This chapter shall be known as the "Utility Users' Tax Ordinance"
of the City.
(Prior code § 16-5.1)
The ordinance codified in this chapter is adopted pursuant to
the provisions of applicable law, for the purpose of levying utility
users' taxes to provide revenues to be used by the City for general
municipal purposes. The people of the City of Bellflower hereby approve
the 5% utility users' tax on gas, electrical, and telephone service
set forth in this chapter from the effective date of the March 4,
1997, general municipal election forward.
(Prior code § 16-5.2)
Notwithstanding Section 3.20.020 and Subsections 3.20.050(A), 3.20.060(B) and 3.20.070(B) of this chapter, from April 1, 2013, through March 31, 2018, the 5% tax levied on gas, electrical, and telephone/telecommunication service as set forth in this chapter shall be increased by 2% to 7%.
(Ord. 1229 § 1, 11/6/12)
For the purposes of this chapter, unless otherwise apparent
from the context, the following words and phrases shall be defined
as follows:
shall mean services that are associated with or incidental
to the provision, use or enjoyment of telecommunications services,
including but not limited to, the following services:
"Conference bridging service"
means an ancillary service that links two or more participants
of an audio or video conference call and may include the provision
of a telephone number. Conference bridging service does not include
the telecommunications services used to reach the conference bridge.
"Detailed telecommunications billing service"
means an ancillary service of separately stating information
pertaining to individual calls on a customer's billing statement.
"Directory assistance"
means an ancillary service of providing telephone number
information and/or address information.
"Vertical service"
means an ancillary service that is offered in connection
with one or more telecommunications services, which offers advanced
calling features that allow customers to identify callers and to manage
multiple calls and call connections, including conference bridging
services.
"Voice mail service"
means an ancillary service that enables the customer to store,
send or receive recorded messages. Voice mail service does not include
any vertical services that the customer may be required to have in
order to utilize the voice mail service.
shall mean the mailing address of the service user where
the service supplier submits invoices or bills for payment by the
customer.
shall mean Chapter 3.20 of this Code and its sections.
shall mean the City of Bellflower.
shall mean the sequential use of energy for the production
of electrical and useful thermal energy. The sequence can be thermal
use followed by power production or the reverse, subject to the following
standards:
At least 5% of the facility's total annual energy output shall
be in the form of useful thermal energy; and
Where useful thermal energy follows power production, the useful
annual power output plus one-half the useful annual thermal energy
output equals not less than forty-two and one-half percent (42.5%)
of any natural gas and oil energy input.
shall mean a person who supplies the production of electrical
and useful thermal cogeneration energy.
shall mean an electricity users' tax imposed pursuant to
the provisions of this chapter.
shall mean natural or manufactured gas or any alternate hydrocarbon
fuel which may be substituted therefor.
shall mean a gas users' tax imposed pursuant to the provisions
of this chapter.
has the meaning and usage as set forth in the Mobile Telecommunications
Sourcing Act (4 U.S.C. Section 124) and the regulations thereunder.
shall mean a calendar month.
shall mean a "telecommunications service" that provides transmission
of coded radio signals for the purpose of activating specific pagers;
such transmissions may include messages and/or sounds.
shall mean, without limitation, any natural individual, firm,
trust, common law trust, estate, partnership of any kind, association,
syndicate, club, joint stock company, joint venture, limited liability
company, corporation (including foreign, domestic, and non-profit),
municipal district or municipal corporation (other than the City),
cooperative, receiver, trustee, guardian, or other representative
appointed by order of any court, or any lawful successor or assign,
but shall not include the Bellflower Unified School District.
shall mean the street address representative of where the
customer's use of the telecommunications service primarily occurs,
which must be the residential street address or the primary business
street address of the customer.
shall mean the telecommunication service obtained by making
a payment on a telecommunication-by-telecommunication basis either
through the use of a credit card or payment mechanism such as a bank
card, travel card, credit card, or debit card, or by charge made to
a service number which is not associated with the origination or termination
of the telecommunication service.
