2014-016 - Calling for the Placement of a General Tax Measure

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Sec. 35 -172. RESERVED SECTION 11: Section 35 -178 of the Santa Ana Municipal Code is hereby added such that it reads as follows: Sec. 35 -178. Effect of State and Federal Reference /Authorization. Unless specifically provided otherwise, any reference to a State or Federal statute in this article shall mean such statute as it may be amended from time to time, provided that such reference to a statute herein shall not include any subsequent amendment thereto, or to any subsequent change of interpretation thereto by a State or Federal agency or court of law with the duty to interpret such law, to the extent that such amendment or change of interpretation would require voter approval under California law, or to the extent that such change would result in a tax decrease (as a result of excluding all or a part of a utility service, or charge therefor, from taxation). Only to the extent voter approval would otherwise be required or a tax decrease would result, the prior version of the statute (or interpretation) shall remain applicable; for any application or situation that would not require voter approval or result in a decrease of a tax, provisions of the amended statute (or new interpretation) shall be applicable to the maximum possible extent. To the extent that the city's authorization to collect or impose any tax imposed under this article is expanded or limited as a result of changes in State or Federal law, no amendment or modification of this article shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the authorization up to the full amount of the tax imposed under this article. SECTION 12: Section 35 -179 of the Santa Ana Municipal Code is hereby added such that it reads as follows: Sec. 35 -179. No Increase in Tax Percentage or Change in Methodology Without Voter Approval; Amendment or Repeal. This article of the Santa Ana Municipal Code may be repealed or amended by the city council without a vote of the People. However, as required by Chapter XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this article. The People of the City of Santa Ana 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 article, if the city council has acted to reduce the rate of the tax; (2) An administrative or legislative action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as such interpretation or clarification (even if contrary to some prior