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HomeMy WebLinkAboutNS-1646EJC:ar 7/28/82 ORDINANCE NO. NS- 1646 AN ORDINANCE OF THE CITY OF SANTA ANA INCREASING THE UTILITY USERS TAX EXEMPTION FOR LOW INCOME HOUSEHOLD'S FROM $7,500.00 TO $10,000.00 THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That Section 35-165 of the Santa Ana Municipal Code, is hereby amended to read as follows: Sec. 35-165. Low income household exemption. (a) The utility users tax imposed by this code shall not apply to any service user who uses telephone, electric or gas services, in or upon any premises occupied by such service user, provided the combined gross income of all members of the household in which such user resided was less than Ten Thousand Dollars ($10,000.00) for the calendar year prior to the fiscal year (July 1 through June 30) for which the exemption provided in this section is applied for. The exemption granted by this section shall not eliminate the duty of the service supplier to collect taxes from such exempt individual or the duty of such exempt in- dividual to pay such taxes to the service supplier, unless an exemption is applied for by the service user and granted in accordance with the provisions of subsection (b) hereof. (b) Any service user exempt from the taxes im- posed by this code because of the provisions of subsection (a) above, may file an application with the tax adminis- trator at the department of finance, city hall, for an ex- emption. Such application shall be made upon forms supplied by the tax administrator and shall recite facts under oath which qualify the applicant for an exemption. The tax ad- ministrator shall review all such applications and certify as exempt those applicants determined to qualify therefor and shall notify all service suppliers affected that such exemption has been approved, stating the name of the appli- cant, the address to which such exempt service is being supplied, the account number, and such other information as ORDINANCE NO. NS- 1646 PAGE TWO may be necessary for the service supplier to remove the exempt service user from its tax billing procedure. Upon receipt of such notice, the service supplier shall not be required to continue to bill any further tax imposed by this code from such exempt service user until further notice by the tax administrator is given. The service supplier shall eliminate such exempt service user from its tax billing procedure upon receipt of such notice from the tax ad- ministrator, no later than sixty (60) days after receipt of such notice from the tax administrator. Ail exemptions shall continue and be renewed auto- matically by the tax administrator so long as the pre- requisite facts supporting the initial qualification for exemption shall continue; provided, however, that the exemp- tion shall automatically terminate with any change in the service address or residence of the exempt individual; fur- ther provided such individual may nevertheless apply for a new exemption with each change of address or residence. Any individual exempt from the tax shall notify the tax adminis- trator within ten (10) days of any change in fact or cir- cumstance which might disqualify said individual from receiv- ing such exemption. It shall be a misdemeanor for any per- son to knowingly receive the benefits of the exemptions provided by this section when the basis for such exemption either does not exist or ceases. Notwithstanding any of the provisions of this subsection, however, any service supplier who determines by any means that a new or nonexempt service user is receiving service through a meter or connection exempt by virtue of an exemption issued to a previous user or exempt user of the same meter or connection, such service supplier shall imme- diately notify the tax administrator of such fact and the tax administrator shall conduct an investigation to ascer- tain whether or not the provisions of this section have been complied with and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user. SECTION 2: If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the deci- sion of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of ORDINANCE NO. NS- 1646 PAGE THREE 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 3: 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 here- of, nor be construed as affecting any Of the provisions of such ordinance relating to the collection of any such li- cense or penalty or the penal provision 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. ADOPTED this 16th day of August 1982. ATTEST: /,;NICE C. GUY / (..~LERK OF THE COUNCIL COUNCILMEMBERS: Bricken Absent Luxembourger ~¥e Acosta A.¥e serrato ~¥e Griset Markel ~¥e McGuigan Absent APPROVED AS TO FORM: EDWARD-d~. pOOPER CITY ATTO~EY