The following words and phrases whenever used in this Chapter 3.14 shall be construed as defined in this section.
"City"
means the city of Lawndale.
"Cogenerator"
means any corporation or person employing cogeneration technology (as defined in Section 218.5 of the California Public Utilities Code) for producing power from other than a conventional power source for the generation of electricity for self-use or sale to others.
"Fuel cell"
means a power-production system using an electrochemical process to produce electricity and heat for its own use or sale to others.
"Gas"
means natural or manufactured gas or any alternate hydrocarbon fuel which may be substituted therefor.
"Month"
means a calendar month.
"Nonutility supplier"
means: (1) 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, including those using cogeneration or fuel cell technologies; or (2) a gas supplier other than a gas corporation, that sells or supplies gas to other 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.
"Service supplier"
means any entity required to collect or self-impose and remit a tax as imposed by Chapter 3.14.
"Service user"
means a person required to pay a tax imposed by Chapter 3.14.
"Tax administrator"
means the finance director of the city of Lawndale.
"Telephone corporation," "electrical corporation," "gas corporation," "water corporation," and "cable television corporation"
shall 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 or public agency engaged in the selling or supplying of electrical power or gas or water to a service user.
(Ord. 757-94 § 1; Amended during 6/30/96 supplement)
A. 
Nothing in Chapter 3.14 shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California.
B. 
The following persons and entities shall be eligible to apply to the tax administrator for an exemption from the obligation to pay this tax:
1. 
Utility Companies and Public Property. Those entities described in Section 3.14.010(K), other public utilities and any service user that is a federal, state, or local public agency, including a public school.
2. 
Senior Citizens. Any residential service user who is sixty-five years of age or older if such service user resides alone or if his or her personal residence is held as community property or in joint tenancy or tenancy in common by a husband and wife, and one spouse meets the age criteria for the exemption. An individual sixty-five or older is not eligible for this exemption if he or she lives with other persons (including family members) under sixty-five who are not the otherwise qualified individual's spouse.
3. 
Disabled Persons. Any residential service user who is certified as meeting the criteria of disability as established by the United States Social Security Administration for Supplemental Income for the aged or for a blind or disabled person.
4. 
Very Low Income Households. Any residential service user or family whose income does not exceed the qualifying limits for very low income families as established, and amended from time to time, by the United States Department of Housing and Urban Development pursuant to Section 8 of the United States Housing Act of 1937.
5. 
Government Assisted Housing Complex. Any service user residing within the government assisted housing complex located at 4716 West 153rd Place, so long as the resident population of such complex consists of at least fifty-one percent family units which would otherwise qualify under any other exemption established under this subsection.
C. 
The city council may, by ordinance, revise the list of persons or entities that are exempt, in whole or in part, from this tax.
D. 
The tax administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
E. 
The tax imposed by this chapter shall not apply to the sale or transfer of any product or service which is subject to the California sales or use tax.
(Ord. 757-94 § 1; Ord. 1000-07 § 1)
A. 
A complete application for exemption from the city's utility users tax shall be submitted to the tax administrator on a form provided by the tax administrator. The application shall be verified by a declaration signed under perjury and shall contain all information requested by the tax administrator.
B. 
The application may be filed at any time. Any exemption granted shall only apply prospectively.
C. 
The tax administrator shall review each application and shall certify the applicant as exempt if the eligibility requirements of this chapter are met.
D. 
An exemption shall not be granted to an applicant who is receiving utility service from a service supplier through a master meter or who is sharing or prorating service with other service users, even though such other service users could qualify for an exemption under the provisions of this section. Nor shall an exemption be granted for any tax imposed by this chapter which is or has been paid by a public agency on behalf of the applicant or where the applicant receives funds from a public agency for the payment of such tax.
E. 
Once application is granted, the tax administrator, or his or her designee, shall promptly notify applicant's service suppliers of the service user's approval for exemption, providing the service supplier with the name of the applicant, the address to which such service is being supplied, the account number, if any, and such other information as may be necessary for the service supplier to adjust its billing process to remove the service user's obligation to pay this tax.
F. 
Upon receipt of such notice, the service supplier shall, within sixty days, discontinue billing the applicant for taxes imposed by this chapter, except as otherwise provided in this section. Taxes billed by the service supplier to the service user pursuant to this chapter, prior to the service supplier's adjustment of its billing process shall be paid to the service supplier and will not be refunded to the service user.
G. 