shall mean the right to access telecommunication services,
which must be paid for in advance and which enables the origination
of telecommunications using an access number or authorization code,
whether manually or electronically dialed, and that is sold in predetermined
units or dollars of which the number declines with use in a known
amount.
shall mean a telecommunication service that entitles the
customer to exclusive or priority use of a telecommunications channel
or group of channels between or among termination points, regardless
of the manner in which such channel or channels are connected, and
includes switching capacity, extension lines, stations, and any other
associated services that are provided in connection with the use of
such channel or channels. A telecommunications channel is a physical
or virtual path of telecommunications over which signals are transmitted
between or among customer channel termination points (i.e., the location
where the customer either inputs or receives the telecommunications).
shall mean the residential street address or the business
street address of the service user. For a telecommunication service
user, "service address" means either:
The location of the service user's telecommunication equipment
from which the telecommunication originates or terminates, regardless
of where the telecommunication is billed or paid; or
If the location in Paragraph (1) of this definition is unknown
(e.g., mobile telecommunications service or VoIP service), the service
address means the location of the service user's place of primary
use.
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For prepaid telecommunication service, "service address" means
the location associated with the service number.
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shall mean a person who provides electrical energy, telephone
services or gas to a service user, who is required to collect from
the service user and remit to the City a utility users' tax pursuant
to the provisions of this chapter.
shall mean a person who received, or is entitled to receive,
telephone services, electrical energy, or gas from a service supplier,
including a user of cogenerated energy, and who is required to pay
a utility users' tax levied by this chapter; "service user" shall
not mean or include the City, the Bellflower Unified School District,
nor a service supplier.
shall mean the multi-state agreement commonly known and referred
to as the Streamlined Sales and Use Tax Agreement, and as it is amended
from time to time.
shall mean the City Manager of the City or his/her designee.
shall mean one or more of the utility user taxes levied pursuant
to the provisions of this chapter.
shall mean the transmission, conveyance, or routing of voice,
data, audio, video, or any other information or signals to a point,
or between or among points, whatever the technology used. The term
"telecommunications 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 is functionally
integrated with "telecommunication services." "Telecommunications
services" include, but are not limited to, the following services,
regardless of the manner or basis on which such services are calculated
or billed: intrastate, interstate, and international telecommunication
services; ancillary telecommunication services; mobile telecommunications
service; prepaid telecommunication service; postpaid telecommunication
service; private telecommunication service; paging service; 800 service
(or any other toll-free numbers designated by the Federal Communications
Commission); 900 service (or any other similar numbers designated
by the Federal Communications Commission for services whereby subscribers
call in to pre-recorded or live service).
shall mean the digital process of making and receiving real-time
voice transmissions over any Internet Protocol network.
shall mean a "telecommunication service" that allows a caller
to dial a toll-free number without incurring a charge for the call.
The service is typically marketed under the name "800," "855," "866,"
"877," and "888" toll-free calling, and any subsequent numbers designated
by the Federal Communications Commission.
shall mean an inbound toll "telecommunication service" purchased
by a subscriber that allows the subscriber's customers to call in
to the subscriber's prerecorded announcement or live service. "900
service" does not include the charge for: collection services provided
by the seller of the "telecommunication services" to the subscriber,
or service or product sold by the subscriber to the subscriber's customer.
The service is typically marketed under the name "900" service, and
any subsequent numbers designated by the Federal Communications Commission.
