This article may be repealed or amended by the Board of Supervisors without a vote of the people to the extent allowed by law.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 maximum rate of any tax levied pursuant to this article, that would increase the maximum rate specified for each category of cannabis business activity, or that otherwise constitute a tax increase for which voter approval is required by Article XIII C of the California Constitution. The following actions shall not constitute an increase of the rate of a tax:
(A) The setting of the rate of any tax authorized hereunder to a rate that is no higher than the maximum rate set by this article, including the authorized cost of living adjustment, or the restoration of the rate of the tax to a rate that is no higher than the maximum rate set by this article, including the cost of living adjustment, if the Board of Supervisors has acted to reduce the rate of the tax; or
(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 article had, for some period of time, failed to collect the tax; or
(D) The establishment or discontinuation of a class of persons that is exempted or excepted from the tax hereunder.
(Measure C Initiative, adopted 2018)