A. Regarding Section 3.46.040 of this Chapter, the City may not increase the tax percentage or change a methodology for calculating the tax so as to result in an increase in a tax imposed on a person, without voter approval.
B. Notwithstanding subsection A, pursuant to Government Code Section 53750, the City may make the following changes without voter approval:
(1) reduce the percentage rate, and at any time thereafter increase such percentage rate, so long as the subsequent increase does not exceed the rate previously approved by the voters in the enactment of this Chapter;
(2) change the methodology so as to reduce the amount of the tax being levied, and at any time thereafter change the methodology, so long as the subsequent change in methodology does not result in an increase in the amount being levied under the methodology previously approved by the voters in the enactment of this Chapter;
(3) change a methodology or definition so as to avoid or eliminate a discriminatory tax on taxpayers that are similarly situated, so long as the change does not result in an increase in the amount levied on such class of similarly situated taxpayers under the methodology or definition previously approved by the voters in the enactment of this Chapter;
(4) establish a class of persons that is exempt or excepted from one or more taxes hereunder, and at any time thereafter, discontinue such exemption or exception;
(5) decide that all or a part of a tax imposed under Section 3.46.040 of this Chapter should not be enforced for administrative reasons, and at any time thereafter, decide to enforce the full amount of such tax as previously approved by the voters in the enactment of this Chapter;
(6) establish, and at any time thereafter change, the value and/or apportionment (including a "safe harbor" percentage) of taxable and nontaxable services that are bundled or packaged under a combined charge, in response to changes in the marketing of combined services and the components thereof, or in reevaluating the values thereof; or
(7) establish exemptions or lower rate percentages for industrial or economic development zones or for classes of customers therein, establish rebate programs for the purposes of encouraging economic development, and at any time thereafter, discontinue such exemptions or lower rate percentages.