(Prior code § 16-5.3; Ord. 1175 § 1, 3/3/09)
Nothing in this chapter shall be construed as imposing a tax
upon any person when the imposition of such tax upon such person would
be in violation of the Constitution of the United States, the Constitution
of the State, or any valid applicable statute or regulation of either
the United States or the State. Any service user that is exempt from
the tax imposed by this chapter pursuant to this section shall file
an application with the Tax Administrator for an exemption; provided,
however, this requirement shall not apply to a service user that is
a State or Federal agency or subdivision with a commonly recognized
name for such service. Said application shall be made upon a form
approved by the Tax Administrator and shall state those facts, declared
under penalty of perjury, which qualify the applicant for an exemption,
and shall include the names of all telecommunication service suppliers
serving that service user. If deemed exempt by the Tax Administrator,
such service user shall give the Tax Administrator timely written
notice of any change in telecommunication service suppliers so that
the Tax Administrator can properly notify the new telecommunication
service supplier of the service user's tax exempt status. A service
user that fails to comply with this section shall not be entitled
to a refund of telecommunication users' taxes collected and remitted
to the Tax Administrator from such service user as a result of such
noncompliance.
(Prior code § 16-5.4; Ord. 1175 § 2, 3/3/09)
A.
Telecommunication
Users' Tax. There is hereby imposed a tax upon every person in the
City using telecommunication services. The tax imposed by this section
shall be at the rate of five percent of the charges made for such
services. Such tax shall be collected from the service user by the
telecommunication service supplier or its billing agent. There is
a rebuttable presumption that telecommunication services, which are
billed to a billing or service address in the City, are used, in whole
or in part, within the City's boundaries, and such services are subject
to taxation under this section. If the billing address of the service
user is different from the service address, the service address of
the service user shall be used for purposes of imposing the tax. 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
telecommunication services.
B.
Sourcing
Rules. Mobile telecommunications service shall be sourced in accordance
with the sourcing rules set forth in the Mobile Telecommunications
Sourcing Act (4 U.S.C. Section 124). The Tax Administrator may issue
and disseminate to telecommunication service suppliers, which are
subject to the tax collection requirements of this chapter, sourcing
rules for the taxation of other telecommunication services, including,
but not limited to, post-paid telecommunication services, prepaid
telecommunication services, and private telecommunication services,
provided that such rules are based upon custom and common practice
that further administrative efficiency and minimize multi-jurisdictional
taxation (e.g., Streamline Sales and Use Tax Agreement).
C.
Authority for Administrative Rulings. The Tax Administrator may issue and disseminate to telecommunication service suppliers, which are subject to the tax collection requirements of this section, an administrative ruling identifying those telecommunication services, or charges therefore, that are subject to or not subject to the tax of Subsection A of this section.
D.
Specific
Inclusions in Telecommunication Services. As used in this section,
the term "telecommunication services" shall include, but are not limited
to, charges for: connection, reconnection, termination, movement,
or change of telecommunication services; late payment fees; detailed
billing; central office and custom calling features (including, but
not limited to, call waiting, call forwarding, caller identification
and three-way calling); voice mail and other messaging services; directory
assistance; access and line charges; universal service charges; regulatory,
administrative and other cost recovery charges; local number portability
charges; and text and instant messaging.
E.
Certain
Exclusions from Telecommunications Services. As used in this section,
the term "telecommunication services" shall not include digital downloads
that are not "ancillary telecommunication services," such as music,
ringtones, games, and similar digital products.
F.
Multi-Jurisdictional
Taxation. To prevent actual multi-jurisdictional taxation of telecommunication
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 state or local jurisdiction on such telecommunication
services, shall be allowed a credit against the tax imposed to the
extent of the amount of such tax legally imposed in such other state
or local jurisdiction; provided, however, the amount of credit shall
not exceed the tax owed to the City under this section.
G.
Collection
of Tax by Service Supplier. The tax on telecommunication 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 and must be received by the Tax
Administrator on or before the 20th day of the following month.
H.
Exemption
of LifeLine Customers. Certified LifeLine customers, pursuant to rules
established by the California Public Utilities Commission, shall be
exempt from the telecommunication users' tax of this chapter.
(Prior code § 16-5.5; Ord. 1175 § 3, 3/3/09)
A.
