This chapter shall be known as the "Sacramento County Utility
User Tax Ordinance."
(SCC 1219 § 2, 2002)
There is established and levied, on the effective date of the
ordinance codified in this chapter, a utility user tax in the manner
and at the rates set forth in this chapter.
(SCC 1219 § 2, 2002)
The utility user tax imposed by this chapter is levied to raise
revenue for the general governmental purposes of the County. All of
the proceeds from the tax imposed by this chapter shall be placed
in the County's general fund and used for the usual current expenses
of the County.
(SCC 1219 § 2, 2002)
For purposes of this chapter, the following words and phrases
shall be construed and defined as set forth in this section.
a.
"Cable
television corporation" shall have the same meaning as defined in
Section 215.5 of the Public Utilities Code.
b.
"County"
means the County of Sacramento.
c.
"Electrical
corporation" shall have the same meaning as defined in Section 218
of the Public Utilities Code and shall include a municipal utility
district.
d.
"Gas"
shall mean natural or manufactured gas or any alternate hydrocarbon
fuel which may be substituted therefor.
e.
"Gas
corporation" shall have the same meaning as defined in Section 222
of the Public Utilities Code.
f.
"Month"
shall mean a calendar month.
g.
"Person"
shall mean all domestic and foreign corporations, associations, syndicates,
joint stock companies, partnerships of every kind, joint ventures,
clubs, Massachusetts business or common law trusts, societies, governmental
agencies and individuals.
h.
"Residential
service user" means any service user who is charged for electrical,
gas or telephone service based on: (1) a residential rate schedule
filed with the California Public Utilities Commission by an electrical,
gas or telephone corporation; or (2) a residential rate schedule approved
by a municipal utility district.
i.
"Service
supplier" shall mean a person required to collect and remit a tax
imposed under the provisions of this chapter.
j.
"Service
user" shall mean a person required to pay a tax imposed under the
provisions of this chapter.
k.
"Sewer
service" shall mean the collection, transmission, treatment or disposal
of sewage or industrial waste.
l.
"Tax
Administrator" means the County Tax Collector.
m.
"Telephone
corporation" shall have the same meaning as defined in Section 234
of the Public Utilities Code.
(SCC 1219 § 2, 2002)
Nothing in this chapter shall be construed as imposing a tax
upon any person when the 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.
(SCC 1219 § 2, 2002)
a.
The
taxes imposed by this chapter shall not be levied on any governmental
agency.
b.
Notwithstanding the provisions of Section 3.40.070 hereof, electrical energy which is separately billed and metered by the service supplier as agricultural service use shall be exempt from the tax levied by that section.
e.
Notwithstanding the provisions of Section 3.40.090 hereof, the tax imposed by that section shall not be imposed upon any person for using intrastate, interstate or international 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.
(SCC 1219 § 2, 2002)
a.
There
is hereby levied a tax on every person using electrical energy in
the unincorporated area of the County. The tax imposed by this section
shall be at the rate of two and fifty one hundreds percent (2.50%)
of the charges made for such energy and shall be paid by the person
paying for such energy. The tax applicable to electrical energy provided
by a non-utility supplier shall be determined by applying the tax
rate to the equivalent charge the service user would have incurred
if the energy used had been provided by the electrical corporation
furnishing service in the unincorporated area of the County. Rate
schedules for this purpose shall be available from the County. Non-utility
suppliers shall install, maintain and use an appropriate utility-type
metering system which will enable compliance with this section. "Charges",
as used in this section, shall include charges made for metered energy
and charges for service, including, but not limited to, customer charges,
service charges, standby charges, charges for temporary services,
demand charges, annual and monthly charges, and any other charge authorized
by the California Public Utilities Commission, the Sacramento Municipal
Utility District or the Federal Energy Regulatory Commission.
b.
As used
in this section, the term "using electrical energy" shall not be construed
to include the following: (1) the storage of such energy by a person
in a battery owned or possessed by him 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;
(2) the receiving of such energy by an electrical corporation at a
point within the unincorporated area of the County for resale; (3)
the use of such energy in the production or distribution of water
by a public utility; or (4) the use of electrical energy used in the
conduct of business by an electrical corporation, gas corporation
or telephone corporation furnishing service in the unincorporated
area of the County.
c.
