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HomeMy WebLinkAboutNS-1295CJL:ag 1/23/76 ORDINANCE NO. NS-1295 AN ORDINANCE OF THE CITY OF SANTA ANA AMENDING ARTICLE VI OF CHAPTER 35 OF THE SANTA ANA MUNICIPAL CODE BY ADDING SECTION 35-167 PROVIDING FOR A MAXIMUM AMOUNT PAYABLE UNDER THE UTILITY USERS TAX THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: The City Council of the City of Santa Ana hereby finds and determines that the establishment of a maximum amount payable under the utility Users Tax will contribute to the preservation of the health, safety and welfare of the City of Santa Ana by encouraging the continued presence of large utility users who provide valuable jobs, goods and service to the residents of the City and who contribute greatly to the City's tax base. This ordinance is required for the purpose of fixing the rate of taxation for the Utility Users Tax, and for the purpose of providing a tax levy for the usual and current expenses of the City of Santa Ana. SECTION 2: That there is hereby added to Article VI, Chapter 35 of the Santa Ana Municipal Code Section 35-167 to read as follows: SEC. 35-167 Maximum amount payable under the Utility Users Tax 1. The following subsections shall be effective only during the fiscal year commencing July 1, 1975, and ending June 30, 1976. (a) The combined total maximum of electricity, gas and telephone user taxes paid by any single service user for one location under this utility User Tax Code shall not exceed the sum of Two Thousand Six Hundred and Twenty-Five Dollars ($2,625.00) during the fiscal year July 1, 1975, to June 30, 1976. (b) A service user may deposit the maximum tax specified in 1 (a) with the Tax Administrator by March 31, 1976, less the amount of tax previously paid during the fiscal year as payment in full and in advance of taxes due under this Code for the fiscal year July 1, 1975 to June 30, 1976. Any service user making said payment by March 31, 1976, shall not thereafter be billed for any tax under this Code during the fiscal year July 1, 1975, to June 30, 1976. (c) The penalty assessment provided in Section 35-162 of this Code shall not be counted in computing the maximum tax as provided in 1 (a). (d) Any service user paying more than the maximum tax provided for in 1 (a) during the fiscal year July 1, 1975, to June 30, 1976, may claim a refund or credit for such overpayment in the manner provided in Section 35-164 of this Code. (e) The phrase "one location" as used in 1 (a) shall mean one or more contiguous sites for which the service user re- ceives one or more utility billings. ORDINANCE NO. NS-1295 PAGE TWO 2. The following subsections shall be effective com- mencing July 1, 1976, for the fiscal year commencing July 1, 1976 and ending June 30, 1977, and for each fiscal year thereafter commencing on July 1. (a) The combined total maximum of electricity, gas and telephone user taxes paid by any single service user for one location under this utility User Tax Code shall not exceed the sum of Three Thousand Five Hundred Dollars ($3,500.00) during any twelve-month period between July 1 and June 30. (b) A service user may deposit the maximum tax specified in 2 (a) with the Tax Administrator during the month of July of each year as payment in full and in advance of taxes due under this Code for the twelve-month period commencing on the first day of said month and ending on June 30 thereafter. Any service user making said payment in July of any given year shall not there- after be billed for any tax under this Code for said twelve-month period. (c) The penalty assessment provided in Section 35-162 of this Code shall not be counted in computing the maximum tax as provided in 2 (a). (d) Any service user paying more than the maximum tax provided for in 2 (a) during the twelve-month period commenc- ing July 1 and ending June 30, may claim a refund or credit for such over payment in the manner provided in Section 35-164 of this Code. (e) The phrase "one location" as used in 2 (a) shall mean one or more contiguous sites for which the service user re- ceives one or more utility billings. SECTION 3: If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of compet- ent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Santa Ana hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 4: Neither the adoption of this ordinance nor the repeal hereby of any ordinance shall in any manner affect the prosecution for violation of ordinances, which violations were committed prior to the effective date hereof, nor be construed as affecting any of the provisions of such ordinance relating to the collection of any such tax, license or penalty or the penal pro- visions applicable to any violation thereof, nor to affect the validity of any bond or cash deposit in lieu thereof, required to be posted, filed or deposited pursuant to any ordinance and all rights and obligations thereunder appertaining shall continue in full force and effect. SECTION 5: This ordinance, inasmuch as it fixes the rate of taxation for the Utility Users Tax, and provides for a tax levy for the usual and current expenses of the City of Santa Ana, shall take effect upon the date of its publication. ORDINANCE NO. NS-1295 PAGE T~REE PASSED ~ND ADOPTED by the City Council of the City of Santa Ana at its regular meeting held on the 17th day of ~ebruary , 1976. ATTEST: CLERK OF THE COUNCIL STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss.: CITY OF SANTA ~2qA ) I, FLORENCE I. MALONE, do hereby certify that I am the Clerk of the Council of the City of Santa Ana; that the foregoing Ordinance was introduced to said Council at its regular meeting held on the 2nd day of February , 1976 and was again considered by said Council at its regular meeting held on the 17th day of February , 1976, and was at said meeting passed and adopted by the following vote, to wit: AYES: COUNCILMEN: Brandt, Bricken, 0rtiz, Garthe, Ward NOES: COUNCILMEN: Evans ABSENT: COUNCILMEN: None Yamamoto, CLERK OF THE COUNCIL APPROVED AS TO FOI~M: KEITH L. GOW, CITY ATTORNEY CJL:ag 1/23/76