There
is hereby imposed an electricity users' tax upon every service user
in the City who consumes, utilizes or employs or has available for
use, electrical energy ("energy") at a location in the City.
B.
The
electricity users' tax imposed by this section, shall be in an amount
equal to five percent of the gross charges made to each service user
for such energy by the service supplier of such energy. "Gross charges,"
as used in this section, shall include, without limitation, charges
made for 1) metered energy, and 2) minimum charges for energy use,
including, but not limited to, customer charges, service charges,
demand charges, standby charges and annual and monthly charges, fuel
and cost adjustments, and similar charges; "gross charges" as used
in this section, shall not include charges made for energy supplied
to a service user who is included in a service supplier's low income
assistance program, nor to charges made for late payments, returned
checks or other collection charges.
C.
As used
in this section, the term "energy" shall not be construed to mean:
1) the storage of such electrical energy by a person in a battery
owned or possessed by such person for use in an automobile or other
machinery or device; provided, however that "energy" shall include
the receiving of such electrical energy for the purpose of using it
in the charging or recharging of such batteries; nor 2) electricity
used and consumed by a service supplier in the conduct of its business
as a public utility; 3) nor shall the mere receiving of energy by
an electric public utility or a governmental agency at a point within
the City, for resale.
D.
Cogeneration.
1.
The electricity users' tax is hereby levied on every person using cogenerated energy in the City at the rate specified in Subsection (B) of this section The amount of the electricity users' tax applicable to the use of cogenerated electrical energy used by a cogenerated electrical energy user shall be determined by applying the tax rate to the charges the cogenerator would have incurred if the energy used had been provided by the service supplier franchised by the City.
2.
Each
cogenerator shall install and maintain an appropriate metering system
which will establish the amount of cogenerated energy used.
3.
The
tax shall be collected and paid by the cogenerator under this section,
if the cogenerator consumes the energy. If a cogenerator sells the
cogenerated energy to a user in the City, the amount of the tax will
be determined by applying the electrical users' tax rate to the charges
for such service the user would have incurred if the energy used had
been provided by the service supplier franchised by the City, and
shall be collected from the service user by the cogenerator supplying
the cogenerated energy.
E.
The
electrical users' tax levied pursuant to this section, shall be paid
periodically, as directed by the Tax Administrator, by the service
user to the service supplier, its authorized agent or the supplier
of cogenerated energy.
F.
The
electricity users' taxes collected by a service supplier or a supplying
cogenerator shall be remitted to the Tax Administrator periodically,
as directed by the Tax Administrator, following its receipt by a service
supplier, its agent or a supplying cogenerator. Each such payment
shall be accompanied by a written report, prepared by the service
supplier, its agent or a supplying cogenerator, in a form approved
by the Tax Administrator, reflecting the sources of the tax revenues
remitted.
(Prior code § 16-5.6)
A.
There
is hereby imposed a gas users' tax upon every service user using or
having available for use, natural gas ("gas") at a location in the
City, which gas is delivered or transported through a pipeline distribution
system or by mobile transport.
B.
The
gas users' tax levied pursuant to this section, shall be in an amount
equal to 5% of the gross charges made for gas by a service supplier
to a service user.
C.
Gross
Charges.
1.
"Gross
charges" as used in this section shall mean and include:
a.
Charges for gas which is delivered or transported through a pipeline
distribution system or by mobile transport; and
b.
Gas transportation charges; and
c.
Demand charges, service charges, customer charges, minimum charges,
and annual and monthly charges, and any other charges authorized by
the California Public Utilities Commission or the Federal Energy Regulatory
Commission.
2.
There
shall be excluded from gross charges:
a.
Charges made for gas which is delivered for resale;
b.
Charges made for gas used in the propulsion of a motor vehicle, as
that phrase is defined in the Vehicle Code of the State; and
c.
Charges made for gas used to generate electricity by a cogenerator
or as the primary fuel in a fuel cell; and
d.
