(A) Collection of tax by service providers. Service providers shall begin to collect the tax imposed by this subchapter as soon as feasible after the effective date of the subchapter, but in no event later than permitted by Cal. Pub. Util. Code § 799.
(B) Satisfaction of tax obligation by service users. Prior to April 1, 2009, any person who pays the tax levied pursuant to Chapter 53 (§§ 53.01 through 53.99) of this code, as it existed prior to its amendment as provided herein, with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to §§ 34.150 through 34.175 and § 34.999, with respect to that charge. The intent of this division is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior Utility Users' Tax ordinance to the amended Utility Users' Tax ordinance (which transition period ends April 1, 2009) and to permit service providers or other persons with an obligation to remit the tax hereunder, during that transition period, to satisfy their collection obligations by collecting either tax.
(C) Judicial determinations. In the event that a final court order should determine that the election enacting this subchapter is invalid for whatever reason, or that any tax imposed under this subchapter is invalid in whole or in part, then the tax imposed under Chapter 53 (§§ 53.01 through 53.99), unless repealed, shall automatically continue to apply with respect to any service for which the tax levied pursuant to this subchapter has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this subchapter is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the city) paid by a person with respect to a service and calculated pursuant to this subchapter shall be deemed to satisfy the tax imposed under Chapter 53 (§§ 53.01 through 53.99) on that service, so long as the tax is paid with respect to a service provided no later than six months subsequent to the date on which the final court order is published.
(Ord. 1539, passed 7-16-08)