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It shall be the duty of every service supplier required to collect and remit to the city any tax imposed by this chapter to keep and preserve, for a period of one year, all records as may be necessary to determine the amount of such tax as such service supplier may have been required to collect and remit to the city, which records the finance director shall have the right to inspect at all reasonable times.
(Prior code § 25.113 (Ord. 924 §1, Ord. 2113 §1), Ord. 2418 §3)
A. Filing Claim. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in subsections B and C of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the finance director within one year of the date of payment. The claim shall be on forms furnished by the finance director.
B. Refund to Service Supplier. A service supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established that the person from whom the tax has been collected was not a service user.
C. Refund to Service User. Any service user may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the city, by filing a claim in the city, by filing a claim in the manner provided in subsection A of this section, but only when the service user having paid the tax to the service supplier establishes to the satisfaction of the finance director that the service user has been unable to obtain a refund from the service supplier who collected the tax.
D. Proof Required. No refund shall be paid under the provisions of this section unless the claimant establishes a right thereto by written records showing entitlement thereto.
(Prior code § 25.114 (Ord. 924 §1, Ord. 1548 §8, Ord. 2113 §1), Ord. 2418 §4)
Nothing contained in this chapter is intended to conflict with applicable rules, regulations and tariffs of any service supplier subject to the jurisdiction of the California Public Utilities Commission. In the event of any such conflict, the provisions of such rules, regulations and tariffs shall control.
(Prior code § 25.116 (Ord. 924 §1))
The use of electrical energy, gas, telephone or water shall not be construed to mean, and this chapter shall not apply to:
A. Electrical energy used by an electrical corporation engaged in the production or furnishing of electrical energy;
B. Gas or electrical energy used by a gas corporation engaged in the production or furnishing of gas:
C. Water used by a water company engaged in the production or furnishing of water:
D. Telephones used by a telephone company in the conduct of its business:
E. Electrical energy or gas used by a water corporation in the production of water:
F. Gas or water used by an electrical corporation in the production of electrical energy.
(Prior code § 25.117 (Ord. 924 §1))
The following procedures, regulations and limits shall apply:
A. A refund not to exceed thirty dollars, or such higher amount as the council may determine by resolution, of taxes due and paid under the provisions of this chapter for utility services rendered on and after May 1, 1997, and through April 30, 1998, or for any such succeeding twelve-month period, shall be made whenever all of the following occur:
1. The annual gross income of the household in which claimant lives is less than eight thousand five hundred dollars, or such higher amount as the council may determine by resolution;
2. The claimant makes application and files a verified claim in writing with the finance director of the city for such refund upon a claim form provided by such officer;
3. The claim is approved by the finance director as being in conformance with this subsection.
B. The claimant shall be the person in whose name the bills for utilities services were rendered. Only one member of each claimant’s household may file a claim, and only one claim may be filed for each individual household.
C. “Gross income” shall mean the sum of adjusted gross income for the claimant’s last preceding federal or state personal income tax reporting period as documented by a federal or state tax return for such period, or if no such tax return is available, other documentation acceptable to the finance director.
D. The claim for such refund for utility taxes paid during the period from May 1 through April 30 of a given year shall be made only during the months of May and June of the following year, and must be accompanied by a copy of the utility bills, together with proof that the utility taxes have been paid by the claimant or some member of the household. No such refund shall be made on any claim filed or postmarked later than the thirtieth day of June.
E. No refund shall be made to any person for taxes levied on a utility account for which any utility tax is due and outstanding for the period for which refund is claimed or for any prior period. No refund shall be made of any tax which was paid with public assistance or relief funds which included an allowance to pay the tax.
F. Nothing in this section shall be construed to require that any utility company has any obligation to make or furnish, for the purpose of the refund provisions hereof, proof of utility taxes due or utility taxes paid.
(Prior code § 25.118 (Ord. 924 §1, Ord. 1186 §1, Ord. 1324 §§1 and 2, Ord. 1461 §§1 and 2, Ord. 1548 §§9, 10 and 11, Ord. 2113 §1, Ord. 2149 §1))
The following procedures, regulations and limits shall apply:
A. Notwithstanding any provision of this chapter to the contrary, persons sixty (60) years of age and older living in households having an annual gross income of less than eight thousand five hundred dollars, or such higher amount as the council may determine by resolution, shall be exempt from the payment of the utility users’ tax.
B. In order to quality for the exemption set forth in subsection A above, persons meeting the age and income requirements established therein shall file an initial application with the finance director of the city upon a form provided by such officer. Such form may be filed at any time after the applicant becomes eligible therefor. Thereafter, when deemed necessary by the finance director, and upon a form provided by said finance director, each person granted an exemption shall file a statement certifying such person continues to meet the exemption eligibility requirements of this section.
C. Upon review and approval of any initial application for exemption, the finance director shall file with each utility company, at least once every thirty (30) days, a certification of the applicant’s eligibility for exemption, upon a form satisfactory to the finance director and to the utility companies. Upon receipt of such certification of exemption, each utility company shall cease to apply the tax to the exempt account at the earliest possible date, considering each utility’s billing change processing time requirements. Such exemption shall remain in effect thereafter until such time as the finance director notifies each utility company, in a similar manner, of the withdrawal of the exemption.
D. The applicant for exemption shall be the person in whose name the bills for utility services are rendered.
E. “Gross income” shall mean the sum of adjusted gross income for the claimant’s last preceding federal or state personal income tax reporting period as documented by a federal or state tax return for such period, or if no such tax return is available, other documentation acceptable to the finance director.
(Ord. 1186 §2, Ord. 1324 §3, Ord. 1461 §§3 and 4, Ord. 1548 §§12, 13 and 14, Ord. 2113 §1, Ord. 2149 §2)
A. Notwithstanding any provision of this chapter to the contrary, charges for electricity used in pumping water for agricultural irrigation shall be exempt from the tax imposed by this chapter, as provided in subsections B and C.
B. The exemption set forth in subsection A, above, shall be established as follows:
1. The electric service user of a property or contiguous properties used for agricultural production shall file a written request for the exemption, including a copy of the current electrical utility bill for the service, with the finance director of the city. Thereafter, when deemed necessary by the finance director, each electric service user granted an exemption shall file a statement certifying that the property continues to meet the exemption eligibility requirements of this section.
2. Upon review and approval of any initial application for exemption, the finance director shall file with the utility company providing electrical service a certification of the applicant’s eligibility for the exemption, in a form satisfactory to the finance director and to the utility company. Upon receipt of such certification of exemption, the utility company shall cease to apply the tax to the exempt account at the earliest possible date, considering the utility’s billing change processing time requirements. Such exemption shall remain in effect thereafter until such time as the finance director notifies the utility company, in a similar manner, of the withdrawal of the exemption.
C. The exemption set forth in subsection A, above, may be granted and continued if all of the following circumstances apply:
1. The property or contiguous properties for which the exemption is granted are in active agricultural production requiring pumped irrigation water and are collectively at least three acres in size; and
2. The property was annexed to the city after January 1, 2005; and
3. The electric pumps used for agricultural irrigation are metered separately from any other use on the property. (Ord. 2337 §2)