HomeMy WebLinkAboutNS-2147 - Amending Section of Santa Ana Municipal Code to Provide Level of Low Income Household Exemption
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REL: 9/6/91
ORDINANCE NO. NS-2147
r
AN ORDINANCE OF THE CITY OF SANTA ANA
AMENDING SECTION 35-165 OF THE SANTA ANA
MUNICIPAL CODE TO PROVIDE THAT THE LEVEL
OF THE LOW INCOME HOUSEHOLD EXEMPTION
FROM THE UTILITY USERS TAX SHALL BE SET
BY RESOLUTION OF THE CITY COUNCIL
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS
FOLLOWS:
SECTION 1: That section 35-166 of the Santa Ana Municipal
Code is hereby amended to read as follows:
Sec. 35-166.
Low income household exemption.
(a) The utility users tax imposed by this code shall not
apply to any service user who uses telephone, electric, gas or
water 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 the Low Income Household Exemption Level 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 Low Income Household Exemption Level shall be established
by resolution of the city council.
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 individual 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 imposed by
this code because of the provisions of subsection (a) above,
may file an application with the tax administrator at the
department of finance, city hall, for an exemption. 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 administrator 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 applicant, the address to
which such exempt service is being supplied, the account
number, and such other information as may be necessary for the
service supplier to remove the exempt service user from its
tax billing procedure. Upon receipt of such notice, the
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ORDINA~CE NS-2147
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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 administrator, no later than sixty (60) days after receipt
of such notice from the tax administrator,
All exemptions shall be renewed annually by the exempt
service user during the annual renewal period of April 1
through April 30. The tax administrator shall notify all
service suppliers by May 31 of exempt service users who did
not renew during the annual renewal period. Each service
supplier shall include the service users specified in such
notice in its tax billing procedure no later than sixty (60)
days after receipt of such notice from the tax administrator.
Exemptions shall automatically terminate with any change in
the service address or residence of the exempt individual;
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
administrator within ten (10) days of any change in fact or
circumstance which might disqualify said individual from
receiving such exemption, It shall be a misdemeanor for any
person 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 immediately notify the
tax administrator of such fact and the tax administrator shall
conduct an investigation to ascertain 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.
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ORDINANCE NS-2147
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SECTION 2: Reference is hereby made to the Low Income House-
hold Exemption Level specified in section 35-165 of the Santa Ana
Municipal Code as amended by this ordinance. Until such time as a
different schedule is provided in a resolution of the city council,
the Low Income Household Exemption Level of a service user shall be
based on the size of the service user's household in accordance
with the fo1lowing schedule:
Familv size
Low Income Household
Exemption Level
1-2
3
4
5
6 or more
$14,300
$16,900
$20,200
$23,500
$26,800
plus $3,300 for
each person in
excess of 6
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
competent 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 anyone 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 license 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
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ORDINANCE NS-2147
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081
d appertaining shall continue in full force
obligations thereun er
and effect.
ADOPTED this
7th
day
of
~~
October
1992-.
r-'
ATTEST:
Daniel H. Young
Mayor
COUNCILMEMBERS:
Young,
Pulido
Acosta
Griset
McGuigan
Norton
Richardson
Aye
Aye
Aye
Aye
Aye
Ave
Aye
APPROVED AS TO FORM:
Ee~6-,
city Attorney
CERTIFICATE OF ORIGINALITY & PUBLICATION
State of California
County of Orange
I, JANICE C. GUY, Clerk of the Council, do hereby certify the
attached Ordinance
N5-~/';7
to be the original ordinance
adopted by the City Council of the City of Santa Ana on
/O-7-"jf
; and that said ordinance was published in
accordance with the Charter of the City of Santa Ana.
IIP- I~-t:f/
th Council, Date
of Santa Ana