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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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lO0 <br /> <br />(e) To prevent actual multi-jurisdictional taxation of telephone communication <br />services subject to tax under this section, any service user, upon proof to the tax <br />administrator that the service user has previously paid the same tax in another state or <br />city on such telephone communication service, shall be allowed a credit against the tax <br />imposed to the extent of the amount of such tax legally imposed in such other state or <br />city; provided, however, the amount of credit shall not exceed the tax owed to the City <br />under this section. For purposes of establishing sufficient legal nexus for the imposition <br />and collection of utility users tax on charges for telephone communication services <br />pursuant to this code, "minimum contacts" shall be construed broadly in favor of the <br />imposition and collection of the utility users tax to the fullest extent permitted by <br />California and federal law, and as it may change from time to time. <br /> <br />(f) The tax imposed in this section shall be collected from the service user by the <br />service supplier or its billing agent. The amount of tax collected in one (1) month shall <br />be remitted to the tax administrator on or before the twentieth (20th) day of the following <br />month in accordance with section 35-163 of this code. <br /> <br />Sec. 35-156. Electricity users tax. <br /> <br />(a) There is hereby imposed a tax upon every person in the City of Santa Ana using <br />electricity in the City. The tax imposed by this section shall be at the rate of six (6%) <br />percent of the charges made for such electricity, and for any supplemental services or <br />other associated activities directly related to and/or necessary for the provision of <br />electricity to the service user, which are provided by a service supplier or non-utility <br />service supplier to a service user. The tax shall be collected from the service user by <br />the service supplier or non-utility service supplier, or its billing agent. <br /> <br />(b) As used in this section, the term "charges" shall apply to all services, <br />components and items that are: i) necessary or common to the receipt, use and <br />enjoyment of electric service; or, ii) historically have been, included in a single or <br />bundled rate for electric service by a local distribution company to a class of retail <br />customers. The term "charges" shall include but is not limited to, the following charges: <br /> <br /> (1) energy charges; <br />(2) distribution or transmission charges; <br />(3) metering charges; <br />(4) stand-by, reserves, firming, ramping, voltage support, regulation, <br />emergency, or other similar minimum charges for services; <br />(5) customer charges, late charges, service establishment or reestablishment <br />charges, demand charges, fuel or other cost adjustments, power exchange <br />charges, independent system operator (ISO) charges, stranded investment or <br />competitive transition charges (CTC), public purpose program charges, nuclear <br />decommissioning charges, trust transfer amounts (bond financing charges), <br />franchise fees, franchise surcharges, annual and monthly charges, and other <br />charges, fees and surcharges which are necessary to or common for the receipt, <br />use and enjoyment of electric service; and, <br /> <br />Ordinance No. NS-2436 <br />Page 6 of 22 <br /> <br /> <br />
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