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This chapter may be repealed or amended by the city council without a vote of the people to the extent allowed by law.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 maximum rates of any tax established pursuant to this chapter. The people of the city of San Luis Obispo affirm that the following actions shall not constitute an increase of the rate of a tax:

A. The restoration of a tax to a rate or amount that is no higher than that set by this chapter;

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. (Ord. 1659 § 1 (part), 2018)