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ORDINANCE NS-1042 PROVIDING FOR UTILITY USER TAX UPON T~tE USE OF ELECTRICITY, GAS, TELEPHONE, AND WATER FACILITIES AND SERVICES T~E CITY COUNCIL OF TI~E CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That the Santa Ana Municipal Code is hereby amended by adding Article IV to Chapter 35 thereof to read in words and figures, as follows: ARTICLE IV - UTILITY USER TAX Sec. 35-201. Definitions. For the purpose of this Article, the following words, terms, phrases, and any derivatives thereof, shall have the meanings set forth herein: (a) "Person" shall mean any domestic or foreign corporation, association, syndicate, firm, joint stock company, partnership, joint venture, club, society, individual, or municipal corpo- ration. (b) "City" shall refer to and mean the City of Santa Ana. (c) "Electrical corporation", "gas corporation", "telephone corporation", and "water corporation" shall have the same meanings given them by Sections 218, 222, 234, and 241, respectively, of the Public Utilities Code of the State of California, as of August 1, 1970. In addition, "water corporation" shall be con- strued to include any municipality engaging in the business of selling water to a service user in the City of Santa Ana. (d) "Month" shall mean a calendar month. (e) "Service supplier" shall mean a person required to collect and remit a tax imposed under the provisions of this Article. (f) "Service user" shall mean a person required to pay a tax imposed under the provisions of this Article. Sec. 35-202. Exemptions. Nothing in this Article shall be construed to impose a tax upon any person when the imposition of such tax upon that person would be violative of the Constitution of the United States or the Constitution of the State of California. Sec. 35-203. Electricity User Tax. (a) There is hereby imposed a tax upon every person in the City using electrical energy in the City. The tax hereby imposed shall be at the rate of five percent (5%) of the charges made for such energy, and shall be paid by the person paying for such energy. "Charges" as used herein shall include charges for metered energy, minimum charges for service (including customer charges, service charges, demand charges, standby charges, and annual and monthly charges). (b) As used in this section, the phrase "using electrical energy" shall not be construed to mean the use of such energy from a storage battery, provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of storage batteries. The term shall not include the mere receiving of such energy by an electrical public utility