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(a) This Article 32 is intended to authorize application of the Traffic Congestion Mitigation Tax in the broadest manner consistent with its provisions and with the California Constitution, the United States Constitution, and any other applicable provision of federal or state law.
(b) The Traffic Congestion Mitigation Tax imposed by this Article 32 is in addition to all other City taxes, including without limitation the gross receipts tax imposed by Article 12-A-1 of the Business and Tax Regulations Code, as amended from time to time. Accordingly, by way of example and not limitation, persons subject to both the Traffic Congestion Mitigation Tax and the gross receipts tax shall pay both taxes. Similarly, persons exempt from either the gross receipts tax or the Traffic Congestion Mitigation Tax, but not both, shall pay the tax from which they are not exempt.
(Added by Proposition D, 11/5/2019, Eff. 12/20/2019, Oper. 1/1/2020)