Every service user who has been granted an exemption shall be required, no later than thirty days prior to the anniversary date of the exemption, to file a written notice with the tax administrator certifying that the service user has no change in status which would make the service user ineligible for the exemption. If the tax administrator does not receive the written notice by the anniversary date, the tax administrator may send a written notification that the service user has ten days in which to provide the proper notice or the exemption shall terminate. If no notice is received from the service user in the ten day period, the exemption shall terminate and may only be reinstated upon approval of a new application pursuant to the procedures set forth in this section.
H. 
An exemption shall automatically terminate with any change in the service address or residence of the exempt individual, or assignment of a different account number by the service supplier because of discontinuance or suspension of service at the request of the service user. Notwithstanding the forgoing, an individual who has lost or will lose his exemption may apply for a new exemption with each change of address or residence.
I. 
Any service user who has been exempted under this section shall notify the tax administrator within ten days of any change in fact or circumstance which might disqualify said individual from receiving such exemption.
Any service supplier who determines that a new or nonexempt service user is receiving service through a meter or connection exempt by virtue of any exemption issued to a previous user or an exempt user of the same meter connection shall immediately notify the tax administrator of such fact and the tax administrator may investigate 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. 1000-07 § 2)
A. 
There is hereby imposed a tax on the amounts paid for any international, interstate or intrastate telephone communications services, including cellular telephone service and other telephone services that gain access to the public switched network (PSN) by means of various technologies by every person in the city using such services other than a telephone corporation. The tax imposed by this section shall be at the rate of five and one-half 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 supplied subject to public utility regulations during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to public utility regulation; nor shall the words "telephone communication services" include land mobile service or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as said section existed on January 1, 1970 which do not gain access to the public switched network (PSN). The term "telephone communication services" refers to that service which provides access to a telephone system and the privilege of telephone quality communication with substantially all persons having telephone stations which are part of such telephone system.
C. 
The tax imposed by this section shall be collected from the service user by the person providing the telephone communication services, or the person receiving payment for such services. The amount of the tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month.
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 telephone communication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Division 2, Part 20 of the California Revenue and Taxation Code, or the tax imposed under Section 4251 of the Internal Revenue Code, as that section was interpreted by the Internal Revenue Service before May 25, 2006.
(Ord. 757-94 § 1; Ord. 978-06 § 1)
A. 
There is hereby imposed a tax upon every person using electrical energy in the city. The tax imposed by this section shall be at the rate of five and one-half percent of the charges made for such energy by an electrical corporation franchised to serve the city and shall be paid by the person using the energy. The tax applicable to electrical energy provided by a nonutility supplier shall be determined by applying the tax rate to the equivalent charges the service user would have incurred if the energy used had been provided by the electrical corporation franchised by the city. Rate schedules for this purpose shall be available from the city. Nonutility suppliers shall install and maintain an appropriate utility-type metering system which will enable compliance with this section. "Charges," as used in this section, includes charges made for: (1) metered energy and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges and all other annual and monthly charges, fuel or other cost adjustments, 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 for use in an automobile or other machinery device apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include electricity used and consumed by an electric utility supplier in the conduct of its business as an electric public utility or government agency at a point within the city of Lawndale for resale; or the use of such energy in the production or distribution of water by a public utility or a government agency.
C. 
An energy supplier providing wheeling services for delivery of the electricity through its distribution system shall collect tax from the service user based upon the cost of wheeling the electricity. The tax on energy provided by self-production or by a nonutility supplier shall be collected from the service user by the service supplier. The amount collected in one month shall be remitted to the tax administrator on or before the last day of the following month.
(Ord. 757-94 § 1)
A. 
Notwithstanding the rate provisions in Section 3.14.040 of this chapter, the tax imposed on every person using cogenerated electrical energy in the city shall be at the rate of five and one-half percent of the value of the cogenerated electrical energy consumed in the city. The tax will be imposed by applying the tax rate to the equivalent charges for such services the service user would have incurred if the energy used had been provided by the electrical corporation franchised by the city.
B. 
The cogenerator shall install and maintain an appropriate metering system which will enable compliance with this section.
C. 
The tax shall be collected and paid by the cogenerator under Section 3.14.080 if the cogenerator consumes the energy. If the cogenerator sells the energy for consumption in the city, the tax will be imposed on the charges made for such service and shall be collected and paid by the person to whom the energy is sold.
(Ord. 757-94 § 1)
Energy produced through the use of fuel cell technology shall not be exempted from taxation under this chapter.
(Ord. 757-94 § 1)
A. 
