2014-016 - Calling for the Placement of a General Tax Measure

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general telephone network, shall be subject to a rebuttable presumption that "substantial nexus /minimum contacts" exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax, under this article. A service supplier shall be deemed to have sufficient activity in the city for tax collection and remittance purposes if its activities include, but are not limited to, any of the following: maintains or has within the city, directly or through an agent, affiliate, or subsidiary, a place of business of any nature; solicits business in the city by employees, independent contractors, resellers, agents or other representatives; solicits business in the city on a continuous, regular, seasonal or systematic basis by means of advertising that is broadcast or relayed from a transmitter with the city or distributed from a location with the city; or advertises in newspapers or other periodicals printed and published within the city or through materials distributed in the city by means other than the United States mail; or if there are activities performed in the city on behalf of the service supplier that are significantly associated with the service supplier's ability to establish and maintain a market in the city for the provision of utility services that are subject to a tax under this article (e.g., an affiliated person engaging in activities in the city that inure to the benefit of the service supplier in its development or maintenance of a market for its services in the city). SECTION 7: Section 35 -156.1 of the Santa Ana Municipal Code is hereby added such that it reads as follows: Sec. 35- 156.1. Reduction in Rate. The Electricity Users Tax imposed under section 35 -156 shall be reduced from six (6) percent to five and one half (5'/2) percent. SECTION 8: Section 35 -157.1 of the Santa Ana Municipal Code is hereby added such that it reads as follows: Sec. 35- 157.1. Reduction in Rate. The Gas User Tax imposed under section 35 -157 shall be reduced from six (6) percent to five and one half (5'/z) percent. SECTION 9: Section 35 -159.1 of the Santa Ana Municipal Code is hereby added such that it reads as follows: Sec. 35- 159.1. Reduction in Rate. The Water User Tax imposed under section 35 -159 shall be reduced from six (6) percent to five and one half (5' /z) percent. SECTION 10: Section 35 -172 of the Santa Ana Municipal Code is hereby amended such that it reads as follows: