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(A) Nothing in this chapter shall be construed as imposing a tax upon the city or any of its depart-ments, agencies, boards or commissions or upon the City School and High School Districts or upon any other person when imposition of such tax upon that person would be in violation of the Constitution of the United States or the Constitution of the State of California.
(B) Notwithstanding any other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of such refunded charges shall also be refunded to service users by the service supplier, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly return. In the event the ordinance enacting this chapter is repealed, the amount of any refundable taxes will be borne by the city; provided, however, the same have been remitted to the city by the service supplier and have been received by the city.
('86 Code, § 5.71.160) (Ord. 3928, passed - - )