Loading...
HomeMy WebLinkAboutNS-1029 Not AdoptedORDINANCE NS-1A~q PROVIDING FOR UTILITY USER TAX UPON THE USE OF ELECTRICITY, GAS, AND WATER FACILITIES AND SERVICES THE CITY COUNCIL OF THE CITY OF SANTA ANA DOE FOLLOWS: AS SECTION 1: That the Santa Ana Municipal by adding Article IV to Chapter 35 thereof to r~ figures, as follows: is hereby amended in words and ARTICLE IV - UTILITY USER Sec. 35-201. Definitions. For the purpose of this Article, phrases, and any derivatives thereof set forth herein: (a) "Person" shall mean association, syndicate, firm, joint venture, club, society, ration. (b) "City" shall refer (c) "Electrical corporat corporation", and "wate~ given them by Sections the Public Utilities August 1, 1970. In strued to include selling water to a following words, terms, have the meanings or foreign corporation, company, partnership, or municipal corpo- ! mean the City of Santa Ana. ", "gas corporation", "telephone ~tion" shall have the same meanings 234, and 241, respectively, of the State of California, as of ~, "water corporation" shall be con- engaging in the business of user in the City of Santa Ana. (d) "Month" (e) "Service and remit a tax (f) "Service imposed unde~ a calendar month. shall mean a person required to collect under the provisions of this Article. shall mean a person required to pay a tax ovisions of this Article. Sec. Nothing in upon any person would be viols the )tions is Article shall be construed to impose a tax the imposition of such tax upon that person .ve of the Constitution of the United States or of the State of California. Sec. 35-203. Electricity User Tax. (a) Ks hereby imposed a tax upon every person in the City energy in the City. The tax hereby imposed shall t the rate of five percent (5%) of the charges made for such and shall be paid by the person paying for such ener¢ "Charges" as used herein shall include charges for mete! energy, minimum charges for service (including customer s, service charges, demand charges, standby charges, and 1 and monthly charges). (b) ~'used ~in this section , the phrase "using electrical '"shall not be construed to mean the use of such energy a storage battery, provided, however, that the term shall include the receiving of such energy for the purpose of using it ~n the charging of storage batteries. The term shall not include the mere receiving of such energy by an electrical public utility -1- or governmental agency at a point within the city Santa Ana for resale, or that used by a governmental agency public utility for the production or distribution of it. particular public utility product or service. (c) The tax imposed in this Section shall collected from the service user by the electricity service s )lier. The amount of tax collected in one month shall be remit to the Director of Finance of City on or before the 20th day o following month. Sec. 35-204. Gas User Tax. (a) There is hereby imposed a tax city using gas in the city which is del~ pipes. The tax hereby imposed shall b percent (5%) of the charges made for by the person paying for such gas. shall include charges for metered, (including customer charges, servi, standby charges, and annual and (b) The term "charges" shall gas which is to be resold and d charges made for gas sold or public utility in the ~ public utility product or se utility for gas used or con every person in the ~red through mains or at the rate of five gas, and shall be paid Ies", as used herein, minimum charges for service charges, demand charges, thly charges). include charges made for through mains or pipes, by a governmental agency or or distribution of its particular charges made by a gas public in the conduct of the business of gas public utilities, Ies made for gas utilized to propel motor vehicles, and char¢ made for gas utilized in water pumping and distribution activi' ~s by governmental agencies or water public utilities. (c) The tax impos~ in this Section shall be collected from the service user by gas service supplier. The amount of tax collected in one mol shall be remitted to the Director of Finance of City on or befo] the 20th day of the following month. Sec. City, other th~ communication be at the service, and (b) As include chi operated.' service under charge tax du( includ defin~ tion~ 35-205. Tel User Tax. (a) There i: hereby imposed a tax upon every person in the a telephone corporation, using intrastate telephone !es in the City. The tax hereby imposed shall of five percent (5%) of the charges made for such be paid by the person paying for such service. in this Section, the term "charges" shall not es for service paid for by inserting coins in coin- except that where such coin-operated telephone furnished for a guaranteed amount, the amounts paid guarantee plus any fixed monthly or other periodic lall be included in the base for computing the amount of nor shall the term "telephone communication services" land mobile services or maritime mobile services as in Section 2.1 of Title 47 of the Code of Federal Regula- as such section existed on August 1, 1970. Notwithstanding the provisions