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<br />ORDINANCE NO. NS-2132 <br />PAGE FOUR <br /> <br />395 <br /> <br />customers. <br /> <br />Sec. 35-157. <br /> <br />Gas user tax. <br /> <br />(a) There is hereby imposed a tax upon every person in <br />the City of Santa Ana, other than a gas corporation or <br />electrical corporation, using in the city gas which is <br />delivered through mains or pipes. The tax imposed by this <br />section shall be at a rate of five (5) percent of the charges <br />made for such gas and shall be paid by the person paying for <br />such gas. <br /> <br />(b) There shall be excluded from the base on which the <br />tax imposed in this section is computed: <br /> <br />(1) Charges made for gas which is to be resold and <br />delivered through mains or pipes; <br /> <br />(2) Charges made for gas sold for use in the generation <br />of electrical energy or for the production or <br />distribution of water by a public utility or <br />governmental agency; and <br /> <br />(3) Charges make by a gas public utility for gas used <br />and consumed in the conduct of the business of gas <br />public utilities. <br /> <br />(c) The tax imposed in this section shall be collected <br />from the service user by the person selling the gas. The <br />amount collected in one (1) month shall be remitted to the tax <br />administrator on or before the twentieth day of the following <br />month. <br /> <br />(d) Notwithstanding other provisions of this section, <br />whenever a service supplier, pursuant to all order of the <br />California Public Utilities Commission or a court of competent <br />jurisdiction, makes a refund to service users of charges for <br />past utility services, the taxes paid pursuant to this Code on <br />the amount of such refunded charges shall also be refunded to <br />service users, and the service supplier shall be entitled to <br />claim a credit for such refunded taxes against the amount of <br />tax which is due upon the next monthly returns. In the event <br />this Code is repealed, the amounts of any refundable taxes <br />will be borne by the city. <br /> <br />Sec. 35-158. <br /> <br />Water user tax. <br /> <br />(a) There is hereby imposed a tax upon every person in <br />the city using water which is delivered through mains or <br />pipes. The tax imposed by this section shall be at the rate of <br />five percent (5t) of the charges made for such water and <br />shall be paid by the person paying for such water. <br /> <br />4 <br /> <br />i <br />i <br />II <br />~ <br />