There is hereby imposed a tax upon every person using gas in the city, gas which is transported through a pipeline distribution system or by mobile transport. The tax imposed by this section shall be at the rate of five and one-half percent of the charges made for such gas and shall be paid by the person using the gas. The tax applicable to gas provided by nonutility suppliers shall be determined by applying the tax rate to the equivalent charges the service user would have incurred if the gas or gas transportation had been provided by the gas corporation franchised by the city. "Charges" as used in this section includes: (1) the charge for gas which is delivered through a gas pipeline distribution system or by mobile transport; (2) gas transportation charges; and (3) demand charges, service charges, customer charges, minimum charges, annual and monthly charges, and any other charges authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission.
B. 
There shall be excluded from the tax imposed in this section: (1) charges made for gas which is to be resold and delivered through a pipeline distribution system or mobile transport; (2) charges made for gas used by a cogenerator or as the primary fuel in a fuel cell; (3) charges made for natural gas used in the propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the State of California, utilizing natural gas, and other natural gas clean-air technologies; (4) charges related to late payments and returned checks.
C. 
Tax imposed in this section shall be collected from the service user by the person selling or transporting the gas. A person selling or providing transportation services of gas to a user for delivery of gas through a pipeline distribution system shall collect the tax from the service user based upon the cost of transporting the fuel. The person selling or transporting the gas shall, on or before the 20th of each calendar month, commencing on the 20th day of the calendar month after the effective date of the ordinance codified in 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 or transporting the gas shall remit tax payments to the tax administrator in accordance with schedules established or approved by the tax administrator. The tax imposed in this section on the use of gas supplied by self-production or a nonutility supplier shall be collected and remitted to the tax administrator in the manner set forth in Section 3.14.080.
(Ord. 757-94 § 1)
A. 
Any service user subject to the tax imposed by Section 3.14.040, 3.14.050 or 3.14.070 hereof, who produces electricity or gas for self-use or who receives electricity or gas directly from a nonutility supplier, shall report said fact to the tax administrator and remit the tax due directly to the city within thirty days of such use.
B. 
The tax administrator may require said service user to identify its nonutility supplier and provide, subject to audit, filed tax returns or other satisfactory evidence documenting the quantity of electricity or gas used and the price thereof.
(Ord. 757-94 § 1)
A. 
There is hereby 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 five and one-half percent of the charges made for such water and shall be paid by the person paying for such water.
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.
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. 757-94 § 1)
A. 
There is hereby 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 five and one-half percent of the charges made for such cable and shall be paid by the person paying for such cable.
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. 757-94 § 1)
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. Should the due date occur on a weekend or legal holiday, the return may be postmarked on the first regular working day following the Saturday/Sunday, or legal holiday.
B. 
Any service user who fails to pay any tax imposed by this Chapter 3.14 shall pay interest at the rate of one percent per month, or fraction thereof, from the date on which the remittance first became delinquent until paid, and a collection charge of ten dollars for each delinquent account.
C. 
The tax administrator is hereby empowered to impose penalties for fraud or negligence in reporting or remitting at the rate of fifteen percent per month (prorated for periods of less than one month) of the tax collected or imposed by this Chapter 3.14.
D. 
Every penalty imposed under the provisions of this Section 3.14.110 shall become a part of the tax required to be remitted.
E. 
Notwithstanding any other provision in Chapter 3.14, no interest or penalty may be imposed on a service supplier for delinquent payment of taxes unless such delinquency is the direct result of either the service supplier's intentional disregard of the tax collection and remittance obligations of the chapter or the service supplier's gross negligence in complying with these obligations.
(Ord. 757-94 § 1)
Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has wilfully been withheld from the tax administrator shall be deemed a debt owed to the city by the person required to collect and remit. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount. Nothing in this section shall relieve any service supplier of the duty to collect and remit any tax, penalty or interest required by Chapter 3.14.
(Ord. 757-94 § 1)
The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
A. 
Notwithstanding the provisions of Section 3.14.080, 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 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 utility charge first until such charge has been fully satisfied. Any remaining balance shall be applied to taxes due. In those cases where a service user has notified the service supplier of his refusal to pay the tax imposed on said energy charges, Section 3.14.150(C) will apply.
B. 
The duty to collect tax from a service user shall commence with the beginning of the first full regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing.
(Ord. 757-94 § 1)
A. 
The tax administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.
B. 
The tax administrator shall have the power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes 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 made in conformance with the billing procedures of particular service supplier so long as said agreements result in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each such agreement shall be on file in the tax administrator's office.
