The following words and phrases whenever used in this chapter
shall be construed as defined in this section.
"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.
"Fuel"
means natural or manufactured gas or any alternate hydrocarbon
fuel which may be substituted therefor. It shall not include fuel
intended for use in motor vehicles and subject to taxation under the
State of California motor vehicles fuels tax.
"Nonutility supplier"
means a service supplier, other than an electrical corporation
franchised to serve the City, which generates electrical energy in
capacities of at least fifty kilowatts for its own use or for sale
to others; or, a gas supplier other than a gas corporation, that sells
or supplies gas to users within the City.
"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 individual.
"Person" shall include both nonprofit and for-profit organizations,
and without regard to exemption from real property or income taxes.
"Residence,"
for the purpose of Section
3.29.030, means an individual dwelling unit, and not group quarters such as a dormitory or health care facility.
"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"
have the same meanings as defined in Sections 234, 218, 222,
241 and 215-5, respectively, of the California
Public Utilities Code,
except "electrical corporation," "gas corporation," and "water corporation"
shall also be construed to include any municipality, public agency
or person engaged in the selling or supplying of electrical power
or gas or water to a service user.
(93-4)
Taxes collected from a service user which are not remitted by
the service supplier 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, taxes collected shall not be
delinquent if the tax return is postmarked on the first regular working
day following a Saturday/Sunday or legal holiday.
(93-4)
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, and not remitted
to 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.
(93-4)
The duty to collect and remit the taxes imposed by this chapter
shall be performed as follows:
A. Notwithstanding the provisions of Section
3.29.080, 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 utility 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 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 or her refusal to pay the tax imposed on said utility charges, Section
3.29.150(D) 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.
(93-4)
It shall be the duty of every person required to collect and
remit to the City the 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 tax as such person may have been liable for remittance
to the tax administrator, which records the tax administrator shall
have the right to inspect at all reasonable times.
(93-4)
Any claim for a refund of any tax, interest or penalty collected or received by the City under this chapter shall be presented in accordance with Chapter
1.16 of Title
1 of this Code.
(93-4; 96-04)
The service supplier shall, upon written notification by the
tax administrator, terminate or suspend any billing or collection
of utility users' tax commencing with the first full billing period
which occurs after the effective date of such notice.
(93-4)
The utility users' tax imposed by this chapter shall be applied
to all covered telephone, electricity, fuel, water and cable television
charges billed on or after May 1, 1993, or as soon thereafter as the
respective utilities are physically and mechanically able to implement
the charges but not more than thirty additional days.
(93-4)
The utility users' tax rate shall be reviewed by the City Council
in conjunction with development of the City's budget over two public
hearings to receive public comment on the need to continue the tax
and the amount of the tax.
(14-07)