City of Firebaugh, CA
Fresno County
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Table of Contents
Table of Contents
[Editor's Note: Ordinance No. 88-2 which adopted the Telephone, Gas and Electricity Users Tax was approved by the electorate of the City of Firebaugh as Measure D, at the election of June 7, 1988.]
[Ord. #88-2, S3; Ord. #99-05, S1]
Except where the context otherwise requires, the definitions contained in this section shall govern the construction of this chapter.
a. 
TELEPHONE CORPORATION, ELECTRICAL CORPORATION AND GAS CORPORATION – shall have the same meanings as defined in Sections 234, 218 and 222, respectively, of the Public Utilities Code of the State of California. "Electrical corporation" shall be construed to include any municipality or governmental agency engaged in the selling or supplying of electrical energy to a service user.
b. 
CITY – shall mean the City of Firebaugh.
c. 
MONTH – shall mean a calendar month.
d. 
NON-UTILITY SUPPLIER – shall mean a service supplier that is either (1) an electrical energy supplier, other than an electrical corporation franchised to serve within the City, which generates electricity in capacities of 50 kilowatts or more for its own use or for sale to others, including but not limited to any publicly-owned electric utility, investor-owned utility, municipal utility district, Federal power marketing agency, electrical rural cooperative or other person, which sells or supplies electrical energy to users within the City; or (2) a gas supplier, other than a gas corporation franchised to serve within the City, which sells or supplies gas to users within the City.
e. 
PERSON – shall mean all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies and individuals.
f. 
SERVICE SUPPLIER shall mean a person required to collect or self-collect and remit a tax to be imposed under the provisions of this section, or a non-utility supplier, whether or not required to collect and remit tax.
g. 
SERVICE USER – shall mean a person required to pay a tax imposed under the provisions of this section.
h. 
TAX ADMINISTRATOR – shall mean the City manager of the City.
i. 
TELEPHONE SERVICES – shall mean those services which provide access to a telecommunications system and the privilege of telephonic quality communication with substantially all persons having stations, devices or equipment which are part of that telecommunications system. "Telephone services" include, in addition to the meaning ordinarily and popularly ascribed to them, the transmission of messages or information (including but not limited to voice, data, facsimile, video and text) through the use of the local, toll and wide area telephone service; telegraph and teletypewriter services; cellular phone services; or any other transmission of messages or information by electronic or similar means through "interconnected service" with the "public switched network" (as those terms are used in the Federal Communications Act and the regulations of the Federal Communications Commission) by wire, cable, fiber optics, light waves, laser, microwaves, radio waves, switching facilities, satellite or similar facilities, whether such services are provided by a telephone corporation, a competitive access provider, a private communication service provider, an alternative or nontraditional telecommunications service provider, or any other person. "Telephone services" shall include "basic telecommunication services" and "directly related services," as those terms are defined and interpreted by the Federal Communications Commission in its regulations and decisions.
j. 
"Telephone communication services shall mean and includes" the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whether or not such information is transmitted through interconnected service with the public switched network, whatever the technology used, whether such transmission, conveyance or routing occurs by wire, cable, fiber-optic, light wave, laser, microwave, radio wave [including, but not limited to, cellular service, commercial mobile service, al communications service (PCS), specialized mobile radio (SMR), and other types of al wireless service — see 47 U.S.C.A. § 332(e)(7)(C)(i) — regardless of radio spectrum used], switching facilities, satellite or any other technology now existing or developed after the adoption of the ordinance codified in this chapter, and includes, without limitation, fiber optic, coaxial cable, and wireless. The term "telephone communication services" includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that are functionally integrated with telecommunications services. "Telephone communication services" include, but are not limited to, the following services regardless of the manner or basis on which such services are calculated or billed: central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three-way calling), local number portability, text messaging, ancillary telecommunication services, prepaid and post-paid telecommunications services (including but not limited to prepaid calling cards); mobile telecommunications service; private telecommunication service; paging service; 800 service (or any other toll-free numbers designated by the Federal Communications Commission); and value-added non-voice data service. For purposes of this section, "private telecommunication service" means any dedicated telephone communications service that entitles a user to exclusive or priority use of communications channels. "Telephone communication service" does not include: internet access services to the extent they are exempt from taxation under the Internet Tax Freedom Act, 47 U.S.C. 151 note; video programming services; and digital downloads, such as downloads of books, music, ringtones, games and similar digital products.
