The ordinance codified in this chapter shall be known as the "Utility Users Tax Ordinance."
(Ord. 1445 § 1(a), 1992)
There is established and imposed, on December 15, 1992, the effective date of the ordinance codified in this chapter, a utility users tax in the manner and at the rates set forth in this chapter.
(Ord. 1445 § 1(b), 1992)
This chapter is enacted solely to raise revenue for the general governmental purposes of the city. All of the proceeds from the tax imposed by this chapter shall be placed in the city's general fund and used for the usual current expenses of the city. This tax is urgently required for the immediate preservation of public peace, health and safety for the reasons that present revenues to the city are insufficient to maintain the present level of services to the citizens, increased revenues are essential to the implementation and continuation of crime preservation programs, and the utility users tax is more equitable to all citizens of La Habra since every user of telephone, electricity, gas, water and cable television utilities and services will share in the utility users tax, and for the reason that the utility suppliers obligated to collect the tax under this chapter require at least sixty to ninety days to revise their billing procedure. Therefore, the city council declares that the ordinance codified in this chapter shall take effect as, and is adopted as, an emergency measure and is to be enforced from the date of its adoption.
(Ord. 1445 § 1(c), 1992)
The following words and phrases whenever used in this chapter shall be construed as defined in this section.
means the city of La Habra.
means any corporation or person employing cogeneration technology for producing power from other than a conventional power source for the generation of electricity for self use or sale to others.
means natural or manufactured gas or any alternate hydrocarbon fuel which may be substituted therefor.
means a calendar month.
means:
A service supplier, other than an electrical corporation serving within the city, which generates electrical energy in capacities of at least fifty kilowatts for its own use or for sale to others; or
A gas supplier other than a gas corporation, that sells or supplies gas to users within the city.
means any domestic or foreign corporation, firm association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society, individuals or municipal corporation.
means any entity required to collect or self-impose and remit a tax as imposed by this chapter.
means a person required to pay a tax imposed by this chapter.
means the finance director of the city.
shall, except as provided in this chapter, have the same meaning as defined in Sections 234, 218, 222, 241 and 215.5, respectively, of the Public Utilities Code of the State of California, as said sections existed on January 1, 1992.
means and shall be construed to include any organization or municipality, including but not limited to a mutual water company, engaged in the selling or supplying of water to a service user. "Electrical corporation," "gas corporation" and "water corporation" mean and shall also be construed to include any municipality or franchised agency engaged in the selling or supplying of electrical power or gas water to a service user.
(Ord. 1445 § 2, 1992)
A.
Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California.
B.
All public agencies are exempt from the utility users tax imposed by this chapter. Such agencies include, but are not limited to: city of La Habra, La Habra city school district, Lowell joint school district, Fullerton joint union high school district, metropolitan water district of Southern California and state and federal government facilities.
C.
The tax otherwise imposed by this chapter is not applicable to churches.
D.
The city council may, by order or resolution, establish one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or service shall be exempt, in whole or in part from such tax.
E.
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. 1445 § 3, 1992)
A.
Any service user shall be eligible for an exemption from the taxes imposed by this chapter if:
1.
He or she is sixty-five years of age or older and he or she is certified as meeting the criteria of disability as established by the United States Social Security Administration for Supplemental Income for the aged;
2.
He or she is certified as meeting the criteria of disability as established by the United States Social Security Administration for Supplemental Income for a blind or disabled person; or
3.
He or she or their spouse are age sixty-five or older and their gross total household combined incomes is equal to or less than the limits for "Very Low Family Income" set by the U.S. Department of Housing and Urban Development (HUD) in its income limits for public housing and Section 8 programs and median family incomes for Orange County.
B.
By the explicit provisions herein, an application, amended application, or any re-application, only, for exemption under this section shall not be subject to Chapter 1.22 of this code, but shall be made according to the procedures set forth in this section.
C.
The exemptions granted or authorized by this section shall not eliminate the duty of the service supplier of collecting taxes from such exempt individuals, or the duty of such exempt individuals from paying such taxes to the service supplier, unless an exemption is applied for by the service user and granted in accordance with the provisions of this section.
D.
1.
Any service user who qualifies for an exemption from the taxes imposed by this chapter because of the provisions of subsection (A) of this section may file an application with the tax administrator for an exemption at any time. Such application shall be verified by declaration under penalty of perjury and shall contain such other information as may be required by the tax administrator, including but not limited to:
a.
Name of applicant;
b.