of Subsection (a), the tax under this Section shall not be imposed upon any person using intrastate telephone communication services to the that the amounts paid for such services are exempt from or subject to the tax imposed by Section 4251 of Title 26 of the States Code, as such section existed on August 1, 1970, regard to Subsection (b) thereof. -2- (d) The tax imposed in this Section shall be the service user by the telephone service suppli~ of tax collected in one month shall be remitted of Finance of City on or before the 20th day o~ month. from The amount the Director following Sec. 35-206. Water User Tax. (a) There is hereby imposed a tax upon City using water in the City which is deli pipes. The tax hereby imposed shall be percent (5%) of the charges made for paid by the person paying for such wat~ (b) There shall be excluded from imposed in this Section is computed is to be resold and delivered throu. made by a municipal water de~ or municipal water district for person in the red through mains or the rate of five water, and shall be base on which the tax Ies made for water which mains or pipes; and charges public utility, or a county used and consumed by such department, of its particular public be included charges made by, o~ cost of, a local private mutua receiving water from its own (c) The tax imposed in the service user by the wat or any private mutual wate~ collected in one month of City on or before the utility, or district the production or distribution )roduct or service. There shall proportionate share of the water company to its members 11. Section shall be collected from service supplier or general manager company. The amount of the tax be remitted to the Director of Finance day of the following month. Sec. 35-207. Payment (a) Taxes due her~ user, and which are on or before the collection are delil (b) In service supplier within the time service fifteen percen (c) If nonpayment to this Ar~ percent (~ addition (d) S of Fin Tax. Interest and Penalty. nder which are collected from a service remitted to the Director of Finance of City day of the month following the month of to remitting the amount of the tax, any fails to remit any tax imposed in this Article and upon 10 days' written notice to the of its failure to remit, shall pay a penalty of (15%) of the amount of the tax. Director of Finance of City determines that the service supplier of any remittance due pursuant is willful or fraudulent, a penalty of twenty of the amount of the tax shall be added thereto in the penalties provided in Section 35-207(b) above. penalty imposed under the provisions of this become a part of the remittance due to the Director of City from the service supplier. Sec. Actions to collect. tax required to be paid by a service user under the p~ of this Article shall be deemed a debt owed by the user to City. Any such tax col~cted from a service user ich has not been remitted to the Director of Finance of city be deemed a debt owed to the City by the service supplier collected such tax. Any person owing money to the City under the provisions of this Article shall be subject to an action brought in the name of City for the recovery thereof. -3- Sec. 35-209. Duty to collect. Procedures. The duty to collect and remit the taxes imposed by thi Article shall be performed as follows: (a) The tax shall be collected insofar as p at the same time as and along with the charges made in acc ~dance with regular billing practices of the service supplie~ Except in those cases where a service user pays the full am of said charges but does not pay any portion of a tax impos or where a service user has notified a service supplier that is refusing to pay a tax imposed which said service supplier collect, if the amount paid by a service user is full amount of the charge and tax which has period, a proportionate share of both the char shall be deemed to have been paid. (b) The duty to collect tax from a commence with the beginning of the first rE applicable to that person which starts on date of this Article. Where a person rec billing, One or more being for different duty to collect shall arise separately (c) Where the remittance of taxes Article is based upon the estimated amount billed, less uncollectibles supplier may submit a payment plan for his approval. If the Director after examining the plan that it system-wide bill collection expe If there is indication to the D~ the payments made are less actual taxes due, he is autho~ whether the service supplier Sec. 35-210. Powers and of Director of Finance. The Director of ~f City shall have the power and duty, and is hereby dire to enforce each and all of the provisions of this Arti~ The Director of Finance shall have power to adopt rules not inconsistent with the provisions of this Ar' ~'le for the purpose of carrying out and enforcing the paymen ~collection and remittance of the taxes herein imposed; and ~copy of such rules and regulations shall be on file and avaJ for public examination in the office of the Director o~ required to ~ss than the for the billing and the tax user shall billing