The County shall, subject to applicable law, by ordinance
adopted in the manner provided for in this Administrative Code, fix
the rate of taxation on all subjects of taxation authorized by law
for the purpose of raising revenues necessary to pay for the operation
of County governmental services and programs.
Any ordinance which implements a new tax or which
changes the rate of taxation on any subject of taxation authorized
by law from the rate of taxation levied during the prior fiscal year
shall be enacted only upon the affirmative vote of at least 2/3 of
the seated members of County Council.