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NS-2436
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Last modified
1/3/2012 1:01:59 PM
Creation date
6/26/2003 10:08:09 AM
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City Clerk
Doc Type
Ordinance
Doc #
NS-2436
Date
8/21/2000
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112 <br /> <br />address to which such exempt service is being supplied, the account number, and such <br />other information as may be necessary for the service supplier to remove the exempt <br />service user from its tax billing procedure. Upon receipt of such notice, the service <br />supplier shall not be required to continue to bill any further tax imposed by this code <br />from such exempt service user until further notice by the tax administrator is given. The <br />service supplier shall eliminate such exempt service user from its tax billing procedure <br />upon receipt of such notice from the tax administrator, no later than sixty (60) days after <br />receipt of such notice from the tax administrator. <br /> <br />(c) All exemptions shall be renewed annually by the exempt service user during the <br />renewal period of April 1 through April 30. The tax administrator shall notify all service <br />suppliers by May 31 of exempt service users who did not renew during the annual <br />renewal period. Each service supplier shall include the service users specified in such <br />notice in its tax billing procedure no later than sixty (60) days after receipt of such notice <br />from the tax administrator. Exemptions shall automatically terminate with any change in <br />the service address or residence of the exempt individual; provided such individual may <br />nevertheless apply for a new exemption with each change of address or residence. Any <br />individual exempt from the tax shall notify the tax administrator within ten (10) days of <br />any change in fact or circumstance which might disqualify said individual from receiving <br />such exemption. It shall be a misdemeanor for any person to knowingly receive the <br />benefits of the exemptions provided by this section when the basis for such exemption <br />either does not exist or ceases. <br /> <br />(d) Notwithstanding any of the provisions of this subsection, however, any service <br />supplier who determines by any means that a new or nonexempt service user is <br />receiving service through a meter or connection exempt by virtue of an exemption <br />issued to a previous user or exempt user of the same meter or connection, such service <br />supplier shall immediately notify the tax administrator of such fact and the tax <br />administrator shall conduct an investigation to ascertain whether or not the provisions of <br />this section have been complied with and, where appropriate, order the service supplier <br />to commence collecting the tax from the nonexempt service user. <br /> <br />Sec. 35-171. Violation - misdemeanor; remedies - cumulative. <br /> <br />(a) Any person violating any of the provisions of this code shall be guilty of a <br />misdemeanor and shall upon conviction be punishable thereafter as provided in section <br />1-8 of the Santa Ana Municipal Code. <br /> <br />(b) The conviction and fine or imprisonment of any person for violation of this code <br />shall not relieve such person from paying the utility users tax together with any penalty <br />or interest amount due under the terms of this code, nor shall the payment of any utility <br />users tax, or any penalty, or any interest amount due prevent a civil action or criminal <br />prosecution for the violation of any of the provisions of this code. All remedies <br />prescribed hereunder shall be cumulative and the use of one or more remedies by the <br />City shall not bar the use of any other remedy for the purpose of enforcing the <br />provisions hereof. <br /> <br />Ordinance No. NS-2436 <br />Page 18 of 22 <br /> <br /> <br />
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