The following words and phrases whenever used in this chapter
shall be construed as defined in this section.
means the City of Stockton.
means a calendar month.
means all domestic and foreign corporations, associations,
syndicates, joint stock companies, partnerships of every kind, joint
ventures, clubs, Massachusetts business or common law trusts, societies,
and individuals.
means a person required to collect and remit a tax imposed
under the provisions of this chapter.
means a person required to pay a tax imposed under the provisions
of this chapter.
means and includes, in addition to the meaning ordinarily
and popularly ascribed to it, without limitation, the transmission
of messages or information (including, but not limited to, voice,
data, facsimile, video, and text) through the use of the local, toll,
and wide area telephone service; telegraph and teletypewriter services;
cellular telephone services; or any other transmission of messages
or information by electronic or similar means through "interconnected
service" with the "public switched network" (as those terms are commonly
used in the Federal Communications Act and the regulations of the
Federal Communications Commission (47 U.S.C.A. Section 322, subdivision
(d))) by wire, cable, fiber optics, light waves, laser, microwaves,
radio waves, switching facilities, satellite or similar facilities,
competitive access provider, private communication service provider,
or any other person. Telecommunication services shall include "basic
telecommunication services" and "directly related services," as those
terms are defined and interpreted by the Federal Communications Commission
in its regulations and decisions. Telecommunication services shall
not include private communication services, land mobile services or
maritime mobile services which are not interconnected with the public
switched network.
shall have the same meanings as defined in Sections 234,
218, 222, 241, and 215.5, respectively, of the Public Utilities Code
of the State, as said sections existed on January 1, 1969.
means any person, company, or service which provides one
or more channels of video programming or communications (including
the leasing of channel access to provide such video programming or
communications) to an address in the City, including to a business,
home, condominium, or apartment, where some fee is paid, whether directly
or as included in dues or rental charges for that service, whether
or not public rights-of-way are utilized in the delivery of the video
programming or communications. A video provider includes, but is not
limited to, multichannel video programming distributors (as defined
in 47 U.S.C. Section 522, subdivision (12)), providers of cable television,
master antenna television, satellite master antenna television, direct
broadcast satellite, multichannel multipoint distribution services,
and other providers of video programming or communications (including
two-way communications), whatever their technology.
means any and all services related to the providing of video programming (including origination programming), communications (including two-way communications), regardless of the content of the video programming or communications, and shall include the leasing of channel access. Video services shall not include services for which a tax is paid under Section 3.24.030.
(Prior code § 8-070)
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.
(Prior code § 8-071)
A.
There
is hereby imposed a tax upon every person, other than a telephone
corporation, in the City using intrastate, interstate, and international
telecommunication services, including cellular telephone services,
teletypewriter or facsimile exchange services, and other telecommunication
services that gain access to the public switched network by means
of various technologies, 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 8% for the period through June 30,
2004, inclusive, seven and three-quarter (7-3/4) percent for the period
July 1, 2004, through June 30, 2005, inclusive; 7% for the period
July 1, 2005, through June 30, 2006, inclusive; and 6% for the period
July 1, 2006, thereafter of the charges made for such services, and
shall be paid by the person paying such services. 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.
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 telephone service is furnished for a
guaranteed amount, the amount 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 "telecommunication
services" include land mobile service or maritime mobile services
which are not interconnected with the public switched network.
C.
The
tax imposed in this section shall be collected from the service user
by the person providing the telecommunication services. The amount
of tax collected in one month shall be remitted to the Director of
Finance on or before the 28th day of the following month.
D.
Notwithstanding the provisions of subsection A of this section, the tax imposed under this section shall not be imposed upon any person for using telecommunication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of Title 26 of the United States Code, as said section exists on August 1, 1969, and the regulations thereunder, except for the following charges, which shall be included in the calculation of the tax under this section:
1.
Charges
to a service user by a hotel or motel for telecommunication services
used in the City when such charges are incidental to the right of
occupancy in such hotel or motel. Collection of the tax shall be the
responsibility of the hotel or motel; and
2.
Charges
to a service user in the City by a telecommunication service provider,
including, but not limited to, an alternative or nontraditional telephone
service provider, a private communication service provider, or a competitive
access provider, for providing (a) telecommunication services used
in the City; and/or (b) access to telephone toll service of an interexchange
carrier.
E.
Upon
proof by any taxpayer of payment of a tax paid in another State on
the same services and paid pursuant to this section, that taxpayer
shall be eligible for a tax credit in the amount previously paid to
the other jurisdiction.
(Prior code § 8-072)
A.
