SEC. 11-440.  AMENDMENT OR REPEAL.
   This article may be repealed or amended by the city council without a vote of the people to the extent allowed by law. However, as required by Article XIII C of the California Constitution, voter approval is required for any amendment that would increase the rate of any tax levied pursuant to this article. The people of the City of Oxnard affirm that the following actions shall not constitute an increase of the rate of a tax:
   (A)   The restoration or adjustment of the rate of the tax to a rate that is no higher than that set by this article, if the city council has acted to reduce the rate of the tax or incrementally implement an increase authorized by this article;
   (B)   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 article; or
   (C)   The collection of the tax imposed by this article even if the city had, for some period of time, failed to collect the tax.
(Ord. No. 2962)