Loading...
(A) Unless specifically provided otherwise, any reference to a state or federal statute in this subchapter shall mean such statute as it may be amended from time to time, provided that such reference to a statute herein shall not include any subsequent amendment thereto, or to any subsequent change of interpretation thereto by a state or federal agency or court of law with the duty to interpret such law, to the extent that such amendment or change of interpretation would require voter approval under California law, or to the extent that such change would result in a tax decrease (as a result of excluding all or a part of a communication service, or charge therefor, from taxation). Only to the extent voter approval would otherwise be required or a tax decrease would result, the prior version of the statute (or interpretation) shall remain applicable; for any application or situation that would not require voter approval or result in a decrease of a tax, provisions of the amended statute (or new interpretation) shall be applicable to the maximum possible extent.
(B) To the extent that the city's authorization to collect or impose any tax imposed under this subchapter is expanded or limited as a result of changes in state or federal law, no amendment or modification of this subchapter shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the authorization up to the full amount of the tax imposed under this subchapter.
(Ord. 1539, passed 7-16-08)
The city shall annually verify that the taxes owed under this chapter have been properly applied, exempted, collected, and remitted in accordance with this chapter, and properly expended according to applicable municipal law. The annual verification shall be performed by a qualified independent third party and the review shall employ reasonable, cost-effective steps to assure compliance, including the use of sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed. The substance of the annual verification shall be reduced to writing and issued as a public report to be reviewed and analyzed by the Citizens' Finance Advisory Commission established per § 34.176, and ultimately received and filed by the City Council at a regularly scheduled public meeting. This annual public report shall directly and succinctly document the city's activity per this chapter, subject to limitation only per Cal. Revenue and Taxation Code §§ 7284.6 and 7284.7 and other applicable authority.
(Ord. 1539, passed 7-16-08; Am. Ord. 1578, passed 11-2-10)
All remedies and penalties prescribed by this subchapter or which are available under any other provision of law or equity, including but not limited to the California False Claims Act (Cal. Gov’t Code § 12650 et seq.) and the California Unfair Practices Act (Cal. Bus. & Prof. Code § 17070 et seq.), are cumulative. The use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this subchapter, including the penalty specified in § 34.999.
(Ord. 1539, passed 7-16-08)
(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)
(A) A permanent Citizens' Finance Advisory Commission shall be established. This Commission shall receive, review and analyze the annual public report issued by the city's auditor per § 34.173. Within forty-five (45) days of completing this analysis, this Commission shall present the annual public report to the City Council with its recommendation to receive and file same. The Commission's recommendation shall include but not be limited to identification of City Council action warranted to address any irregularities noted in the annual public report.
(B) The Citizens' Finance Advisory Commission shall consist of five voting citizen members, each shall be appointed by a member of the City Council and shall serve on the Commission in a manner consistent with § 32.03, and as that section may be amended from time to time. In addition, the City Treasurer shall serve on the Commission as an ex officio member. Voting Commissioners shall be residents of the city; however, no voting Commissioner shall be an elected official, an employee of the city, or a vendor, contractor or consultant doing business with the city.
(C) Commission members shall serve without compensation.
(D) The Citizens' Finance Advisory Commission shall meet at least once per calendar year. All Commission action, including but not limited to the setting, conduct and notice of meetings, shall be subject to the Brown Act codified at Cal. Gov't Code §§ 54950 et seq. The City Manager or his/her designee shall provide such reasonable administrative or technical assistance as may be required by the Commission.
(E) The City Manager shall ensure that Citizens' Finance Advisory Commission members receive all reports and other documents provided to the City Council relating to the administration of this chapter, excluding attorney-client privileged communications. In addition, the City Manager shall, upon written request of any Citizens' Finance Advisory Commission member, provide said member with a copy of any specific document prepared by the Tax Administrator per this chapter.
(Ord. 1578, passed 11-2-10; Am. Ord. 1592, passed 4-6-11; Am. Ord. 1750, passed 4-15-20)
TRANSACTIONS AND USE TAX
This subchapter shall be known as the Indio Transactions and Use Tax Ordinance. The City of Indio hereinafter shall be called “city.” This subchapter shall be applicable in the incorporated territory of the city as it exists on the operative date of this subchapter, and in the incorporated territory of the city as it may hereafter be amended through annexation (“territory”).
(Ord. 1704, passed 11-8-16)
Loading...