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.
"City"
means the city of La Habra.
"Cogenerator"
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.
"Gas"
means natural or manufactured gas or any alternate hydrocarbon
fuel which may be substituted therefor.
"Nonutility supplier"
means:
1.
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
2.
A gas supplier other than a gas corporation, that sells or supplies
gas to users within the city.
"Persons"
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.
"Service supplier"
means any entity required to collect or self-impose and remit
a tax as imposed by this chapter.
"Service user"
means a person required to pay a tax imposed by this chapter.
"Telephone corporation," "electrical corporation,"
"gas corporation," "water corporation" and
"cable television corporation"
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.
"Water corporation"
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:
b. Address of the residence for which the exemption is sought;
c. Telephone number of the applicant;
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:
1. Name
of the exempt applicant;
2. Account
number shown on utility bill;
3. Address
to which exempt service is being supplied; and
4. Any
other information as may be necessary for the service supplier to
remove the exempt service user from its tax billing procedure.
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
7. Charges made for gas used by a nonutility supplier to generate electrical energy for its own use or for sale to others provided the electricity so generated is subject to the tax in accordance with Section
4.14.080.
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)