period after the operative more than one than another, the each billing period. ~llected under this ge of the'total delinquents, the service the Clerk of the Council Finance of City determines reasonably based on prior he shall approve the plan. ~tor of Finance of City that percent (95%) of the to investigate and determine Submit a new plan. Sec. 35-211. Administrative Remedy. (a) The Di of Finance may make an assessment for taxes not paid or .tted by a person required to pay or remit. A notice of which shall refer briefly to the amount of taxes and penalties imposed and the time and place when such sessment is due and payable, shall be submitted to the City for confirmation or modification. The Director of shall mail a copy of such notice to the service suppli to the ~ervice user at least ten (10) days prior to the d~ of the hearing and shall post such notice, for at least ten continuous days prior to the date of the hearing, on the bul board in the entryway at the city Hall, 217 North Main S' Any interested party having any objections may appear be heard at the hearing, provided that his objection is filed writing with the Clerk of the Council and Director of Finance )rior to the time set for the hearing. -4- (b) At the time fixed for considering said city Council shall hear the same together with any obje¢ filed as aforesaid and thereupon may confirm or modify assessment by motion. (c) Whenever the Director of Finance determines user has deliberately withheld the amount of any him by the provisions of this Article from the amo~ to a service supplier required to collect the tax service user has failed to pay the amount of the service supplier for a period of two (2) or more or whenever the Director of Finance deems it interest of the City, he shall relieve such the obligation to collect taxes due under thi~ certain named service users for specified bi Director of Finance shall notify the service assumed the responsibility to collect the periods and demand payment of such taxes. the a service )sed on remitted that a to such g periods, best ice supplier of Article from .ng periods. The that he has due for the stated notice shall be served on the service user by handing it him personally or by deposit of the notice in the United State mail, postage prepaid thereon, addressed to the service user the address to which billing was made by the service suppli required to collect the tax; or, should the service user have ~nged his address, to his last known address. Sec. 35-212. Records. It shall be the duty of every remit to the City any tax preserve, for a period of three necessary to determine the amou required to collect and remit records the Director of at all reasonable times. required to collect and this Article to keep and years, all records as may be of tax which he may have been the Director of Finance, which shall have the right to inspect Sec. 35-213. Refunds. (a) Whenever the paid more than once or or received by the Dir~ this Article, it may A claim in writi within three (3) yei penalty of perjury., founded. (b) A servic of any tax has been overpaid or been erroneously or illegally collected tor of Finance under the provisions of refunded as provided in this Section. shall be filed with the Director of Finance s of the date of payment stating under specific grounds upon which the claim is )lier may claim a refund or take as credit against taxes be for any illegally co] prescribed whom the neither a of the t~ user or user sect wrl .lected and remitted. The refund or credit shall overpaid, paid more than once, or erroneously or ~cted or received when it is established in a manner the Director of Finance that the service user from has been collected did not owe the tax. However, nor a credit shall be allowed unless the amount so collected has either been refunded to the service to charges subsequently payable by the service person required to collect and remit. No refund shall be paid under the provisions of this unless the claimant establishes his right thereto by records showing entitlement thereto. 35-214. Effective Date. The taxes imposed by this Article shall become operative as ~f November 1, 1970. -5- SECTION 2: That the Clerk of the Council the passage of this Ordinance and cause the same in some daily newspaper printed and published in Santa Ana. SECTION 3: That this Ordinance shall days from and after the date of its adoption. PASSED AND ADOPTED by the City Counc. Ana at its regular meeting held on the ~th ATTEST: certify to published City of effect thirty of the City of Santa of September, 1970. CLERK OF THE COUNCIL MAYOR STATE OF CALIFORNIA) COUNTY OF ORANGE ) CITY OF SANTA ANA ) SS I, FLORENCE I. MALONE of the Council of the City Ordinance was introduced to on the 17th day of August, Council at its regular me~ 1970, and was at said me~ vote, to wit: hereby certify that I am the Clerk Santa Ana; that the foregoing Council at its regular meeting held .970, and was again considered by said held on the ~th day of September, passed and adopted by the following AYES, NOES, ABSENT, CLERK OF THE COUNCIL -6-