Address of the residence for which the exemption is sought;
c.
Telephone number of the applicant;
d.
Social security number;
e.
Age of the applicant applying for the senior citizen exemption;
f.
Number of people residing at the residence for those residents applying for the exemption;
g.
Total monthly gross income for all persons residing at the residence for those residents applying for the exemption; and
h.
Information to demonstrate applicant's qualifications pursuant to this section.
2.
The tax administrator is hereby authorized and directed to prepare a standard form on which such an application for exemption may be submitted for consideration.
E.
The tax administrator shall review all such applications within thirty days following receipt and shall certify the applicant as exempt if the eligibility requirements for subsection (A) are met, except that no exemption shall be granted to an applicant who is receiving service from a service supplier through a master meter, or who is sharing or prorating service with other service users even though such service users qualify under the provisions of subsection (A), and no exemption shall be granted with respect to any tax imposed by this chapter which is or has been paid by a public agency or where the applicant receives funds from a public agency specifically for the payments of such tax.
F.
If an applicant is certified as exempt, the tax administrator shall promptly transmit the following information to the service supplier:
G.
Upon receipt of such notice as described in subsection (E), the service supplier shall not be required to continue to bill any further tax imposed by this chapter from such exempt service user, until further notice by the tax administrator is given. The service supplier shall eliminate such exempt service user from its tax billing procedure no later than sixty days after receipt of such notice from the tax administrator.
H.
If the tax administrator determines that an application for exemption is faulty, or that the applicant has failed to truthfully set forth the facts contained therein, application for the exemption shall be denied in writing to the applicant. The applicant shall have ten days thereafter in which to file an amended application for exemption. Upon receipt of such amended application, the tax administrator shall determine whether the requirements for exemption have been met and shall notify the applicant in writing of such determination.
I.
The tax administrator shall notify the service suppliers of the termination of any person's right to exemption under the provisions of this section, or the change of any address to which service is supplied to any exempt person.
J.
Taxes billed by the service supplier to the service user prior to removing the service user from its tax billing procedures shall be collected from the service user, and the service user shall pay such taxes to the service supplier. Taxes billed to and paid by the service user between the time that the application for exemption is filed and the service supplier removes the service user from its taxing procedure will not be refunded to the service user.
K.
Exemptions certified by the tax administrator shall continue so long as the facts supporting the qualification for exemption shall exist; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual, or assignment of a different account number by the service supplier because of discontinuance or suspension of service at the request of the service user; and provided further, that such individual may nevertheless apply for a new exemption with each change of address or residence.
L.
The tax administrator shall have the power and right to demand evidence of continued eligibility of a service user for exemption under the provisions of this section. Such evidence may include, but need not be limited to, copies of business records, letters or statement from the Social Security Administration, copies of income tax returns, and such other evidence concerning the service user or other members of his house-hold as may tend to prove or disprove such eligibility. Failure to provide such evidence as is within the control of a service user to so provide, either directly by him/her or by his/her consent or the consent of a member of his/her household when such evidence is requested of the service user in writing by the tax administrator, shall be grounds for the immediate discontinuance of the service user's eligibility for exemption under the provisions of this section. Evidence provided to the tax administrator upon request, or voluntarily provided by the service user without request, may not be used against such service users evidence of violation of the provisions of this section; such evidence may only be used as grounds for termination of the exemption provided in this section.
M.
Any service user who has been exempted under this section shall notify the tax administrator within ten days of any change in fact or circumstance which might disqualify said individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemption provided by this section when the basis for such exemption does not exist or may cease to exist.
N.
Notwithstanding any of the provisions hereof, if the tax administrator is notified from any source that a new or nonexempt service user is receiving service through a meter or connection exempt by virtue of an exemption issued to a previous user or exempt user of the same meter or connection, the tax administrator shall conduct an investigation to ascertain whether or not the provisions of this section have been complied with and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user.
O.
The service supplier is authorized to bill the tax imposed by this chapter to any new user or to any account whose name has been changed, other than by correcting a spelling error or other similar clerical error until the supplier receives notification of exemption as provided in subsection (F). Thereupon, the supplier shall cease billing the exempt user for the tax within sixty days as provided in subsection (G).
P.
Any applicant may appeal a denial of an application, amended application or re-application for an exemption according to the provisions of Section 4.14.190 of this chapter. Any other claims relating to exemptions or applications, amended applications, or re-applications shall instead be made in accordance with the provisions of Chapter 1.22 of this code.
