This chapter may be repealed or amended by the City Council without a vote of the people to the extent allowed by law.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 rate of any tax levied pursuant to this chapter. The people of the City of Thousand Oaks affirm that the following actions shall not constitute an increase of the rate of a tax:
(a) The restoration of the rate of the tax to a rate that is no higher than that set by this chapter, if the City Council has acted to reduce the rate of the tax;
(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 chapter; or
(c) The collection of the tax imposed by this chapter even if the City had, for some period of time, failed to collect the tax.
(§ 1, Ord. 1657-NS, eff. January 1, 2019)