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A. There is hereby imposed a tax upon every person using electricity in the city. The tax imposed by this section shall be at the rate of eleven percent (11%) of the charges made for such electricity, and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service users, which are provided by a service supplier or non-utility service supplier to a service user.
B. As used in this section, the term CHARGES shall include:
1. Energy charges;
2. Distribution or transmission charges;
3. Metering charges;
4. Stand-by, reserves, firming, ramping, voltage support, regulation, emergency, or other similar minimum charges for services.
5. Customer charges, service establishment or reestablishment charges, demand charges, fuel or other cost adjustments, power exchange charges, independent system operator (ISO) charges, stranded investment or competitive transition charges (CTC), trust transfer amounts (bond financing charges), franchise fees, franchise surcharges, which are necessary or common to the receipt, use and enjoyment of electric service; and
6. Charges, fees, or surcharges for electric services or programs, which are mandated by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges, fees, or surcharges appear on a bundled or line item basis on the customer billing.
C. The Tax Administrator shall, from time to time, survey the electric service suppliers to identify the various unbundled billing components of electric retail service that they commonly provide to residential and commercial/industrial customers in the city, and the charges therefor, including those items that are mandated by state or federal regulatory agencies as a condition of providing such electric service. The Tax Administrator may, thereafter, issue and disseminate to such electric service suppliers an administrative ruling identifying those components and items that are: i) necessary or common to the receipt, use and enjoyment of electric service; or ii) currently, or historically have been, included in a single or bundled rate for electric service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of subsection A. above.
D. As used in this section, the term CHARGES shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the electricity or services related to the provision of such electricity.
E. As used in this section, the term USING ELECTRICITY shall not include the mere receiving of such electricity by an electric public utility or governmental agency at a point within the city for resale.
F. The tax on electricity provided by a non-utility service supplier not under the jurisdiction of this subchapter shall be collected and remitted in the manner set forth in § 3.08.222 of this subchapter. All other taxes on charges for electricity imposed by this section shall be collected from the service user by the electric service supplier or its billing agent. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax, measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the twentieth day of the following month. If an electric service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: i) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the city; and ii) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the city.
('65 Code, § 33B-4) (Ord. No. CS-621 § 1 (part); Ord. No. CS-829 § 2; Ord. No. 84-011 § 2; Ord. No. 94-025 §§ 1, 2; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 3)