The
tax imposed in this section shall be collected from the service user
by the person supplying such energy. The amount of tax collected in
one month shall be remitted to the Tax Administrator on or before
the last day of the following month, unless the due date occurs on
a weekend or a holiday in which case the due date is the first business
day following. Taxes shall be deemed remitted on the date received
by the Tax Administrator, or on the date postmarked if remitted by
first class United States mail with postage fully prepaid. With prior
written approval of the Tax Administrator, remittance of tax may be
predicated on a formula based upon the payment pattern of the supplier's
customers.
(SCC 1219 § 2, 2002)
a.
There
is hereby levied a tax on every person using gas in the unincorporated
area of the County which is delivered through mains or pipes. The
tax imposed by this section shall be at the rate of two and fifty
one hundreds percent (2.50%) of the charges made for such gas and
shall be paid by the person paying for such gas. "Charges," as used
in this section, shall include charges made for metered gas and charges
for service, including, but not limited to, customer charges, service
charges, and annual and monthly charges and any other charge authorized
by the California Public Utilities Commission or the Federal Energy
Regulatory Commission.
b.
As used in this section, the term "charges" shall not include the following: (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; (3) 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, utilizing natural gas; (4) gas used in the conduct of business by an electrical corporation, a gas corporation or a telephone corporation furnishing service in the unincorporated area of the County; and (5) charges made for gas used by a non-utility supplier to generate electrical energy for its own use, or for sale to others, provided the electricity so generated is subject to the tax in accordance with Section 3.40.070.
c.
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 Tax Administrator on or before the
last day of the following month, unless the due date occurs on a weekend
or a holiday in which case the due date is the first business day
following. Taxes shall be deemed remitted on the date received by
the Tax Administrator, or on the date postmarked if remitted by first
class United States mail with postage fully prepaid. With prior written
approval of the Tax Administrator, remittance of tax may be predicated
on a formula based upon the payment pattern of the supplier's customers.
(SCC 1219 § 2, 2002)
a.
There
is hereby levied a tax on every person using intrastate, interstate
and international telephone services in the unincorporated area of
the County. The tax imposed by this section shall be at the rate of
two and fifty one hundreds percent (2.50%) 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 the following:
(1) 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; (2) land mobile services
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; (3) telephone service used in the conduct of business by
an electrical corporation, a gas corporation or a telephone corporation
furnishing service in the unincorporated area of the County; and (4)
charges for any type of service or equipment furnished by a service
supplier subject to Public Utility Regulation 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.
c.
The
tax imposed by this section shall be collected from the service user
by the person providing the telephone 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, unless the due date occurs on a weekend
or a holiday in which case the due date is the first business day
following. Taxes shall be deemed remitted on the date received by
the Tax Administrator, or on the date postmarked if remitted by first
class United States mail with postage fully prepaid. With prior written
approval of the Tax Administrator, remittance of tax may be predicated
on a formula based upon the payment pattern of the supplier's customers.
(SCC 1219 § 2, 2002)
a.
There
is hereby levied a tax upon every person using cable television service
furnished by a cable television corporation in the unincorporated
area of the County. The tax levied by this section shall be at the
rate of two and fifty one hundreds percent (2.50%) of the charges
made for such service and shall be paid by the person paying for such
service. "Charges" as used in this section shall include charges for
all cable television services, including, but not limited to, basic
and premium cable services, customer charges, service charges, per
program charges, and annual and monthly charges.
b.
The
tax imposed in this section shall be collected from the service user
by the person providing the cable television services. The amount
of tax collected in one month shall be remitted to the Tax Administrator
on or before the last day of the following month, unless the due date
occurs on a weekend or holiday in which case the due date is the first
business day following. Taxes shall be deemed remitted on the date
received by the Tax Administrator, or on the date postmarked if remitted
by first class United States mail with postage fully prepaid. With
prior written approval of the Tax Administrator, remittance of tax
may be predicated on a formula based on the payment pattern of the
supplier's customers.
(SCC 1219 § 2, 2002)
a.