Charges made for gas used by a service user who is included in a
gas service supplier's low income assistance program; and
e.
Charges made for late payments, returned checks or other collection
charges.
D.
Any person who produces gas for self use or who receives gas directly from a supplier who is not a service supplier franchised by the City to supply gas, shall pay a gas users' tax at the rate set in Subsection (B) of this section on all gas used by such person. The amount of the tax shall be based upon the cost to such person to produce such gas, or the cost to the user person of the gas supplied by a person who is not a service supplier not franchised by the City to supply gas, or what the gas would have cost if it were supplied by a service supplier, whichever is highest. The Tax Administrator shall require a user to identify the users' supplier if that supplier is not a service supplier franchised by the City to supply gas with the City, and provide, subject to audit, filed tax returns or other satisfactory evidence documenting the quantity of gas used and the price thereof.
E.
The
gas users' tax imposed by this section shall be paid periodically,
as directed by the Tax Administrator, by the service user to the service
supplier or its authorized agent.
F.
The
amount of gas users' taxes collected by a service supplier shall be
remitted to the Tax Administrator periodically, as directed by the
Tax Administrator, following its receipt by a service supplier or
its agent. Each such payment shall be accompanied by a written report,
prepared by the service supplier, in a form approved by the Tax Administrator,
reflecting the sources of the tax revenue remitted.
(Prior code § 16-5.7)
If any non-taxable charges are combined with and not separately
stated from taxable service charges on the customer bill or invoice
of a service supplier, the combined charge is subject to tax unless
the service sup-plier identifies, by reasonable and verifiable standards,
the portions of the combined charge that are nontaxable and taxable
through the service supplier's books and records kept in the regular
course of business and in accordance with generally accepted accounting
principles, and not created and maintained for tax purposes. The service
supplier has the burden of proving the proper apportionment of taxable
and non-taxable charges. If the service supplier offers a combination
of taxable and non-taxable services, and the charges are separately
stated, then for taxation purposes, the values assigned the taxable
and non-taxable services shall be based on its books and records kept
in the regular course of business and in accordance with generally
accepted accounting principles, and not created and maintained for
tax purposes. The service supplier has the burden of proving the proper
valuation of the taxable and non-taxable services.
(Prior code § 16-5.8; Ord. 1175 § 4, 3/3/09)
For purposes of imposing a tax or establishing a duty to collect
and remit a tax under this chapter, "substantial nexus" and "minimum
contacts" shall be construed broadly in favor of the imposition, collection
and/or remittance of the telecommunication users' tax to the fullest
extent permitted by State and Federal law and as it may change from
time to time by judicial interpretation or by statutory enactment.
Any telecommunication service (including VoIP) used by a person with
a service address in the City, which service is capable of terminating
a call to another person on the general telephone network, shall be
subject to a rebuttable presumption that "substantial nexus/minimum
contacts" exists for purposes of imposing a tax, or establishing a
duty to collect and remit a tax, under this chapter. A service supplier
shall be deemed to have sufficient activity in the City for tax collection
and remittance purposes if its activities include, but are not limited
to, any of the following: maintains or has within the City, directly
or through an agent, affiliate, 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 on a continuous, regular, seasonal or systematic
basis 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; or if there are
activities performed in the City on behalf of the service supplier
that are significantly associated with the service supplier's ability
to establish and maintain a market in the City for the provision of
utility services that are subject to a tax under this chapter.
(Ord. 1175 § 5, 3/3/09)
A.
Every
service supplier, and each authorized agent of a service supplier,
receiving payment of gross charges from a service user, shall collect
the amount of all taxes levied by this chapter from each such service
user.
B.
The
taxes levied pursuant to the provisions of this chapter shall be collected
at the same time as, and along with, the collection of gross charges
made in accordance with the regular billing practices of each service
supplier.
C.
