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CJL: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.