Sections:
3.56.010 Definitions.
3.56.020 Constitutional exemptions.
3.56.030 Telephone users’ tax.
3.56.040 Electricity users’ tax.
3.56.050 Gas users’ tax.
3.56.060 Water users’ tax.
3.56.070 Interest and penalty for payment failure.
3.56.080 Actions to collect tax from service users.
3.56.090 Duty to collect - Collection procedures.
3.56.100 Additional powers of finance director.
3.56.110 Refusal by service supplier to collect and report tax - Determination of tax by finance director.
3.56.120 Finance director may assume responsibility for collections - Payment demand to service user.
3.56.130 Appeals.
3.56.140 Records to be kept by service suppliers.
3.56.150 Refunds for overpayments and erroneous payments.
3.56.160 Violations a misdemeanor.
3.56.170 Conflicts with California Public Utilities Commission.
3.56.180 Certain uses exempt.
3.56.190 Refunds for low income persons.
3.56.200 Tax exemption for low income persons sixty years of age and older.
3.56.210 Tax exemption for agricultural irrigation.
The following words and phrases, whenever used in this chapter, shall be construed as defined in this section, except where the context requires otherwise:
A. “Electrical corporation,” “gas corporation,” “telephone corporation” and “water corporation” shall have the same meanings as defined in Sections 218, 222, 234 and 241, respectively, of the Public Utilities Code of the state.
B. “Service supplier” shall mean any person required to collect a tax imposed under the provisions of this chapter.
C. “Service user” shall mean a person required to pay a tax imposed under the provisions of this chapter.
(Prior code § 25.100 (Ord. 924 §1, Ord. 1111 §50))
A. There is hereby imposed a tax upon every person in the city using intrastate telephone communication services in the city, except as provided by Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such services, including minimum charges for service, and shall be paid by the person paying for such services.
B. As used in this section, the term “charges” shall not include charges for services paid for by inserting coins in coin-operated telephones; except, that where such coin- operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee, plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term “telephone communications services” include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on October 1, 1967.
C. The tax imposed in this section shall be collected from the service user by the person providing the intrastate telephone communications services. The amount of tax collected in one month shall be remitted to the finance director on or before the last day of the following month.
D. Notwithstanding the provisions of subsection A of this section, the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of Title 26 of the United States Code, as such section existed on November 1, 1967.
(Prior code § 25.102 (Ord. 924 §1 Ord. 1548 §1, Ord. 2113 §1))
A. There is hereby imposed a tax upon every person in the city using electrical energy in the city, except as provided in Sections 3.56.180, 3.56.200 and 3.56.210. The tax imposed by this section shall be at the rate of five percent of the charges made for such energy, including but not limited to minimum charges for service, and shall be paid by the person paying for such energy. The council, by resolution, may authorize the tax imposed by this section to be collected at a rate less than five percent for such period as the council may determine. However, adoption, amendment, repeal or expiration of such a resolution shall not be deemed or construed to affect the rate at which the electricity users’ tax is imposed pursuant to this section.
B. As used in this section, the words “using electrical energy” shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by such person for use in an automobile or other machinery or device apart from the premises upon which the energy was received; however, such words shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall such words be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the city for resale to service users.
C. The tax imposed in this section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.103 (Ord. 924 §1, Ord. 1548 §2, Ord. 2113 §1; Ord. 2229 §1), Ord. 2268, Ord, 2337 §1)
A. There is hereby imposed a tax upon every person in the city using gas in the city which is delivered through mains or pipes, except as provided in Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas. The council, by resolution, may authorize the tax imposed by this section to be collected at a rate less than five percent for such period as the council may determine. However, adoption, amendment, repeal or expiration of such a resolution shall not be deemed or construed to affect the rate at which the gas users’ tax is imposed pursuant to this section.
B. As used in this section, the words “using gas” shall not be construed to mean the receiving of gas by a gas corporation or governmental agency within the city for resale to service users.
C. The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.104 (Ord. 924 §1, Ord. 1548 §3, Ord. 2113 §1; Ord. 2229 §2))
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