Agenda Packet_2025-05-06 - Laserfiche WebLink

Home Browse Search

(1) The restoration of the rate of the tax to a rate that is no higher than that set by this article, if the city council has acted to reduce the rate of the tax; (2) An administrative or legislative action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as such interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this article; (3) The establishment a class of persons or class of service that is exempt or excepted from the tax or the discontinuation of any such exemption or exception (other than the discontinuation of an exemption or exception specifically set forth in this article); or (4) The collection of the tax imposed by this article, even if the city had, for some period of time, failed to collect the tax. ( Ord. No. NS-2860, § 12, 12-9-14 ) Sec. 35-180. Remedies cumulative. All remedies and penalties prescribed by this article or which are available under any other provision of law or equity, including but not limited to the California False Claims Act (Government Code Section 12650 et seq.) and the California Unfair Practices Act (Business and Professions Code Section 17070 et seq.), are cumulative. The use of one (1) or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this article. ( Ord. No. NS-2860, § 13, 12-9-14 ) Sec. 35-181. Interaction with prior tax. (a) Collection of tax by service providers. Service providers shall begin to collect the tax imposed by this amended article as soon as feasible after the effective date of this article, but in no event later than permitted by Section 799 of the California Public Utilities Code. (b) Satisfaction of tax obligation by service users. Prior to April 1, 2015, any person who pays the tax levied pursuant to this article, as it existed prior to its amendment as provided herein, with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to this article as amended herein, with respect to that charge. The intent of this paragraph is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior Utility Users' Tax Code to the amended Utility Users' Tax Ordinance (which transition period ends April 1, 2015) and to permit service providers or other persons with an obligation to remit the tax hereunder, during that transition period, to satisfy their collection obligations by collecting either tax. (c) Satisfaction of tax obligation by service users paying the prior maximum utility users tax. Prior to July 1, 2015, any person who pays the maximum tax amount payable under the utility users tax pursuant to this article, as it existed prior to its amendment as provided herein, shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to this article as amended herein for the period of July 1, 2014 through June 30, 2015. (d) In the event that a final court order should determine that the election enacting this article (as amended herein) is invalid for whatever reason, or that any tax imposed under this article (as amended herein) is invalid in whole or in part, then the taxes imposed under this article, as it existed prior to its amendment as provided herein, shall automatically continue to apply with respect to any service for which the tax levied pursuant to this article has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this article is not valid. City PiNaPPAKil RFP No. 23-%-5 207 PaN@/196