There
is hereby imposed a tax upon every person in the City, other than
an electrical corporation or a gas corporation, using electrical energy
in the City. The tax imposed by this section shall be at the rate
of 8% for the period through June 30, 2004, inclusive, seven and three-quarter
(7-3/4) percent for the period July 1, 2004, through June 30, 2005,
inclusive; 7% for the period July 1, 2005, through June 30, 2006,
inclusive; and 6% for the period July 1, 2006, thereafter of the charges
made for such energy, including minimum charges for the service, and
shall be paid by the person for such energy.
B.
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 that person for use in an automobile or other machinery
or 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 be construed to mean receiving of such energy by an
electrical corporation or a governmental agency at a point within
the City for resale to service users, or the use of such energy in
the production or distribution of water by a water corporation or
a governmental agency.
C.
The
tax imposed in this section shall be collected from the service user
by the person supplying such electrical energy. The amount of tax
collected in one month shall be remitted to the Director of Finance
on or before the 28th day of the following month.
(Prior code § 8-073)
A.
There
is hereby imposed a tax upon every person in the City, other than
a gas corporation, using in the City gas which is delivered through
mains or pipes. The tax imposed by this section shall be at the rate
of 8% for the period through June 30, 2004, inclusive, seven and three-quarter
(7-3/4) percent for the period July 1, 2004, through June 30, 2005,
inclusive; 7% for the period July 1, 2005, through June 30, 2006,
inclusive; and 6% for the period July 1, 2006, thereafter of the charges
made for such gas, including minimum charges for service, and shall
be paid by the person paying for such gas.
B.
As used
in this section, the term "charges" shall not include charges made
for gas used in the generation of electrical energy by an electrical
corporation or a governmental agency or charges for gas used in the
production or distribution of water by a water corporation or a governmental
agency.
C.
As used
in this section, the term "using gas" shall not be construed to mean
the receiving of such gas by a gas corporation or governmental agency
at a point within the City for resale to service users.
D.
The
tax imposed in this section shall be collected from the service user
by the person selling the gas. The amount of tax collected in one
month shall be remitted to the Director of Finance on or before the
28th day of the following month.
(Prior code § 8-074)
A.
There
is hereby imposed a tax upon every person in the City using in the
City water which is delivered through mains or pipes. The tax imposed
by this section shall be at the rate of 8% for the period through
June 30, 2004, inclusive, seven and threequarter (7-3/4) percent for
the period July 1, 2004, through June 30, 2005, inclusive; 7% for
the period July 1, 2005, through June 30, 2006, inclusive; and 6%
for the period July 1, 2006, thereafter of the charges made for such
water, including minimum charges service, and shall be paid by the
person paying for such water. "Charges" as used in this section shall
include charges for (1) metered quantities of water; (2) service or
minimum charges; and (3) private fire protection services.
B.
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 County or municipal water district for water used
and consumed by such department, utility or district in the conduct
of the business of such department, utility or district.
C.
The
tax imposed in this section shall be collected from the service user
by the person, municipal water department, public utility, County
or municipal water district selling the water. The amount of tax collected
in one month shall be remitted to the Director of Finance on or before
the 28th day of the following month.
(Prior code § 8-075)
A.
There
is hereby imposed a tax upon every person in the City using video
services for a video provider. The tax imposed by this section shall
be at the rate of 8% for the period through June 30, 2004, inclusive,
seven and three-quarter (7-3/4) percent for the period July 1, 2004,
through June 30, 2005, inclusive; 7% for the period July 1, 2005,
through June 30, 2006, inclusive; and 6% for the period July 1, 2006,
thereafter of the charges made for such service and shall be paid
by the person paying for such service.
B.
"Charges"
shall include charges for leased access channels and origination programming,
which are transmitted to video users in the City, and shall also 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 video services.
C.
The
tax imposed in this section shall be collected from the video service
user by the video provider supplying such service. The amount of tax
collected in one month shall be remitted to the Director of Finance
on or before the 28th day of the following month.
D.
Notwithstanding
any other provision of the Stockton Municipal Code, the tax imposed
by this section shall only apply to users of cable television services.
It shall not apply to any person who would not have been subject,
under the same circumstances, to the cable television user tax as
it existed in 1994; and no person shall be required to pay more tax
under this section than that person would have been required to pay,
under the same circumstances, under the cable television user tax
as it existed in 1994.
(Prior code § 8-076)
A.
Taxes
collected from a service user which are not remitted to the Director
of Finance on or before the due dates provided in this chapter are
delinquent.
B.
Penalties
for delinquency in remittance of any tax collected shall attach and
be paid by the person required to collect and remit at the rate of
15 percent of the total tax collected herein.
C.
The
Director of Finance 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
at the rate of 15 percent of the amount of the tax collected or as
recomputed by the Director of Finance.
D.
Every
penalty imposed under the provisions of this section shall become
a part of the tax required to be remitted.
