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