[Added 8-1-2016 by Ord. No. 16-03]
k. 
"Ancillary telephone communication services" shall mean services that are associated with or incidental to the provision, use or enjoyment of telephone communication services including, but not limited to, the following:
[Added 8-1-2016 by Ord. No. 16-03]
1. 
Services that link two or more participants of an audio or video conference call, including the provision of a telephone number.
2. 
Services that separately state information pertaining to individual calls on a customer's billing statement.
3. 
Services that provide telephone number information, and/or address information.
4. 
Services offered in connection with one or more telephone communications services, which offer advanced calling features that allow customers to identify callers and to manage multiple calls and call connections.
5. 
Services that enable customers to store, send or receive recorded messages.
[Ord. #88-2, S4]
Nothing in this Measure shall be construed as imposing a tax upon the City or any person when imposition of such tax upon that person would be in violation of the Constitutions of the United States of California. The tax administrator shall prepare a list of the persons, exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
[Ord. #88-2, S5; Ord. #99-05, S2; Ord. #13-01, SS1, 4]
a. 
Upon the passage of the Measure, there will be imposed a tax on the amounts paid for any intrastate telephone services by every rate payer in the City other than a telephone corporation using such services. The tax imposed by this section shall be at the rate of 10% for residential rate payers and 7.5% for commercial rate payers, of the charges made for such services and shall be paid by the person paying for such services.
b. 
As used in this section, the term "charges" shall include monetary payments and the value of the services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telephone services. However, the term "charges" shall not include:
1. 
Charges for services paid for by inserting coins in a coin-operated telephone, except that where such coin-operated service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due;
2. 
Charges for any type of services or equipment furnished by a service supplier subject to public utility regulation during any period in which the same or similar services or equipment also are available for sale or lease from persons other than a service supplier subject to public utility regulation;
3. 
Charges for land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as that section existed on January 1, 1970.
The telephone users tax is intended to, and does, apply to all charges billed to a telecommunications account having a situs within the City, irrespective of whether a particular communication originates and/or terminates within the City.
c. 
The tax to be imposed by this section pursuant to passage of the Measure, shall be collected from the service user by the person providing the intrastate telephone communication services, or the person receiving payment for such services. The amount of the tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month; or at the option of the person required to collect and remit the tax, an estimated amount of tax collected, measured by the tax billed in the previous month, shall be remitted to the tax administrator on or before the last day of each month.
d. 
Notwithstanding the provisions of paragraph a, the tax imposed under this section shall not be imposed upon any persons for using intrastate telephone communication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Division 2, Part 20 of the California Revenue and Taxation Code, or the tax imposed under Section 4251 of the Internal Revenue Code.
[Added 8-1-2016 by Ord. No. 16-03]
a. 
This section shall not apply to services subject to tax under § 22.5-3 and is not intended to create a double tax on any telephone services. With regard to rate payers and services not subject to tax pursuant to § 22.5-3, there is hereby imposed a tax upon every rate payer other than a telephone corporation who uses any international, interstate and/or intrastate telephone communication services in the City. Interstate calls shall include calls to and from the District of Columbia or any United States territory. The tax imposed by this section shall be at the rate of 5% of the charges made for such telephone communication services. The telephone communication services supplier or its billing agent shall collect the tax from the service user. To the extent allowed by federal and state law, the tax on telephone communication services is intended to, and does, apply to all charges within the City's tax jurisdiction, such as charges billed to a telephone account having a situs in the City as permitted by the Mobile Telecommunications Sourcing Act of 2000, 4 U.S.C. § 116 et seq. There are rebuttable presumptions that telephone communication services billed to a billing or service address in the City are used, in whole or in part, within the City's boundaries, and those such services are subject to taxation under this chapter. There is also a rebuttable presumption that telephone communication services sold within the City that are not billed to a billing address or provided to a primary physical location are used, in whole or in part, within the City's boundaries and that such services are subject to taxation under this chapter.
b. 