(Ord. 1445 § 4, 1992; Ord. 1595 §§ 1—3, 2001; Ord. 1596 §§ 1—3, 2001)
A.
Imposed—Amount. There is imposed a tax upon every person in the city, other than a telephone corporation, using intrastate, interstate, international and intercontinental telephone communications services in the city and using any teletypewriter exchange services in the city or mobile or cellular telephone communications when the owner or lessee of the telephone has a billing address in the city. Interstate calls shall be deemed to include calls to the District of Columbia. The tax imposed by this section shall be at the rate of six percent of the charges made for such services and shall be paid by the person paying for such services.
B.
Exceptions to Certain Terms. As used in this section, the term "charges" shall not include charges for services paid for by inserting coins in coin-operated telephones 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; nor shall the term "charges" include charges for any type of service or equipment furnished by a service supplied subject to public utility regulations during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to public utility regulation; nor shall the words "telephone communication services" include land mobile service or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on January 11, 1970. The term "telephone communication services" refers to that service which provides access to a telephone system and the privilege of telephone quality communication with substantially all persons having telephone stations which are part of such telephone system. The telephone users tax is intended to, and does, apply to all charges billed to a telephone account having a situs in the city, irrespective of whether a particular communication service originates and/or terminates within the city.
C.
Collection. The tax imposed by this section shall be collected from the service user by the person providing the service 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 bill in the previous month, shall be remitted to the tax administrator on or before the last day of each month.
D.
Exemption. Notwithstanding the provisions of subsection A of this section, the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communication services to the extent that the amounts paid for such services are exempt from or not subject to tax imposed under Section 4251 of the Internal Revenue Code as it existed and was interpreted on January 1, 2002.
(Ord. 1445 § 5, 1992; Ord. 1661 § 2, 2006; Ord. 1662 § 2, 2006)
A.
Imposed—Amount. There is hereby imposed a tax upon every person, other than an electric or gas corporation, using electrical energy in the city. The tax imposed by this section shall be at the rate of four and one-half percent of the charges made for such energy by an electrical corporation providing service in the city and shall be billed to and paid by the person using the energy. The tax applicable to electrical energy provided by a nonutility supplier shall be determined by applying the tax rate to the equivalent charge the service user would have incurred if the energy used had been provided by the electrical corporation franchised by the city. Rate schedules for this purpose shall be available from the city. Nonutility suppliers shall install, maintain and use an appropriate utility-type metering system which will enable compliance with this section. "Charges," as used in this section, shall include charges made for metered energy; and minimum charges for service, including customer charges, service charges, demand charges, standby charges and all other annual and monthly charges, fuel or other cost adjustments, authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission.
B.
Exceptions to Certain Terms. As used in this section, the term "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery device apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include electricity used and consumed by an electric utility supplier in the conduct of its business as an electric public utility; nor shall the term include the mere receiving of such energy by an electric corporation or governmental agency at a point within the city for resale; nor shall the term include the use of such energy in the production or distribution of water by a water utility or a governmental agency; nor shall the term include charges related to late payments.
C.
Collection. The tax imposed in this section shall be collected from the service user by the service supplier or nonutility supplier. The tax imposed in this section on use supplied by self-generation or from a nonutility supplier not subject to the jurisdiction of this chapter, shall be collected and remitted to the tax administrator in the manner set forth in Section 4.14.100. The amount of tax collected by a service supplier or a nonutility supplier in one month shall be remitted by U.S. mail to the tax administrator, postmarked 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 measured by the tax billed in the previous month, or upon the payment pattern of the customer of the service supplier shall be remitted by U.S. mail, to the tax administrator, postmarked on or before the last day of each month.
(Ord. 1445 § 6, 1992; Ord. 1609 § 2, 2002)
A.
Imposed—Amount. There is hereby imposed a tax upon every person in the city other than a gas corporation or electrical corporation, using, in the city, natural gas and other hydrocarbon fuels which are transported through mains or pipes or by mobile transport. The tax imposed by this section shall be at the rate of six percent of the charges made for the gas and shall be billed to and paid by the person using the fuel. The tax applicable to fuel, gas or gas transportation provided by nonutility suppliers shall be determined by applying the tax rate to the equivalent charges the service user would have incurred if the gas or gas transportation has been provided by the gas corporation franchised by the city. "Charges" as used in this section shall include:
1.
Those billed for gas and fuel which is delivered through mains or pipes;
2.
