[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]
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:
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.