The
duty to collect a tax from a service user by a service supplier shall
commence with the beginning of the first full regular billing period
applicable to the service user commencing after the effective date
of Ordinance No. 818.
D.
Any
tax required to be paid by a service user under the provisions of
this chapter shall be deemed a civil debt owed by the service user
to the City and shall be collected in the manner set forth in this
chapter, or as directed by the Tax Administrator.
(Prior code § 16-5.9)
A.
Utility
users taxes collected from a service user by a service supplier or
an agent of a service supplier which are not remitted to the Tax Administrator
on or before the due dates established by the Tax Administrator shall
be deemed delinquent.
B.
Penalties
for delinquency in remittance of any utility user tax collected by
a service supplier or its agent, shall attach to and be paid by the
service supplier, in an amount equal to 15% of the total utility users'
taxes collected and not remitted on or before the due dates therefor,
as established by the Tax Administrator.
C.
An additional
penalty shall be imposed upon any service supplier or agent of a service
supplier who fraudulently fails to timely remit utility users' taxes
collected, in an amount equal to 15% of the amount of utility users'
tax collected.
D.
Every
penalty imposed under the provisions of this section, shall be paid,
forthwith, by each service supplier, to the City.
E.
In addition
to the penalties imposed pursuant to this section, each service supplier
who fails for any reason, to remit all taxes collected by it or its
authorized agents, within the time set by the Tax Administrator for
the payment of the same to the City, shall pay interest on the full
amount of taxes due to the City, and upon the full amount of all penalties
due thereon. The interest rate shall be the rate applied by law to
judgments rendered by a California court of record.
(Prior code § 16-5.10)
A.
Whenever
the Tax Administrator determines that a service user has deliberately
withheld the amount of any utility users' taxes due pursuant to this
chapter, or that a service user has failed to pay the amount of any
utility users' tax for a period of two or more billing periods, or
whenever the Tax Administrator deems it in the best interest of the
City, he or she shall relieve the service supplier of the obligation
to collect taxes due under this chapter as to such service user for
billing periods specified by the Tax Administrator.
B.
The
service supplier shall provide the City with amounts due; the identity
and address of the service user; the account number; and the reasons
given, if any, by the service user for refusing to pay the utility
users taxes levied under the provisions of this chapter.
C.
If a
service user fails to remit the tax to the Tax Administrator within
15 consecutive calendar days from the date of the giving of the notice
by the Tax Administration, a penalty of 25% of the amount of the tax
due shall be imposed; in no case shall the penalty be less than $5.
The penalty shall become part of the utility user tax herein required
to be paid. The service user, following the imposition of a penalty
pursuant to this section, shall pay interest on the total of the utility
user tax and the penalties thereon, from the due date, to the date
of payment of the same in full. The rate of interest shall be that
rate imposed by law upon money judgments entered by California courts
of record.
D.
The
Tax Administrator shall notify any such service user that he, she
or it has the responsibility to pay the utility users' taxes due for
the stated periods pursuant to this section, and shall demand in writing
payment of such taxes.
E.
The demand referred to in Subsection (D) of this section shall be in writing and shall be served on the service user by personal service or by deposit of the notice in the custody of the United States Postal Service or its lawful successor, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier; or should the service user have changed his or her address, to his, her or its last known address. Such notices shall be deemed given as of the date of personal service, or two consecutive calendar days following its deposit in the custody of the United States Postal Service.
(Prior code § 16-5.11)
It shall be the duty of every service supplier to keep and preserve,
for a period of three years all records which may be necessary to
determine the amount of utility users' tax each service user is liable
for the payment of, pursuant to this section. The Tax Administrator,
upon request, shall have the right to inspect such records at all
reasonable times.
(Prior code § 16-5.12)
A.
Whenever the amount of any utility users' tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in Subsections (B) and (C) of this section, provided a claim in writing therefor, stating, under penalty of perjury, the specific grounds under which the claim is founded, is filed with the Tax Administrator within one year following the date of payment of the tax proposed for refund. The claim shall be on a form furnished by the Tax Administrator.