Gas transportation charges; and
3.
Demand charges, service charges, customer charges, minimum charges, annual and monthly charges and any other charge authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission.
B.
Exceptions. The tax otherwise imposed by this section is not applicable to:
1.
Charges made for fuel and gas which is to be resold and delivered through mains and pipes;
2.
Charges made for natural gas used and consumed by a public utility or governmental agency in the conduct of its business;
3.
Charges made by a gas public utility or gas used and consumed in the course of its public utility business;
4.
Charges made for gas used in the propulsion of a motor vehicle, as authorized in the Vehicle Code of the state of California, utilizing natural gas and other natural gas clean-air technology;
5.
Charges related to late payments and returned checks;
6.
The use of such energy in the production or distribution of water by a water utility or a governmental agency; or
C.
Collection. The tax imposed in this section shall be collected from the service user by the person selling or transporting the gas. A person selling only transportation services to a user for delivery of gas through mains or pipes shall collect the tax from the service user based on the transportation charges. The person selling or transporting the gas shall, on or before the twentieth of each calendar month, commencing on the twentieth day of the calendar month after the effective date of the ordinance codified in this chapter, make a return to the tax administrator stating the amount of taxes billed during the preceding calendar month. At the time such returns are filed, the person selling or transporting the gas shall remit tax payments to the tax administrator in accordance with schedules established or approved by the tax administrator. The tax imposed in this section on use supplied by self-production or a nonutility supplier not subject to the jurisdiction of this chapter, shall be collected and remitted to the tax administrator in the manner set forth in Section 4.14.100.
(Ord. 1445 § 7, 1992)
A.
Notwithstanding any other provisions of this chapter, a service user receiving gas or electricity directly from a nonutility supplier not under the jurisdiction of this chapter, or otherwise not having the full tax due on the use of gas or electricity in the city directly billed and collected by the service supplier, shall report said fact to the tax administrator within thirty days of such use and shall directly remit to the city the amount of tax due.
B.
The tax administrator may require the service user to provide, subject to audit, filed tax returns or other satisfactory evidence documenting the quantity of gas or electricity used and the price thereof.
(Ord. 1445 § 8, 1992)
A.
Imposed. There is imposed a tax upon every person in the city using water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of six percent of the charges made for such water and shall be paid by the person paying for such water. "Charges," as used in this section, shall include charges made for metered water, and minimum charges for services, including customer charges, ready to serve charges, standby charges, and annual and monthly charges.
B.
Exceptions. There shall be excluded from the base on which the tax imposed in this section is computed charges made for water which is to be resold and delivered through mains or pipes; and charges made by a municipal water department, public utility or a city or municipal water district for water used and consumed by such department, utility or district, and charges related to late payments and returned checks.
C.
Collection. The tax imposed in this section shall be collected from the service user by the person supplying the water. The amount collected in one month shall be remitted to the tax administrator on or before the last day of the following month.
(Ord. 1445 § 9, 1992)
A.
Imposed. There is imposed a tax upon every person in the city using cable television service. The tax imposed by this section shall be at the rate of six percent of the charges made for such cable service and shall be paid by the person paying for such cable service.
B.
Collection. The tax imposed in this section shall be collected from the service user by the person furnishing the cable television service. The amount collected in one month shall be remitted to the tax administrator on or before the last day of the following month.
(Ord. 1445 § 10, 1992)
Taxes collected from a service user which are not remitted to the tax administrator on or before the due dates provided in this chapter are delinquent. Should the due date occur on a weekend or legal holiday, the return may be postmarked on the first regular working day following a Saturday, Sunday or legal holiday.
(Ord. 1445 § 11, 1992)
Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has wilfully been withheld from 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 under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
(Ord. 1445 § 12, 1992)
The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
A.
Notwithstanding the provisions of Section 4.14.090, the tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practices of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the service charge and tax which has accrued for the filling period, such amount and any subsequent payments by a service user shall be applied to the utility charge first until such charge has been fully satisfied. Any remaining balance shall be applied to taxes due. In those cases where a service user has notified the service supplier of his refusal to pay the tax imposed on such energy charges, the provisions set out in Section 4.14.170 will apply.
B.
The duty to collect tax from a service user shall commence with the beginning of the first full regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions 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.
(Ord. 1445 § 13, 1992)
A.
The tax administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.
B.
1.
The tax administrator shall have the 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 imposed by the provisions of this chapter.
2.