There
is hereby levied a tax on every person using sewer service in the
unincorporated area of the County. The tax levied by this section
shall be at the rate of two and fifty one hundreds percent (2.50%)
of the charges made for such service and shall be paid by the person
paying for such service. "Charges", as used in this section, shall
include all charges for sewer service, including, but not limited
to, customer charges, service charges, standby charges, charges for
temporary devices, demand charges, and annual and monthly charges.
b.
The
tax imposed in this section shall be collected from the service user
by the person supplying the sewer service. The amount of tax collected
in one month shall be remitted to the Tax Administrator on or before
the last day of the following month, unless the due date occurs on
a weekend or a holiday in which case the due date is the first business
day following. Taxes shall be deemed remitted on the date received
by the Tax Administrator, or on the date postmarked if remitted by
first class United States mail with postage fully prepaid. With prior
written approval of the Tax Administrator, remittance of the tax may
be predicated on a formula based upon the payment pattern of the supplier's
customers.
(SCC 1219 § 2, 2002)
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
and are subject to penalties and interest.
B.
Any
person who fails to remit taxes collected in the time required by
this chapter shall pay a penalty of five percent of the amount of
the tax, and if not remitted within two working days after the date
of delinquency, shall pay a total penalty of 20% of the amount of
tax owed. Such penalty shall attach to the amount of tax due and shall
be paid by the person required to collect and remit the tax.
C.
If the
failure to collect or remit a tax levied by this chapter is the result
of fraud or gross negligence, the Tax Administrator shall impose an
additional penalty of 20% of taxes owed upon persons required to collect
and remit taxes under the provisions of this chapter.
D.
Any
person required to remit to the Tax Administrator delinquent taxes
as required in this section shall pay interest at the rate of 1-1/2
percent per month, or portion thereof, on the amount of tax owed exclusive
of penalties, from the date on which the tax first became delinquent
until paid.
E.
Notwithstanding the provisions of subsections (B) and (D), no penalty or interest shall be applied if the person charged with collecting and remitting the tax establishes to the satisfaction of the Tax Administrator that the delinquency is the result of natural disasters or other phenomena beyond the control of the person charged with collecting and remitting the tax and so notifies the Tax Administrator as soon as normal communications permit.
(SCC 1219 § 2, 2002)
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 County. Any such tax collected from a service user which has not
been remitted to the Tax Administrator shall be deemed a debt owed
to the County by the person required to collect and remit the tax.
Any person owing money to the County under the provisions of this
chapter shall be liable in an action brought in the name of the County
for the recovery of such amount.
(SCC 1219 § 2, 2002)
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 collection of charges made in accordance with
the regular billing practices of the 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 has accrued for the
billing period, such amount and any subsequent payments by a service
user shall be applied to the utility charge first. Any remaining balance
shall be applied to taxes due.
B.
The
duty to collect the tax from a service user shall commence with the
beginning of the first full regular billing period applicable to the
service user where charges 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.
C.
If any
service supplier shall fail or refuse to collect the tax and to make,
within the time provided in this chapter any report and remittance
of said tax or any portion thereof required by this chapter, the Assistant
Tax Collector shall proceed in such manner as he or she may deem best
to obtain facts and information on which to base his or her estimate
of the tax due. The Assistant Tax Collector may conduct investigations
or base his or her estimate on any information in his or her possession
including, but not limited to, prior tax records for said service.
As soon as the Assistant Tax Collector shall procure such facts and
information as he or she is able to obtain upon which to base the
assessment of any tax imposed and made payable by this chapter which
is payable by any service supplier who has failed or refused to collect
the same and to make such report and remittance, he or she shall proceed
to determine and assess against such service supplier the tax, interest
and penalties provided for by this chapter. In case such determination
is made, the Assistant Tax Collector shall give notice of the amount
so assessed by serving it personally or by depositing it in the United
States mail, postage prepaid, addressed to the service supplier at
his or her last known place of address.
Such service supplier may within 10 days after the serving or
mailing of such notice make application in writing to the Tax Administrator
for a hearing on the amount assessed. If application by the service
supplier for a hearing is not made within the time prescribed, the
tax, interest and penalties, if any, determined by the Tax Administrator
shall become final and conclusive and immediately due and payable.
