This chapter may be repealed or amended by the board of supervisors without a vote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 above the maximum
rates established by this chapter. The people of the County of Santa Barbara affirm
that the following actions shall not constitute an increase 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 board of supervisors has acted to reduce the rate of the tax;
or
(b)
An action that interprets or clarifies the methodology of the tax, or any definition
applicable to the tax, so long as the 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; or
(d)
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); or
(e)
The board of supervisors' adoption of an ordinance or resolution, as authorized by
this section, to raise the tax rate or rates provided that they are not raised to
a rate or rates higher than the maximums established herein.
