The following words and phrases whenever used in this ordinance shall be construed as defined in this section.
"City"
means the city of Westminster.
"Month"
shall mean a calendar month.
"Person"
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 or individuals.
"Service supplier"
means a utility company which receives taxes paid and remits same as imposed by this ordinance.
"Service user"
means a person required to pay a tax imposed by this chapter.
"Tax administrator"
means the city manager of the city of Westminster.
"Telephone corporation," "electric corporation," "gas corporation," "water corporation," and "cable television corporation,"
have the same meaning as defined in Sections 234, 218, 222, 241, and 215-5, respectively, of the Public Utilities Codes of the state of California, as said section existed on January 1, 1975, "electric corporation" shall be construed to include any municipality or franchised agency engaged in the selling or supplying of electrical power to a service user.
(Ord. 2053 § 1, 1986)
Nothing in this ordinance 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.
(Ord. 2053 § 1, 1986)
A. 
There is imposed a tax on the amounts charged for any telephone services, including but not limited to long distance and cellular calls, by every person in the city other than a telephone corporation using such services. The tax imposed by this section shall be at the rate of four percent of the charges made for such services and shall be paid by the person paying for such services.
B. 
As used in this section, the term "charges" shall 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 supplier subject to public utility regulation during the period in which the same or similar services or equipment is also available for sale or lease from persons other than a service supplier pursuant to public utility regulation; nor shall the words "telephone communication services" include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of Code of Federal Regulations as the section existed on January 1, 1970. The term "a telephone communication service" 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 site in the city irrespective of whether a particular communication service originates or terminates within the city.
C. 
The tax imposed by this section shall be collected from the service user by the person providing the intrastate telephone communication services, or the person receiving payment for such services. The amount of the tax reported in one month shall be remitted to the tax administrator on or before the last day of the following month; or 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; remittance of the tax may be allocated on a formula based upon the payment pattern of the supplier's customers; 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 on the previous month, shall be remitted to the tax administrator on or before the last day of each month.
D. 
Notwithstanding the provisions of subsection A, 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 the tax imposed under Section 4251 of the Internal Revenue Code as it existed and was interpreted on January 1, 2002.
(Ord. 2053 § 1, 1986; Ord. 2224 § 1, 1994; Ord. 2300 § 1, 2000; Ord. 2402 § 2, 2006; Ord. 2403 § 2, 2006)
A. 
There is imposed a tax upon every person in the city using electrical energy in the city. The tax imposed by this section shall be at the rate of four percent of the charges made for such services and shall be paid by the person paying for such services. "Charges" as used in this section shall include charges made for: (1) metered energy, and (2) minimum charges for services, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges, fuel cost adjustments, etc.
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 him/her for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided however, that purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electrical public utility or governmental agency at a point within the city for resale, or the use of such energy in the production or distribution of water by a public utility or a governmental agency.
C. 
The tax imposed by this section shall be collected from the service user by the person supplying such energy. 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; remittance of the tax may be predicated on the formula based upon the payment pattern of the supplier's customers.
D. 
Notwithstanding the provisions of subsection A, if the amount paid by a service user is less than the full amount of the energy charge and tax which has accrued for the billing period, such amount and any subsequent payments by a service user shall be applied to the energy charge first until such charge has been fully satisfied. Any remaining balance shall be applied to taxes due.
(Ord. 2053 § 1, 1986; Ord. 2300 § 2, 2000)
A. 
There is imposed a tax on every person in the city other than a gas corporation or electrical 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 four percent of the charges made for such services and shall be paid by the person paying for such services. "Charges" as used in this section shall include: (1) gas which is delivered through mains or pipes; (2) minimum charges for such services, including customer charges, service charges, and annual and monthly charges.
B. 
There shall be excluded from the base on which the tax imposed in this section is computed; (1) charges made for gas which is to be resold and delivered through mains or pipes; (2) charges made for gas sold for use in the generation of electrical energy or for the production or distribution of water by a public utility or governmental agency; (3) charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities; (4) charges made for gas used in the propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the State of California, using natural gas; and (5) charges related to late payments and returned checks.
C. 
The tax imposed in this section shall be collected from the service user by the person selling the gas. The person selling 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 this section, 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 the gas shall remit tax payments to the tax administrator in accordance with schedules established or approved by the tax administrator.
(Ord. 2053 § 1, 1986; Ord. 2300 § 3, 2000)
A. 
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 four percent of the charges made for such services and shall be paid by the person paying for such services.
B. 
There shall be excluded from the base on which the tax imposed in this section is computed: (1) charges made for water which is to be resold and delivered through mains or pipes; (2) 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.
C. 
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. 2053 § 1, 1986; Ord. 2300 § 4, 2000)
A. 
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 four percent of the charges made for such services and shall be paid by the person paying for such services.
B. 
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. 2053 § 1, 1986; Ord. 2300 § 5, 2000)
A. 
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.
B. 
Interest 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 and shall bear interest at the rate of one and one-half percent per month from the date due along with the costs of reasonable attorney's fees incurred in collecting such delinquent tax and interest.
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 and negligence in reporting and remitting such tax, including, but not limited to, all causes of action under the common and statutory laws of the United States and the state of California.
D. 
Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be remitted.
(Ord. 2053 § 1, 1986)
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 any action brought in the name of the city for the recovery of such amount.