(Prior code § 8-077)
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 not
been remitted to the Director of Finance 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.
(Prior code § 8-078)
The duty to collect and remit the taxes imposed by this chapter
shall be performed as follows:
A.
The
tax shall be collected insofar as practicable at the same time as
and along with the charges made in accordance with regular billing
practice of service supplier. Except in those cases where a service
user pays the full amount of said charges but does not pay any portion
of a tax imposed by this chapter, or where a service user has notified
a service supplier that he or she is refusing to pay a tax imposed
by this chapter which said service supplier is required to collect,
if the amount paid by a service user is less than the full amount
of the charge and tax which was accrued for the billing period, a
proportionate share of both the charge and the tax shall be deemed
to have been paid.
B.
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 operative date of this chapter. Where a person
receives more than one billing, one or more being for different periods
than another, the duty to collect shall arise separately for each
billing period.
(Prior code § 8-079)
The Director of Finance may make administrative agreements to
vary the strict requirements of this chapter so that collection of
any tax imposed herein may be made in conformance with the billing
procedures of a particular service supplier so long as the overall
result of said agreements results 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 and available for public examination
in the office of the Director of Finance.
(Prior code § 8-080)
A.
The
Director of Finance may make an assessment for taxes not paid or remitted
by a person required to pay or remit. A notice of the assessment which
shall refer briefly to the amount of the taxes and penalties imposed
and the time and place when such assessment is due and payable, shall
be submitted to the City for confirmation or modification. The Director
of Finance shall mail a copy of such notice to the person selling
the service and to the service user at least 10 days prior to the
date of the hearing and shall post such notice for at least five continuous
days prior to the date of the hearing on the bulletin board near the
door of the Council Chambers in the City Hall. Any interested party
having any objections may appear and be heard at the hearing provided
his or her objection is filed in writing with the City Clerk prior
to the time set for the hearing. At the time fixed for considering
said assessment, the City Council shall hear the same together with
any objection filed as aforesaid and thereupon may confirm or modify
said assessment.
B.
Whenever
the Director of Finance determines that a service user has deliberately
withheld the amount of the tax owed by him or her from the amount
remitted to a service supplier, or that a service user has failed
to pay the amount of the tax to such person for a period of four or
more billing periods, or whenever the Director of Finance deems it
in the best interest of the City, he or she may relieve the service
supplier of the obligation to collect taxes due under this chapter
from certain named service users for specified billing periods. The
Director of Finance shall notify the service user that he or she has
assumed responsibility to collect the taxes due for the stated periods
and demand payment of such taxes. The notice shall be served on the
service user by handing it to him or her 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 service supplier, or should the service user have changed
his or her address, to his or her last known address. If a service
user fails to remit the tax to the Director of Finance within 15 days
from the date of the service of the notice upon him or her, which
shall be the date of mailing if service is not accomplished in person,
a penalty of 25 percent of the amount of the tax set forth in the
notice shall be imposed, but not less than $5.00. The penalty shall
become part of the tax herein required to be paid.
(Prior code § 8-081)
It shall be the duty of every service supplier required to collect
and remit to the City any tax imposed by this chapter to keep and
preserve, for a period of three years, all records as may be necessary
to determine the amount of such tax as such service supplier may have
been required to collect and remit to the Director of Finance, which
records the Director or authorized representative shall have the right
to inspect at all reasonable times.
(Prior code § 8-082)
A.
Whenever
the amount of any tax has been overpaid or paid more than once or
has been erroneously or illegally collected or received by the Director
of Finance under this chapter, it may be refunded as provided in this
section.
B.
A person
required to collect and remit taxes imposed under this chapter may
claim a refund or take as credit against taxes collected and remitted
the amount overpaid more than once or erroneously or illegally collected
or received when it is established in a manner prescribed by the Director
of Finance 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 tax so collected
has either been refunded to the service user or credited to charges
subsequently payable by the service user to the person required to
collect and remit.
C.
No refund
shall be paid under the provisions of this section unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(Prior code § 8-083)
A.
Enterprise
Zone Rebate Program.
1.
The
City Council of the City hereby establishes an energy tax rebate program
whereby businesses located within the Stockton-San Joaquin County
enterprise zone (the "enterprise zone") as now existing and as hereafter
amended, may apply for, and if qualified, receive a rebate of a portion
of the energy taxes paid to the City based on gas and/or electric
consumption at locations within the Enterprise Zone.
2.
Findings.
The City Council hereby finds that:
a.
Successful economic development through business retention and expansion
is of key importance to the well being of this community;
b.
The Stockton/San Joaquin enterprise zone is a major economic development
tool;
c.
Enhancement of the local enterprise zone incentives will increase
the City's ability to attract major employers, providing employment
opportunities for its citizens; and
d.
