Chapter 18 to Title 3 of the Yolo County Code may be repealed or amended by the Board of Supervisors without a vote of the people to the extent allowed by law.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 Chapter. The people of the County of Yolo affirm that the following actions shall not constitute an increase of the rate of a tax:
a) The setting of the rate of any tax allowed under this Chapter to a rate that is no higher than the maximum rate set by this Chapter, or the restoration of the rate of the tax to a rate that is no higher than the maximum rate set by this Chapter, if the Board of Supervisors 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 County had, for some period of time, failed to collect the tax.
(§ 1, Ord. 1496, operative July 1, 2018, if approved by voters)