disability. The parcel tax imposed by this Chapter shall be subject to the exemptions set forth in this Section or adopted by resolution as authorized herein.
(Ord. 2016-013 § 1 (part))