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(A) This subchapter was submitted to the voters for approval. Any amendment to this subchapter to increase the tax above the maximum rate expressly provided in § 37.91 shall not become effective until such amendment is approved by the voters. The voters expressly authorize the City Council to amend, modify, change, or revise any other provision of this subchapter as the City Council deems in the best interest of the city, as set forth in § 37.93.
(B) The Tax Administrator shall promulgate rules, regulations and procedures to implement and administer this subchapter to ensure the efficient and timely collection of the tax imposed by this subchapter, including without limitation, formulation and implementation of penalties and interest to be assessed for failure to pay the tax as provided.
(C) The Tax Administrator shall annually audit the taxes imposed by this subchapter to verify that tax revenues have been properly expended in accordance with the law.
(D) Pursuant to California Constitution Article XIIIB, the appropriation limit for the city is increased to the maximum extent over the maximum period of time allowed under law consistent with the revenues generated by the tax established by this subchapter.
(Ord. 1261, passed 11-6-18)