The following shall be exempt from the tax imposed by this section:
1. 
Charges for services paid for by inserting coins in coin-operated telephones; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee, plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term "telephone communication services" include land mobile services or maritime mobile services as defined in § 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on October 1, 1967.
c. 
The tax on wireless telephone communication services imposed by this section shall be collected from the service user by the service supplier. The amount of tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month; and must be received by the tax administrator on or before that date.
d. 
As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telephone communication services if a nontaxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable unless the service supplier identifies nontaxable charges by verifiable data reflected in its books and records that are kept in the regular course of business and consistently with generally accepted accounting principles. The service supplier has the burden of proving the proper apportionment of taxable and nontaxable charges.
e. 
As used in this section, the term "charges" shall not include charges for any type of service or equipment furnished by a service supplier subject to public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from other than a service supplier subject to public utility regulation.
f. 
To prevent actual multijurisdictional taxation of telephone communication services subject to tax under this section, any service user, upon proof to the tax administrator that the service user has previously paid the same tax in another American jurisdiction on such telephone communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other American jurisdiction; provided, however, the amount of credit shall not exceed the tax owed to the City under this section.
g. 
The tax administrator may, from time to time, issue and disseminate to wireless telephone communication service suppliers, which are subject to the tax collection requirements of this chapter, administrative determinations identifying those wireless telephone communication services that are subject to the tax of Subsection a above. The administrative determinations shall implement the intent of the City Council that the wireless telephone users' tax be imposed on any rate payer who initiates or receives high-quality voice communications without regard to the type or kind of transmission media or technology that exists on the date the amendments to this section became effective or which may be developed in the future. Such administrative rulings shall be consistent with legal nexus and laws pertaining to telephone communications services and shall not impose a new tax, revise an existing tax methodology, or increase an existing tax, except as allowed by California Government Code § 53750(h)(2) and (3) or other law. The tax administrator may consider statewide interpretive rules and guidelines promulgated by any government agency or association of government agencies as a factor in determining the intent of voters adopting this section. To the extent that the tax administrator determines that the tax imposed under this section shall not be collected in full for any period of time, such an administrative determination falls within the tax administrator's discretion to settle disputes. The tax administrator's exercise of discretion under this chapter does not constitute a change in taxing methodology for purposes of Government Code § 53750(h), and the City does not waive or abrogate its right to collect the telephone users' tax in full as a result of issuing such administrative determinations and may suspend such determination and recommence collection of the tax without additional voter approval. The administrative determination shall be consistent with and shall not impose a new tax or increase an existing tax without voter approval.
h. 
Imposition, collection and remittance; obligation.
1. 
For purposes of imposing a wireless tax or establishing a duty to collect and remit a tax under this section, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users tax to the fullest extent permitted by state and federal law, and as that law may change from time to time. Any telephone communication service (including VoIP) used by or with a service address in the City, which service is capable of terminating a call to another on the general telephone network, shall be subject to a rebuttable presumption that substantial nexus exists or minimum contacts exist for purposes of imposing a wireless tax or establishing a duty to collect and remit a tax under this chapter.
2. 
A wireless service supplier shall be deemed to have sufficient activity in the City to be obligated to collect and remit the tax imposed by this chapter if it does any of the following: maintains or has within the City, directly or through an agent or subsidiary, a place of business of any nature; solicits business in the City by employees, independent contractors, resellers, agents or other representatives; solicits business in the City by means of advertising that is broadcast or relayed from a transmitter within the City or distributed from a location within the City; or advertises in newspapers or other periodicals printed and published within the City or through materials distributed in the City by means other than the United States mail.
