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<br />Sec. 35-157. Gas ueertax.
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<br />(a) There is hereby imposed a tax upon every person in the City of Santa Ana, other
<br />than a gas corporation or electrical corporation, using gas in the City which is delivered
<br />through a pipeline distribution system. The tax imposed by this section shall be at a
<br />rate of six (6%) percent of the charges made for such gas, including all services related
<br />to the storage, transportation and delivery of such gas, and shall be collected from the
<br />service user by the service supplier or non-utility service supplier, or its billing agent.
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<br />(b) As used in this section, the term "charges" shall apply to all services,
<br />components and items for gas service that are: i) necessary or common to the receipt,
<br />use and enjoyment of gas service; or, ii) currently, or historically have been, included in
<br />a single or bundled rate for gas service by a local distribution company to a class of
<br />retail customers. The term "charges" shall include, but is not limited to, the following
<br />charges:
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<br /> (1) the commodity charges for pumhased gas, or the cost of gas owned by
<br /> the service user (including the actual costs attributed to drilling, production, lifting,
<br /> storage, gathering, trunkline, pipeline, and other operating costs associated with
<br /> the production and delivery of such gas), which is delivered through a gas
<br /> pipeline distribution system;
<br />(2) gas transportation charges (including interstate charges to the extent not
<br />included in commodity charges);
<br />(3) storage charges; provided, however, that the service provider shall not be
<br />required to apply the tax to any charges for gas storage services when the
<br />service provider cannot, as a practical matter, determine the jurisdiction where
<br />such stored gas is ultimately used; but it shall be the obligation of the service
<br />user to self-collect the amount of tax not applied to any charge for gas storage by
<br />the service provider and to remit the tax to the appropriate jurisdiction; and,
<br />(4) capacity or demand charges, late charges, service establishment or
<br />reestablishment charges, transition charges, customer charges, minimum
<br />charges, annual and monthly charges, and any other charges which are
<br />necessary or common to the receipt, use and enjoyment of gas service, and,
<br />(5) charges, fees or surcharges for gas services or programs, which are
<br />mandated by the California Public Utilities Commission or the Federal Energy
<br />Regulatory Commission, whether or not such charges, fees or surcharges
<br />appear on a bundled or line item basis on the customer billing.
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<br />(c) As used in this section, the term "charges" shall include the value of any other
<br />services, credits, property of every kind or nature, or other consideration provided by the
<br />service user in exchange for the gas or services related to the delivery of such gas. If a
<br />non-taxable service and a taxable service are billed together under a single charge, the
<br />entire charge shall be deemed taxable unless the service supplier can reasonably
<br />identify charges not subject to the utility users tax based upon its books and records
<br />that are kept in the regular course of business, which shall be consistent with generally
<br />accepted accounting principles.
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<br />Ordinance No. NS-2436
<br />Page 8 of 22
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