If such application is made, the Tax Administrator shall give not
less than five days' written notice in the manner prescribed herein
to the service supplier to show cause at a time and place fixed in
said notice why the amount specified therein should not be fixed for
such tax, interest and penalties. At such hearing, the service supplier
may appear and offer evidence why such specified tax, interest and
penalties should not be so fixed. After such hearing, the Tax Administrator
shall determine the proper tax to be remitted and shall thereafter
give written notice to the service supplier in the manner prescribed
herein of such determination and the amount of such tax, interest
and penalties. The findings of the Tax Administrator shall be final
and conclusive and shall be served upon the service supplier in the
manner prescribed above for service of notice of hearing. Any amount
found to be due shall be immediately due and payable upon the service
of notice.
(SCC 1219 § 2, 2002; SCC
1412 § 1, 2009)
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 imposed in this chapter. 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, subject to approval
as to form by the County Counsel, 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 a 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 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.
E.
The
Tax Administrator may file suit in the name of the County to collect
delinquent taxes, together with penalties and interest.
(SCC 1219 § 2, 2002)
A.
The
Tax Administrator may assess the service user for taxes not paid to
the service supplier.
B.
Whenever
the Tax Administrator determines that a service user has deliberately
withheld the amount of the 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 County,
he or she 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 Tax Administrator with amounts
refused, along with the names, addresses and reasons of the service
users refusing 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 Tax Administrator may
relieve the service supplier of the obligation to collect taxes due.
D.
The
Tax Administrator 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 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 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% of the amount of the tax set forth in
the notice, but not less than five dollars, shall be imposed.
(SCC 1219 § 2, 2002)
It shall be the duty of every person required to collect and
remit to the County 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 he or she may have been liable for the collection
of and remittance to the Tax Administrator. The Tax Administrator
or his or her delegated representatives shall have the right to inspect
such records at all reasonable times for audit purposes. The Tax Administrator
is also authorized to issue administrative subpoenas in the name of
the County to any person required to collect and remit to the County
any tax imposed by this chapter for purposes of tax collection enforcement,
including but not limited to, periodic records inspection and audit.
(SCC 1219 § 2, 2002; SCC
1412 § 2, 2009)
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 chapter, it may be refunded as provided in
this section.
B.
Notwithstanding the provisions of subsection (A) of this section, a service supplier may, with prior written approval from the Tax Administrator, 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 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. 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 may, with prior written approval of the Tax Administrator, 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
(1) files a written claim for refund with the Tax Administrator within
30 days of the date on which the tax for which a refund is claimed
was due, and (2) establishes his or her right to a refund 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 may, with prior written approval of
the Tax Administrator, take a credit for such refunded taxes against
the amount of tax which is due upon the next monthly returns. In the
event this chapter is repealed, the amounts of any refundable taxes
will be borne by the County.
(SCC 1219 § 2, 2002)
A.
Each
service supplier shall immediately implement collection procedures
in accordance with the effective dates contained in this chapter.
B.
Notwithstanding the provisions of subsection A, the Tax Administrator may grant a service supplier an extension of the time to implement tax collection procedures to a date not later than December 1, 1991, provided within 10 days of the effective date of the ordinance codified in this chapter the service supplier establishes to the satisfaction of the Tax Administrator that operational limitations prevent the service supplier from implementing tax collection procedures in accordance with the effective dates contained in this chapter.
C.
Notwithstanding anything in this chapter to the contrary, if a service supplier has been granted an extension in the time to implement tax collection procedures, taxes accrued for the period of time prior to implementation shall be due and collected in the first regular billing following the implementation of tax collection procedures, or in accordance with a collection schedule authorized by the Tax Administrator pursuant to subsection B.
(SCC 1219 § 2, 2002)
If any section, subsection, subdivision, paragraph, sentence,
clause or phrase of this chapter or any part thereof is for any reason
held to be invalid, such invalidity shall not affect the validity
of the remaining portion of this chapter or any part thereof. The
Board of Supervisors of the County of Sacramento 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 sections, subsections, subdivisions, paragraphs, sentences,
clauses or phrases be declared invalid.
(SCC 1219 § 2, 2002)
