Sections:
3.26.010 Purpose.
3.26.020 Definitions.
3.26.030 Exemptions.
3.26.040 Telephone users tax.
3.26.050 Electricity users tax.
3.26.060 Gas users tax.
3.26.070 Service users receiving direct purchase of gas or electricity.
3.26.080 Remittance of tax.
3.26.090 Actions to collect.
3.26.100 Duty to collect – Procedures.
3.26.110 Additional power and duties of the tax administrator.
3.26.120 Assessment – Service user administrative remedy.
3.26.130 Records.
3.26.140 Refunds.
3.26.150 Exemptions and rebate of tax.
3.26.160 Termination or suspension of utility users tax.
3.26.170 Review.
3.26.180 Repeal of chapter.
3.26.190 Effective date.
The following words and phrases whenever used in this chapter shall be construed as defined in this section.
A. CITY. The city of Pinole.
B. GAS. Natural or manufactured gas or any alternate hydrocarbon fuel which may be substituted therefor.
C. MONTH. A calendar month.
D. NON-UTILITY SUPPLIER.
1. A service supplier, other than an electrical corporation serving within the city, which generates electrical energy in capacities of at least fifty kilowatts for its own use or for sale to others; or
2. A gas supplier other than a gas corporation, that sells or supplies gas to users in the city.
E. PERSON. Any domestic or foreign individual, corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture or club.
F. SERVICE SUPPLIER. Any entity required to collect or self-impose and remit a tax as imposed by this chapter.
G. SERVICE USER. A person required to pay a tax imposed by this chapter.
H. TAX ADMINISTRATOR. The finance director of the city.
I. TELEPHONE CORPORATION, ELECTRICAL CORPORATION, and GAS CORPORATION. Shall have the same meanings as defined in Sections 234, 218 and 222, respectively, of the California Public Utilities Code except “electrical corporation,” and “gas corporation,” shall also be construed to include any municipality, public agency or person engaged in the selling or supplying of electrical power or gas to a service user. (Ord. 98-104, Exh. A § 2(part), 1998).
A. Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California.
B. The
City Council
may, by order or resolution, establish one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or service shall be exempt, in whole or in part from such tax.
C. The tax administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each supplier. (Ord. 98-104, Exh. A § 2(part), 1998).
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