The attraction of new business and the expansion and retention of
existing business will increase the City's overall tax base.
B.
MX Mixed
Use Zoning District Program.
1.
The City Council of the City of Stockton hereby establishes an energy tax rebate program whereby businesses located within a MX Mixed Use Zoning District established pursuant to Chapter 16.16 of the Stockton Municipal Code, as now existing and as hereafter amended, may apply for, and if qualified, receive a rebate of a portion of the energy taxes paid to the City based on gas and/or electric consumption at locations within the MX zone.
2.
Findings.
The City Council finds that:
a.
Successful economic development through business retention, attraction
and expansion is of key importance to the well being of this community;
b.
The MX zoning designation is a major economic development tool;
c.
Projects located in a MX zone are designed to provide needed services,
jobs, development and/or amenities for the area in which the site
is located;
d.
An energy tax rebate for qualified businesses in a MX zone will increase
the City's ability to attract major employers, providing employment
opportunities for its citizens; and
e.
The attraction of new business and the expansion and retention of
existing business will increase the City's overall tax base.
(Prior code § 8-084.1)
means the actual number of full-time employees and includes
the number of full-time equivalents as calculated for persons employed
less than full time.
means and refers to any person, who in the course of working
for any qualified business within the enterprise zone or MX zone works
40 hours in any Monday through Sunday time period and a minimum of
160 hours in one calendar month. The calculation of hours worked for
a full-time equivalent can include paid sick leave, holidays, and
vacation hours.
(Prior code § 8-084.2)
B.
The
rate applicable for the period through June 30, 2004, inclusive, shall
be determined by the number of full-time employees of the qualified
business, as follows:
C.
Effective
July 1, 2004, the applicable rates shall be as follows:
(Prior code § 8-084.3)
A.
Applicants
for the energy tax rebate shall submit a written application form
to the Director of Finance between January 1st and no later than February
28th following the year for which the rebate is requested.
B.
Proof
of full payment of the gas and/or electric user taxes shall be copies
of the applicant's electric and/or gas bills for each month during
which a rebate is requested together with documentation of payment
such as copies of the canceled checks or other written receipts showing
full payment of said taxes.
C.
Proof
of the number of full-time employees, illustrating the method of calculation
for the full-time equivalents, stating said numbers on a monthly basis,
shall be in writing and signed, under penalty of perjury, by the owner,
chief executive, general partner, or other duly authorized corporate
officer of the applicant.
D.
Any
business which during the period January 1st through December 31st
of any year, meets the criteria established for full-time employees
during any one or more of those months, shall be entitled to a rebate
for the respective month(s) during which it is a qualified business.
For the purpose of this section, a month shall constitute 30 days
within any one calendar month.
(Prior code § 8-085)
A.
The
Director of Finance shall determine the amount of the energy tax rebate
upon verification that the applicant is a qualified business, that
the records of payment submitted are acceptable and correctly reflect
the amount of taxes paid, and upon verification of the full-time employee
data.
B.
The
Director of Finance shall determine the applicable rate and calculate
the amount of the energy tax rebate.
C.
Payment
of the energy tax rebate to the qualified business shall be made no
later than April 1st of the year in which the application is submitted.
(Prior code § 8-086)
A.
Inspection
of Records. The City may, during regular business hours and upon request,
inspect the records of any applicant to verify the information contained
in the application.
B.
Recomputation
of User Taxes Actually Paid and Full-Time Employees. The City may
recompute any and all amounts claimed to have been paid to the gas
and/or electric provider to establish the amount of taxes actually
paid. The City may recompute the number of full-time employees claimed.
C.
Audit.
The Director of Finance may, at any time after receipt of the application,
require the applicant to provide additional reports or financial statements,
and may require an audit of the energy tax amounts actually paid or
the employee equivalents claimed, to be certified by a certified public
accountant.
D.
Costs.
If an audit results in a decrease of 2% or more of the energy tax
rebate as calculated on the original information, due or received,
the applicant shall bear the cost of the audit. In all other cases,
the City shall bear the cost of the audit.
(Prior code § 8-087)
The energy tax rebate program shall continue during the life
of the Stockton-San Joaquin County enterprise zone unless terminated
earlier or extended by appropriate action of the City Council.
(Prior code § 8-088)
Any business aggrieved by any decision of an administrative
officer or agent with respect to the energy tax rebate or the amount
of rebate may appeal to the City Manager by filing a notice of appeal
with the City Manager within 15 days of such decision. The City Manager
or designee shall fix a time and place for hearing such appeal and
the City Manager or designee shall give notice in writing to such
business of the time and place of hearing by serving personally or
by depositing in the United States post office at Stockton, California,
postage prepaid, addressed to such business at their business address
within the enterprise zone.
(Prior code § 8-089)