B.
A service
supplier may claim a refund against utility users' taxes collected
and remitted to the City in any amount which is overpaid, paid more
than once or erroneously or illegally collected or received, when
it is established in a manner prescribed by the Tax Administrator
that the service user from whom the tax has been collected did not
owe the tax; provided, however, that neither a refund nor a credit
shall be allowed unless the amount of the utility tax so collected
has either been refunded to the service user by the service supplier
or credited by the service supplier to charges subsequently payable
by the service user to the service supplier.
C.
No claim
by a service user shall be honored if service supplier establishes
to the reasonable satisfaction of the Tax Administrator that the service
user has received a credit or a refund therefor, from the service
supplier.
D.
No refund
shall be paid under the provisions of this section, unless the claimant
establishes a right thereto by written records showing entitlement
thereto. Nothing herein shall permit the filing of a single refund
claim on behalf of a class or group of taxpayers. For class claims,
every member of the class shall be required to file a claim as required
by this section.
E.
Notwithstanding
any other provisions of this chapter, 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
section on the amount of such refunded charges shall also be refunded
to service users by the service supplier, and the service supplier
shall be entitled to claim a credit for such refunded taxes against
the amount of future taxes due to the City, as set by the Tax Administrator.
(Prior code § 16-5.13; Ord. 1226 § 1, 1/23/12)
A.
The
Tax Administrator shall have the power and duty, and is directed,
to enforce each and all of the provisions of this chapter.
B.
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 utility users' taxes imposed by this chapter.
C.
The
Tax Administrator may administratively authorize the collection of
taxes levied pursuant to this chapter in conformance with the billing
procedures of a particular service supplier, so long as said authorizations
result in collection of the utility users' tax in conformance with
the general purpose and scope of this chapter.
D.
The
Tax Administrator shall provide the service supplier with the name
of any person who the Tax Administrator determines is exempt from
all or any portion of a tax, together with the address and account
number of any such exempt person. The Tax Administrator shall notify
the service supplier of the termination of any person's right to exemption
under this chapter.
(Prior code § 16-5.14)
If litigation is necessary to collect taxes including interest
due on delinquent taxes and penalties levied upon delinquent taxes
due pursuant to this chapter, from either a service user or a service
supplier, the City shall be entitled to an award of reasonable attorneys'
fees and costs if taxes, penalties or interest are found to be due
and owing to the City, from such service user or service supplier.
(Prior code § 16-5.15)
A.
Collection
of Tax by Service Providers. Service providers shall begin to collect
the tax imposed by the amendments to this chapter by approval of the
ordinance codified in this chapter on the March 3, 2009, ballot (the
"2009 UUT Ordinance"), as soon as feasible after the effective date
of the 2009 UUT Ordinance, but in no event later than permitted by
Section 799 of the California Public Utilities Code.
B.
Satisfaction
of Tax Obligation by Service Users. Prior to September 1, 2009, any
person who pays the tax levied pursuant to this chapter, as it existed
prior to the effective date of the 2009 UUT Ordinance, with respect
to any charge for a service shall be deemed to have satisfied his/her
obligation to pay the tax levied pursuant to this chapter as amended
by the 2009 UUT Ordinance, with respect to that charge. The intent
of this subsection is to prevent the imposition of multiple taxes
upon a single utility charge during the transition period from prior
to the effective date of the 2009 UUT Ordinance to the effective date
of the 2009 UUT Ordinance (which transition period ends September
1, 2009) and to permit service providers or other persons with an
obligation to remit the tax hereunder, during that transition period,
to satisfy their collection obligations by collecting either tax.
C.