[Ord. #88-2, S6; Ord. #99-05, SS3, 4; Ord. #13-01, SS2, 5]
a. 
Upon the passage of the Measure, there will be imposed a tax on the amounts paid for any intrastate telephone services by every rate payer in the City other than an electrical corporation or a gas corporation, using electrical energy in the City. The tax imposed by this section shall be at the rate of 10% for residential rate payers and 7.5% for commercial rate payers, of the total charges made for such energy, and for any supplemental services related to the provision of electrical energy, provided by one or more service suppliers, including a non-utility supplier, to a service user. The tax shall be paid by the person paying for such electrical energy and supplemental services.
As used in this section, "charges" shall include charges made for (1) metered electrical energy, (2) minimum charges for services, including customer charges, service charges, demand charges, standby charges, fuel or other cost adjustments, (3) supplemental services related to the provision of electrical energy, whether or not the service supplier also supplies the electrical energy commodity, and (4) all other annual and other periodic charges authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission. Charges for "supplemental services related to the provision of electrical energy" shall include charges for (1) wheeling, transmission or distribution, and (2) standby, reserves, firming, ramping, voltage support, regulation, emergency or other similar services. Charges shall include monetary payments and the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for electrical energy or supplemental services related to the provision of electrical energy.
b. 
As used in this section, the words "using electrical energy" shall not be construed to mean the use of such energy from a storage battery; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of storage batteries.
c. 
As used in this section, the words "using electrical energy" shall not be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the City for resale.
d. 
The tax to be imposed by passage of the Measure shall be collected from the service user by the service supplier, including a non-utility supplier and a supplier of supplemental services related to the provision of electrical energy. The amount of tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month.
The tax on electrical energy provided by self-production, or on electrical energy or supplemental services related to the provision of electrical energy provided by a non-utility supplier, an electrical corporation or other service supplier not under the jurisdiction of this chapter shall be collected and remitted in the manner set forth in Section 22.5-7a.
[Ord. #88-2, S7; Ord. #99-05, SS5, 6; Ord. #13-01, SS3, 6]
a. 
Upon the passage of the Measure, there will be imposed a tax upon every rate payer in the City, other than a gas corporation using gas in the City which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of 10% for residential rate payers and 7.5% for commercial rate payers, of the charges made for such gas, including the gas commodity and services related to the storage, transportation and delivery of such gas, whether by one or more service suppliers, including a non-utility supplier. The tax shall be paid by the person paying for such gas commodity or services.
b. 
As used in this section, the word "charges" shall include: (1) the commodity charges for purchased gas or the cost of gas owned by the service user, which is delivered through a gas pipeline distribution system: (2) gas transportation charges, including interstate charges, to the extent not included in commodity charges, whether charged by the supplier of the gas commodity or a separate service supplier; and (3) capacity or demand charges, service charges, customer charges, minimum charges, annual and monthly charges, and any other charges authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission. The "cost of gas owned by the service user," as used in item (1) of this paragraph b, shall include actual costs attributed to drilling, production, lifting, storage, gathering, trunk line, pipeline and other operating costs associated with production and delivery of such gas.
The word "charges" shall include monetary payments and the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the gas or for services related to the transportation, distribution and delivery of such gas.
However, the word "charges" shall not include charges made for gas used in the generation of electrical energy by a public utility, an electric corporation or a governmental agency that supplies or sells electrical energy.
c. 
As used in this section, the words "using gas" shall not be construed to mean the receiving of such gas by a gas corporation or governmental agency at a point within the City for resale.
d. 