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 here may be made in conformance with the billing procedures of particular service supplier so long as such agreements result in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each such agreement shall be on file in the tax administrator's office.
D.
The tax administrator shall determine the eligibility of any person who asserts a right to exemption from the tax imposed by this chapter. The tax administrator shall provide the service supplier with the name of any person who the tax administrator determines is exempt from the tax imposed hereby, together with the address and account number to which service is supplied to any such exempt person. The tax administrator shall notify the service supplier of termination of any person's right to exemption hereunder, or the change of any address to which service is supplied to any exempt person.
E.
The tax administrator shall provide notice to all service suppliers, at least ninety days prior to any annexation or other change in the city's boundaries. Such notice shall set forth the revised boundaries by street and address, along with a copy of the final annexation order from the Local Agency Formation Commission (LAFCO).
(Ord. 1445 § 14, 1992)
A.
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, or that a service user has refused to pay the amount of tax, such person may be relieved of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods as set forth in this section.
B.
The service supplier shall provide the city with amounts refused and/or unpaid along with the names and addresses of the service users neglecting to pay the tax imposed under provisions of this chapter. Whenever the service user has failed to pay the amount of tax for a period of two or more billing periods, the service supplier shall be relieved of the obligation to collect taxes due.
C.
The tax administrator shall notify the service user that the tax administrator 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's address change, to the last known address. If a service user fails to remit the tax to the tax administrator within fifteen 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 twenty-five percent of the amount of the tax set forth in the notice shall be imposed, but not less than five dollars. The penalty shall become part of the tax required by this chapter to be paid to the city.
(Ord. 1445 § 15, 1992)
It shall be the duty of every person 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 as he may have been liable for the remittance to the tax administrator, which records the tax administrator shall have the right to inspect at all reasonable times.
(Ord. 1445 § 16, 1992)
A.
If any service user or service supplier is aggrieved by any decision of the tax administrator, or with the administration of this chapter, except as may be otherwise specifically provided for in this chapter, such person may appeal to the city manager, or his/her duly authorized designee(s), by filing a notice of appeal with the city clerk within ten calendar days of the decision which aggrieved the applicant. The city clerk shall thereupon fix a time and place for hearing of such appeal. The city clerk shall give notice to such person of the time and place of hearing.
B.
If the service user or service supplier is aggrieved by any decision of the city manager, or his/her duly authorized designee(s) with respect to the administration of this chapter, he/she may appeal to the city council by council by filing a notice of appeal with the city clerk within ten calendar days of the decision rendered by the city manager, or his/her duly authorized designee(s). The city clerk shall thereupon fix a time and place for hearing such appeal. The city council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. The city council shall issue a written decision within fifteen days after the hearing on the appeal. The city clerk shall thereafter mail a copy of such written decision to the person appealing, and shall notify the person appealing that such decision is governed by California Government Code Section 1094.5.
C.
Notwithstanding the provisions in subsection A of this section, if such provisions apply by explicit reference elsewhere in this chapter, in any appeal which has as any part of it a claim for any money refund shall thereafter be subject to the provisions Chapter 1.22. Notwithstanding the provisions of subsection B of this section, in any appeal which has as any part of it a claim for any money refund shall instead be subject to the provisions Chapter 1.22. Compliance with Chapter 1.22 shall be an administrative prerequisite to the maintaining of any legal action against the city for any such money refund.
(Ord. 1596 § 4, 2001)
A.
Whenever an overpayment of any tax collected or received by the tax administrator under this chapter is claimed, a service user, or service supplier on behalf of the service user, may make written application for a refund of such overpayment to the tax administrator, with appropriate supporting documentation to demonstrate the claimed overpayment, within thirty days of such overpayment. The applicant may appeal a denial of the application for refund of overpayment according to the provisions of Section 4.14.190 of this chapter. If the appeal is denied, any claim for overpayment shall thereafter be subject to the provisions of Chapter 1.22 of this code.
B.
All other claims for refunds shall be made in accordance with the provisions of Chapter 1.22 of this code. The claims requirements contained in Chapter 1.22 shall be an administrative prerequisite to the maintaining of any legal action against the city relating to those issues for which the claims requirement is mandatory according to this chapter.
C.
A service supplier may claim a refund for overpayment, or take as credit against taxes remitted the amount overpaid, provided that the amount claimed as overpaid by a service user has been refunded to, or credited to charges subsequently payable by, the service user. A service supplier that has collected any amount of tax in excess of the amount of tax imposed by this chapter and actually due from a service user, 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, provided such credit is claimed in a return dated no later than one year from the date of overpayment. D. 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 services, the taxes paid pursuant to this chapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly returns.