In the
event that a final court order should determine the election enacting
the 2009 UUT Ordinance is invalid for whatever reason, or any tax
imposed under the 2009 UUT Ordinance is invalid in whole or in part,
then the taxes imposed under this chapter, as it existed prior to
the 2009 UUT Ordinance, shall automatically continue to apply with
respect to any service for which the tax levied pursuant to the 2009
UUT Ordinance has been determined to be invalid. Such automatic continuation
shall be effective beginning as of the first date of service (or billing
date) for which the tax imposed by the 2009 UUT Ordinance is not valid.
However, in the event of an invalidation, any tax (other than a tax
that is ordered refunded by the court or is otherwise refunded by
the City) paid by a person with respect to a service and calculated
pursuant to this chapter as amended by the 2009 UUT Ordinance shall
be deemed to satisfy the tax imposed under this chapter, as it existed
prior to the 2009 UUT Ordinance, on that service, so long as the tax
is paid with respect to a service provided no later than six months
subsequent to the date on which the final court order is published.
(Prior code § 16-5.16; Ord. 1175 § 6, 3/3/09)
If a tax under this chapter is added, repealed, increased, reduced,
or the tax base is changed, then the Tax Administrator shall follow
the notice requirements of California Public Utilities Code Section
799.
(Ord. 1175 § 7, 3/3/09)
Unless specifically provided otherwise, any reference to a State
or Federal statute in this chapter shall mean such statute as it may
be amended from time to time; provided, that such reference to a statute
herein shall not include any subsequent amendment thereto, or to any
subsequent change of interpretation thereto by a State or Federal
agency or court of law with the duty to interpret such law, to the
extent that such amendment or change of interpretation would require
voter approval under California law, or to the extent that such change
would result in a tax decrease (as a result of excluding all or a
part of a communication service, or charge therefore, from taxation).
Only to the extent voter approval would otherwise be required or a
tax decrease would result, the prior version of the statute (or interpretation)
shall remain applicable; for any application or situation that would
not require voter approval or result in a decrease of a tax, provisions
of the amended statute (or new interpretation) shall be applicable
to the maximum possible extent.
To the extent the City's authorization to collect or impose
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
authorization up to the full amount of the tax imposed under this
chapter.
(Ord. 1175 § 8, 3/3/09)
The City shall annually verify the taxes owed under this chapter
have been properly applied, collected, and remitted in accordance
with this chapter, and properly expended according to applicable municipal
law. The form of annual verification shall be reasonably determined
by the Tax Administrator.
(Ord. 1175 § 9, 3/3/09)
All remedies and penalties prescribed by this chapter or which
are available under any other provision of law or equity, including,
but not limited to, the California False Claims Act (Government Code
Sections 12650 et seq.) and the California Unfair Practices Act (Business
and Professions Code Sections 17070 et seq.), are cumulative. The
use of one or more remedies by the City shall not bar the use of any
other remedy for the purpose of enforcing the provisions of this chapter.
(Ord. 1175 § 10, 3/3/09)
Subject to the provisions provided herein, this chapter, and
any provision thereof, may be repealed or amended by the City Council
without a vote of the people. As required by Article XIIIC of the
California Constitution, voter approval is required for any amendment
that would increase the rate of any tax levied pursuant to this chapter.
The People of the City affirm the following actions shall not constitute
an increase of the rate of a tax:
A.
The
restoration of the rate of the tax to a rate that is no higher than
that set by this chapter, if the City Council has acted to reduce
the rate of the tax;
B.
An action
that interprets or clarifies the methodology of the tax, or any definition
applicable to the tax, as so long as interpretation or clarification
(even if contrary to some prior interpretation or clarification) is
not inconsistent with the language of this chapter;
C.
The
establishment of a class of person that is exempt or excepted from
the tax or the discontinuation of any such exemption or exception
(other than the discontinuation of an exemption or exception specifically
set forth in this chapter); and
D.
The
collection of the tax imposed by this chapter, even if the City had,
for some period of time, failed to collect the tax.
(Ord. 1175 § 11, 3/3/09)