The tax that is calculated on charges for gas provided by self-production or on gas or services related to the transportation, distribution and delivery of such gas by a non-utility supplier or other service supplier not under the jurisdiction of this chapter shall be collected and remitted in the manner set forth in Section 22.5-7a. All other taxes on charges for gas to be imposed by this Measure shall be collected from the service user by the service supplier, including non-utility supplier. The amount collected in one month shall be remitted to the Tax Administrator on or before the last day of the following month.
[Ord. #88-2, S8]
Any tax and/or penalty required to be paid by a service user under the provisions of this Measure shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user which has not been remitted to the tax administrator shall be deemed a debt owed to the City by the person required to collect and remit. Any person owing money to the City by the person required to collect and remit. Any person owing money to the City under the provisions of this Measure shall be liable to an action brought in the name of the City for the recovery of such amount.
[Ord. #88-2, S9; Ord. #99-05, S7]
The duty to collect and remit the taxes imposed by the passage of this Measure shall be performed as follows:
a. 
Any service user subject to the tax imposed by Section 22.5-4 or Section 22.5-7 hereof which produces electrical energy or gas for self use, or which receives electrical energy or gas from a non-utility supplier or other service supplier not under 30 days after such use. Instead of paying the actual tax, such service user may, at its option, remit to the Tax Administrator within 30 days after such use an estimated amount of tax, measured by the tax billed in the previous month or on the pattern of payment of similarly situated customers of the service supplier using similar amounts of electrical energy or gas, provided that the service user shall remit an adjusted payment or request for credit, as applicable, based on the actual amount of tax within 60 days at the end of each calendar quarter. A credit, if approved by the tax administrator, may be applied against any subsequent tax bill that becomes due.
The tax administrator may require a service user subject to this paragraph a to identify its non-utility supplier or other service supplier and provide, subject to audit, invoices, books of account or other evidence documenting to the tax administrator's satisfaction the quantity of electrical energy or gas used and the cost or price thereof. If the service user cannot provide such satisfactory evidence or if, in the option of the tax administrator, the administrative cost of calculating the tax is excessive, the City may determine the tax by applying the tax rate to the equivalent charges the service user would have incurred if the electrical energy or gas used had been provided by the service supplier which is the primary provider of electrical energy or gas within the City. Rate schedules for this purpose shall be available from the tax administrator.
b. 
Where a service supplier, including but not limited to a non-utility supplier, is required to collect a tax imposed under this chapter, the tax shall be collected insofar as practicable at the same time and along with the same charges made in accordance with the regular billing practice of such service supplier. Except in those cases where a service user pays the full amount of the charges but does not pay any portion of a tax imposed under this chapter, if the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
The duty to collect the tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
c. 
Each service supplier, non-utility supplier and service user subject to the collection and remittance procedures of this section shall make a return to the tax administrator on forms provided by him. The full amount of the tax collected shall be included with the return and filed with the tax administrator. The tax administrator is authorized to require such additional information, subject to audit, as he deems necessary to determine if the tax is being levied and collected in accordance with this chapter. In addition to the times for filling returns and remittances specified elsewhere in this chapter, returns are due immediately upon cessation of business for any reason.
[Ord. #88-2, S10]
a. 
The tax administrator, pursuant to passage of the Measure, shall have the power and duty and is hereby directed to enforce each and all of the provisions of this chapter.
b. 
The tax administrator shall have power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such rules and regulations shall be on file in the tax administrator's office.
c. 
The tax administrator may make administrative agreements to vary the strict requirements of this chapter so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular serviced supplier so long as said agreements result in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each agreement shall be on file in the tax administrator's office.
[Ord. #88-2, S11; Ord. #99-05, S8]
In cases where a tax imposed under this chapter is being collected by a service supplier, including a non-utility supplier, pursuant to Section 22.5-7b, the following provisions shall apply.
a. 
Pursuant to passage of the Measure, whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a person required to collect the tax for a period of four or more billing periods, or that a service user has refused to pay the amount of the tax to such person, or whenever the tax administrator deems it in the best interest of the City, he may relieve such person of the obligation to collect taxes due under this chapter from certain named service users for specific billing periods.
b. 
