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(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this subchapter is invalid in whole or in part, then the tax imposed under Chapter 53 (§§ 53.01 through 53.99), unless repealed, shall automatically continue to apply with respect to any service for which the tax levied pursuant to this subchapter has been determined to be invalid.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)
This subchapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(A) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with § 7251) of Division 2 of the Cal. Rev. & Tax. Code and § 7285.9 of Part 1.7 of Division 2 which authorizes the city to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
(B) To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code.
(C) To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.
(D) To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this subchapter.
(Ord. 1704, passed 11-8-16)
Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this transactions and use tax subchapter; provided, that if the city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.
(Ord. 1704, passed 11-8-16)
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