§ 3.05.300. Amendment or repeal.


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  • Chapter 3.05 of the San Luis Obispo County Code may be repealed or amended by the board of supervisors without a vote of the people to the extent allowed by law.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 rate of any tax levied pursuant to this chapter. The people of the County of San Luis Obispo affirm that the following actions shall not constitute an increase of the rate of a tax:

    (1)

    The restoration of the rate of the tax to a rate that is no higher than that set by this chapter, if the board of supervisors has acted to reduce the rate of the tax;

    (2)

    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

    (3)

    The collection of the tax imposed by this chapter, even if the county had, for some period of time, failed to collect the tax.

    (4)

    The establishment of a class of persons that is exempt or excepted from the tax or the discontinuation of any such exemption or exception (other than the discontinuation of an exemption or exception specifically set forth in this chapter which is not subject to amendment by the board of supervisors); or

    (5)

    The board of supervisors' adoption of an ordinance, as authorized by Section 3.05.050, to change or raise the tax rate(s) provided that the tax rate is not raised to a rate higher than the maximums established herein.

(Ord. No. 3361, § 1, 3-6-18)