The service supplier shall provide the City with a report of the amounts refused along with the names and addresses of the service users refusing to pay the tax.
c. 
The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have changed his address, to his last known address. If a service user fails to pay the tax to the tax administrator within 15 days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25% of the amount of the tax set forth in the notice shall be imposed, but not less than $5. The penalty shall become part of the tax herein required to be paid.
[Ord. #88-2, S12]
a. 
Pursuant to passage of the Measure, a service supplier who has collected any amount of tax illegally, erroneously, or more than once may refund such amount to the service user and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns, providing such credit is claimed in a return dated no later than three years from the date of overpayment.
b. 
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City under this Measure, it may be refunded to a service supplier or service user by the City provided a claim in writing therefor, stating under penalty of perjury the specified grounds upon which the claim is founded is filed with the tax administrator within three years of the date of payment. The claim shall be on forms furnished by the tax administrator. No refund shall be paid under the provisions of this section unless the claimant establishes the right thereto by written records, and, in the case of a service user, that the service user has been unable to obtain a refund or adjustment from the service supplier who collected the tax.
c. 
Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility service, the taxes paid pursuant to this chapter on the amount of such refunded service charges may also be refunded to service users by the service supplier and the service supplier can claim credit for such refunded taxes against the amount which is due upon any monthly returns. In the event this chapter is repealed, amounts of any refundable taxes will be borne by the City.
[Ord. #88-2, S13]
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portion of this chapter or any part thereof.
[Ord. #88-2, S14]
Nothing contained in this Measure is intended to conflict with applicable rules, regulations and tariffs of any service supplier subject to the jurisdiction of the California Public Utilities Commission. In the event of any conflict, the provisions of said rules, regulations and tariffs shall control.
[Ord. #88-2, S15; Ord. #88-2, S9]
Pursuant to passage of this Measure, it shall be the duty of every service supplier required to collect and remit to the City any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax such service supplier may have been required to collect and remit to the City, which records the tax administrator shall have the right to inspect at all reasonable times. Such records shall be subject to audit by the City.
No officer, employee, agent or contractor of the City, and no service supplier, shall disclose or permit disclosure, examination or inspection of any tax return, any records of tax payment or any information obtained from such records or from an audit thereof to any person except as expressly permitted by law, including without limitation Section 7284.6 and 7284.7 of the Revenue & Taxation Code.
[Ord. #13-01, S7]
a. 
On July 1, 2019, the residential rates set forth in sections 22.5-3a, 22.5-4a, and 22.5-5a shall be automatically reduced from 10% to 7.5%.
b. 
On or after July 1, 2019, the City Council may, by a supermajority 4/5 vote by resolution, lower the commercial rates set forth in sections 22.5-3a, 22.5-4a, and 22.5-5a from 7.5% to 5% if the City Council makes findings that one or more of the following conditions exist:
1. 
The balance owed from the City's General Fund to the City's Enterprise Funds is less than $100,000 and the City's General Fund Budget will remain balanced after reducing the rates as set forth above; or
2. 
The City Council makes findings that the 7.5% rate charged to commercial rate payers is causing one or more of the following unintended results:
(a) 
Commercial rate payers are switching to solar power to avoid payment of the City's Utility Users Tax; or
(b) 
Industrial or other large businesses have refused to locate in, avoided expansion in, or have left the City as a result of the Utility Users Tax.
3. 
The Utility Users Tax rates may not be lowered below 7.5% for residential and 5% for commercial, unless approved by a vote of the registered voters of the City.
[Added 8-1-2016 by Ord. No. 16-03]
To the extent that the City's authorization to impose or collect any tax imposed under this chapter is expanded or limited as a result of changes in state or federal law, no amendment or modification of this chapter shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the City's authorization up to the full amount of the tax imposed under this chapter.