(Ord. 2053 § 1, 1986)
The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
A. 
Notwithstanding the provisions of Section 3.14.050(C) and 3.14.040(D), 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. When the amount paid by a service user to service supplier is less than the full amount of the charge and tax which has accrued for the billing period, such amount and any subsequent payments by a service user may be applied to the charge first until such charge has been fully satisfied. Any remaining balance shall be applied to the taxes due.
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 period.
(Ord. 2053 § 1, 1986)
A. 
The tax administrator shall have the power and duty, and is directed to enforce all of the provisions of this chapter.
B. 
The tax administrator shall have the power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection, and remittance of the taxes herein imposed. A copy of such rules and regulations shall be on file in the tax administrator's office.
C. 
The tax administrator may make administrative agreements to vary the strict requirements of this chapter so that collection of any tax imposed here may be in conformance with the billing procedures of a particular service supplied so long as said agreement results in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of such agreement shall be on file in the tax administrator's office.
D. 
The tax administrator shall determine the eligibility of any person who has 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 the termination of any person's right to exemption hereunder, or the change of any address to which service is supplied to any exempt person.
(Ord. 2053 § 1, 1986)
A. 
The tax administrator may make an assessment for taxes not remitted by a person required to remit.
B. 
Whenever the tax administrator determines that a service user has deliberately withheld the amount of tax owed by such users 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 to such person, or whenever the tax administrator deems it in the best interest of the city, he may relieve such person of the obligation to collect taxes due under the ordinance from certain named users for specified billing periods.
C. 
The service supplier shall supply the city with amounts refused along with the names, addresses, and reasons of the service users refusing to pay the tax imposed under provisions of this ordinance. 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.
D. 
The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the tax administrator within 15 days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25% of the amount of the tax set forth in the notice shall be imposed, but not less than Five dollars. The penalty shall become part of the tax herein required to be paid.
(Ord. 2053 § 1, 1986)
It shall be the duty of every person required to collect and remit to the City any tax imposed by this ordinance to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax as he may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at all reasonable times.
(Ord. 2053 § 1, 1986)
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 Tax Administrator under this ordinance, it may be refunded as provided in this section.
B. 
Notwithstanding the provisions of subsection A of this section, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund or 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. A service supplier that has collected any amount of tax in excess of the amount of tax imposed by this ordinance 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 three years from the date of overpayment.
C. 
No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
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 ordinance 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. In the event this ordinance is repealed, amounts of any refundable tax will be borne by the city.
(Ord. 2053 § 1, 1986)
Appropriations limit of the city as determined pursuant to Article 13b of the Constitution of the state of California, is increased by the maximum tax amounts permitted pursuant to this ordinance. This section may be amended or reenacted by electors as provided in Section 4 of Article 13b of the Constitution of the state of California. This section is declared to be necessary for and incidental to the successful achievement purposes of this ordinance. City Council may adopt such ordinances, resolutions, and regulations necessary to implement this ordinance. The cost of implementing this chapter may be charged against revenues derived herefrom.
(Ord. 2053 § 1, 1986)
A. 
The tax imposed by this chapter shall not apply to any individual who is sixty-two years of age or older, nor to any individual with a disability that substantially impairs one or more of major life activities, who uses telephone, electrical, water, gas or cable television services, in or upon any premises occupied by such individual, provided that the combined adjusted gross income, as such term is used for the calendar year prior to the fiscal year (July 1st through June 30th) for which the exemption provided in this section is applied, of all members of the household in which such individual resided is not greater than eighteen thousand dollars.
Notwithstanding the foregoing, the exemption provided by this section shall not be applicable unless such exemption is applied for by the service user and granted in accordance with the provisions of subsection B hereof.
B. 
Any service user exempt from the taxes imposed by this chapter because of the provisions of subsection A above, may file an application with the director of finance for an exemption. Such application shall be made upon forms supplied by the director of finance and shall recite facts under oath which qualify the applicant for an exemption. The director of finance shall review all such applications and certify as exempt those applicants determined to qualify therefor and shall notify all service suppliers affected that such exemption has been approved, stating the name of the applicant, the address to which such exempt service is being supplied, the account number if any, and such other information as may be necessary for the service supplier to remove the exempt service user from its tax billing procedure. Upon receipt of such notice, the service 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 director of finance is given. The service supplier shall eliminate such exempt service user from its tax billing procedure for the first regular full billings no later than sixty days after receipt of such notice from the director of finance.
All exemptions shall continue and be renewed automatically by the director of finance so long as the prerequisite facts supporting the initial qualification for exemption shall continue; provided, however, that the exemption shall automatically terminate with any change in the service address of residence of the exempt individual; further provided, such individual may nevertheless apply for a new exemption with each change of address or residence. Any individual exempt from the tax shall notify the director of finance 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 exemptions provided by this section when the basis for such exemption either does not exist or ceases to exist.
Notwithstanding any of the provisions of this subsection, however, any service supplier who determines by any means 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 shall immediately notify the director of finance of such fact and the director of finance 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.
(Ord. 2053 § 1, 1986; Ord. 2072 § 1, 1987; Ord. 2224 § 2, 1994)
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance or any part thereof is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portion of this ordinance or any part thereof. The city council of the city of Westminster hereby declares that it would have passed each section, subsection, subdivisions, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more phrases, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional.
(Ord. 2053 § 1, 1986)