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The exemption granted by this section shall not eliminate the duty of the service supplier to collect taxes <br />from such exempt individual or the duty of such exempt individual to pay such taxes to the service supplier, unless <br />an exemption is applied for by the service user and granted in accordance with the provisions of subsection (b) <br />hereof. <br />(b) Any service user exempt from the taxes imposed by this code because of the provisions of subsection (a) <br />above may file an application with the tax administrator for an exemption. Such application shall be made <br />upon forms supplied by the tax administrator and shall recite facts under oath which qualify the applicant for <br />an exemption. The tax administrator shall review all such applications and certify as exempt those applicants <br />determined to qualify therefor notify all service suppliers affected that such exemption has been approved, <br />stating the name of the applicant, the address to which such exempt service is being supplied, the account <br />number, and such 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 supplier shall not be <br />required to continue to bill any further tax imposed by this code from such exempt service user until further <br />notice by the tax administrator is given. The service supplier shall eliminate such exempt service user from its <br />tax billing procedure upon receipt of such notice from the tax administrator, no later than sixty (60) days <br />after receipt of such notice from the tax administrator. <br />(c) All exemptions shall be renewed annually by the exempt service user during the renewal period of April 1 <br />through April 30. The tax administrator shall notify all service suppliers by May 31 of exempt service users <br />who did not renew during the annual renewal period. Each service supplier shall include the service users <br />specified in such 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 the service address <br />or residence of the exempt individual; provided such individual may nevertheless apply for a new exemption <br />with each change of address or residence. Any individual exempt from the tax shall notify the tax <br />administrator within ten (10) days of any change in fact or circumstance which might disqualify said <br />individual from receiving 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 either does not exist <br />or ceases. <br />(d) Notwithstanding any of the provisions of this subsection, however, any service supplier who determines by <br />any means that a new or nonexempt service user is receiving service through a meter or connection exempt <br />by virtue of an exemption issued to a previous user or exempt user of the same meter or connection, such <br />service supplier shall immediately notify the tax administrator of such fact and the tax administrator shall <br />conduct an investigation to ascertain whether or not the provisions of this section have been complied with <br />and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt <br />service user. <br />(Ord. No. NS-2436, § 2, 8-4-00) <br />Sec. 35-171. Violation; misdemeanor; remedies —Cumulative. <br />(a) Any person violating any of the provisions of this code shall be guilty of a misdemeanor and shall upon <br />conviction be punishable thereafter as provided in section 1-8 of the Santa Ana Municipal Code. <br />(b) The conviction and fine or imprisonment of any person for violation of this code shall not relieve such person <br />from paying the utility users tax together with any penalty or interest amount due under the terms of this <br />code, nor shall the payment of any utility users tax, or any penalty, or any interest amount due prevent a civil <br />action or criminal prosecution for the violation of any of the provisions of this code. All remedies prescribed <br />hereunder shall be cumulative and the use of one (1) or more remedies by the city shall not bar the use of <br />any other remedy for the purpose of enforcing the provisions hereof. <br />(Ord. No. NS-2436, § 2, 8-4-00) <br />City PiNaPPAKil RFP No. 23-%-5 204 Pa �� 196 <br />