How have we resolved the issue before us in this case?

We have concluded that the resolution of the issue before us can be found in the second ground given for the decision in City of Modesto v. Modesto Irrigation Dist., supra. Appellant here does not claim that the ordinance impinges on the state's sovereignty; the District contends only that there was no statute which authorized the City to impose the collection requirements upon the District. In our view, Government Code section 37100.5 which authorized imposition of the tax carried with it the authorization to the City to use reasonable means to collect the tax; in this case, such reasonable means could include requiring the District to collect the tax and remit it to the City.