(Ord. 1596 § 5, 2001)
A.
Every service supplier who receives, or is entitled to receive, the payment of charges from a service user, shall collect the amount of tax imposed by this chapter from each such service user.
B.
The tax shall be collected at the same time, and in the same manner, as the collection of charges made in accordance with regular billing practice of the service supplier.
C.
The duty to collect 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 effective date specified in this chapter.
(Ord. 1445 § 19, 1992)
Each service supplier shall, on or before the twentieth day of each calendar month, commencing on the twentieth day of the calendar month after the effective date of the tax (unless specified otherwise by this chapter), make a return to the tax administrator, on forms approved by the tax administrator, stating the amount of taxes billed by the service supplier during the preceding calendar month. At the time such returns are filed, the full amount of the tax collected shall be remitted contemporaneously to the tax administrator. The tax administrator is authorized to require such further information as he deems necessary to properly determine if the tax imposed is being levied and collected in accordance with this chapter. Returns and remittances are due from a service supplier immediately upon cessation of business, by such supplier, for any reason.
(Ord. 1445 § 20, 1992)
Any tax required to be paid by a service user pursuant to the provisions of this chapter shall be deemed a civil 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 civil debt owed to the city by the person required to collect and remit the same. Any service supplier or service user who has failed to remit or pay taxes to the city, pursuant to the provisions of this chapter, shall be liable therefor in an action brought in the name of the city for the recovery of such amount.
(Ord. 1445 § 22, 1992)
Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable thereafter by a fine of not more than five hundred dollars or by imprisonment in the county jail for a period of not more than six months or by both such fine and imprisonment.
(Ord. 1445 § 23, 1992)
The tax imposed by this chapter is in addition to any other tax, license or permit fee that may be required of any person by this chapter or any other ordinance of the city.
(Ord. 1445 § 24, 1992)
The service supplier shall, upon notification, terminate or suspend any utility users tax commencing with the first full billing period which occurs after the effective date of such action by the city council.
(Ord. 1445 § 26, 1992)
The ordinance codified in this chapter, being a measure which provides a tax levy for the usual and current expenses for the city, shall go into effect immediately upon its enactment pursuant to Section 36937 of the Government Code, but shall not become operative until May 1, 1993 or at the beginning of the first regular billing period, on or after May 1, 1993, whichever is later and shall not apply prior to said date of May 1, 1993.
(Ord. 1445 § 27, 1992)
A.
Taxes collected by a service supplier which are not remitted to the tax administrator on or before the due dates provided in this chapter are delinquent, and shall be subject to the imposition of penalties as provided in this section.
B.
Penalties for delinquency in remittance of any tax collected or any deficiency determination, shall attach, and be paid by the person required to collect and remit the same, in an amount equal to fifteen percent of the total tax collected or imposed by this chapter.
C.
The tax administrator shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud or negligence in reporting or remitting in the sum of fifteen percent of the amount of the tax collected or as recomputed by the tax administrator.
D.
In addition to the penalties imposed in this section, any service supplier who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent per month on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E.
Every penalty imposed under the provisions of this section shall be deemed, for all purposes, a part of the tax required to be remitted and paid to the city.
(Ord. 1445 § 21, 1992)
Any legal action to challenge, test, or otherwise determine the validity of this chapter, or any portion thereof; the ordinance enacting this chapter, or any portion thereof; or the tax imposed in this chapter must be brought within sixty days of the effective date of the ordinance adopting this section, in accordance with the provisions of California Code of Civil Procedure Section 860 et seq., and Sections 860 and 863 in particular.
(Ord. 1595 § 6, 2001; Ord. 1596 § 6, 2001)
An annual audit relating to the tax imposed by this chapter shall be conducted each fiscal year, beginning with 2002. Such audit shall include the amount of revenue collected on behalf of, and paid to, the city pursuant to this chapter, as well as the expenditures of such revenue. The annual audit may be prepared and presented in the form of an audited comprehensive annual financial report. After completion, such audit shall also be made reasonably available to the public for review.
(Ord. 1609 § 3, 2002)
The tax provided for in this chapter shall terminate in its entirety on December 31, 2007, and shall not be collected thereafter.
(Ord. 1609 § 4, 2002)