Commencing in June 1999, and in June of every year thereafter, as part of the budget process, the provisions of this chapter shall be reviewed and a separate report made to the Council. The report shall contain a summary of the amounts realized, the necessity of the tax and the adequacy of the tax rate. A public hearing shall be held on the report and the Council shall determine whether or not changes to the household income levels for utility user tax exemption or to the classes of exemptions of persons or service should be made by resolution of the
City Council
. A measure shall be placed on the ballot by the
City Council
for voter approval to enact any other changes in the tax and/or its method of collection. (Ord. 98-104, Exh. A § 2(part), 1998).