D. 
The tax administrator shall determine the eligibility of any person who asserts a right to exemption from the tax imposed by this chapter. The tax administrator shall provide the service supplier with the name of any person who the tax administrator determines is exempt from the tax imposed hereby, together with the address to which service is supplied to any such exempt person. The tax administrator shall notify the service supplier of termination of any person's right to exemption hereunder, or the change of any address to which service is supplied to any exempt person.
E. 
The tax administrator shall provide notice to all service suppliers, at least ninety days prior to any annexation or other change in the city's boundaries. Said notice shall set forth the revised boundaries by street and address along with a copy of the final annexation order from local area formation commission.
(Ord. 757-94 § 1)
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 the tax owed from the amount 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 the tax administrator may relieve such person of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods.
C. 
The service supplier shall provide the city with amounts refused and/or unpaid with the names and addresses of the service users neglecting to pay the tax imposed under provisions of this chapter. Whenever the service user has failed to pay the amount of tax for a period of two or more billing periods, the service supplier shall be relieved of the obligation to collect taxes due.
D. 
The tax administrator shall notify the service user that the tax administrator assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him 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 person required to collect the tax; 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 tax administrator within fifteen 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, the penalty and interest provisions of Section 3.14.110 shall apply. The penalty shall become part of the tax herein required to be paid.
(Ord. 757-94 § 1)
A. 
It shall be the duty of every person required to collect and remit to the city any tax imposed by Chapter 3.14 to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the remittance to the tax administrator, which records the tax administrator shall have the right to inspect at all reasonable times.
B. 
A person providing transportation services of natural gas to a user for delivery through mains or pipes shall make available to the tax administrator, on a biennial basis, records of the names and addresses of service users for whom only transportation services are provided by such persons. All information provided to the tax administrator pursuant to this section shall be used solely for the purposes of this chapter.
(Ord. 757-94 § 1)
A. 
No tax collected under the provisions of this chapter shall be refundable or prorated in any manner, except if the service user subject to the fee establishes to the satisfaction of the tax administrator that it has paid more than once, the tax was erroneously or illegally collected, or paid in excess of the correct amount and files a claim with the city for such a refund within a period of one year from the date of the payment in accordance with Chapter 3.12 of Title 3 herein.
B. 
Notwithstanding the provisions of subsection A of this section, a service supplier may claim a refund; or take as credit against taxes 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 nor a credit shall be allowed unless the amount of the tax erroneously or illegally 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 chapter and actually due from a service user, may refund such amount to the service user and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns for said service rendered, provided the service provider files a claim for such credit with a return dated no later than one year from the date of the overpayment in accordance with Chapter 3.12 of this code.
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 chapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly returns. In the event the ordinance codified in this section is repealed, the amounts of any refundable taxes will be borne by the city.
E. 
A service supplier may refund the taxes collected to the service user in accordance with this section or by the service supplier's customary practice.
(Ord. 757-94 § 1; Ord. 803-96 § 3; Ord. 1060-11 § 1)
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter 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 chapter or any part thereof. The city council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more section, subsection, subdivision, paragraph, sentence, clause or phrases be declared unconstitutional.
(Ord. 757-94 § 1)
The service supplier shall, upon notification, terminate or suspend any utility users tax commencing with the first full billing period which occurs after the effective date of such action by the city council.
(Ord. 757-94 § 1)
Should the city at any time determine to increase any or all of the taxes levied under this chapter, a public hearing on the matter shall be held. Notice of a public hearing on the proposed increase shall be published in a newspaper of general circulation at least once, ten days before the public hearing, and posted in at least three public places.
(Ord. 760-94 § 1)
This chapter shall become effective the fifteenth day of July, 1994. The tax imposed under this chapter shall apply to charges appearing on bills rendered on or after August 1, 1994 or as soon thereafter as the respective utilities are physically and mechanically able to get "on line" for the imposition of charges (within sixty days but not more than ninety days after the effective date).
(Ord. 757-94 § 1; Ord. 760-94 § 2)
Any person willfully refusing to pay any tax required by this chapter, or knowingly receiving the benefits of an exemption to this tax when the basis for such exemption does not exist or ceases to exist, shall be guilty of a misdemeanor and shall be punishable therefor by a fine not more than one thousand dollars, or by imprisonment in the county jail for a period of not more than six months, or by both such a fine and imprisonment.
(Ord. 1000-07 § 2)