Skip to code content (skip section selection)
Compare to:
San Bernardino Overview
San Bernardino, CA Code of Ordinances
San Bernardino Municipal Code
THE CHARTER of the CITY OF SAN BERNARDINO STATE OF CALIFORNIA
TITLE 1 GENERAL PROVISIONS
TITLE 2 ADMINISTRATION AND PERSONNEL
TITLE 3 REVENUE AND FINANCE
Chapter 3.04 PURCHASING SYSTEM1
Chapter 3.05 BUDGET TRANSFERS
Chapter 3.08 WARRANTS
Chapter 3.10 CHECKS RETURNED FOR INSUFFICIENT FUNDS
Chapter 3.12 REFUND OF FEES FOR PERMITS, LICENSES AND CERTIFICATES
Chapter 3.13 WAIVER OR REFUND OF FEES FOR CHARITABLE ORGANIZATIONS
Chapter 3.16 CLAIMS AGAINST THE CITY2
Chapter 3.20 SPECIAL GAS TAX STREET IMPROVEMENT FUND3
Chapter 3.24 TRAFFIC SAFETY FUND
Chapter 3.26 TRAFFIC SYSTEMS FEE (Repealed by Ord. MC-1222, 4-06-06)
Chapter 3.27 DEVELOPMENT IMPACT FEES
Chapter 3.28 SPECIAL PUBLIC HEALTH FUND
Chapter 3.32 PUBLIC PARK DEVELOPMENT AND RECREATION FUND
Chapter 3.36 CEMETERY FUND4
Chapter 3.38 PLANNED LOCAL DRAINAGE FACILITIES FUND
Chapter 3.40 PROPERTY TAXES5
Chapter 3.44 SERVICE USERS TAX
Chapter 3.46 SERVICE USER'S TAX REDUCTION AND MODERNIZATION ACT
Chapter 3.48 REAL PROPERTY TRANSFER TAX6
Chapter 3.52 UNIFORM TRANSIENT OCCUPANCY TAX (Repealed by Ord. MC-1006, 11-18-97)
Chapter 3.54 (Repealed by Ord. MC-1127, 7-16-02)
Chapter 3.55 TRANSIENT LODGING TAX7
Chapter 3.56 UNIFORM LOCAL SALES AND USE TAX8
Chapter 3.57 Transactions and Use Tax (added by Ord. MC-1551, 12-07-20)
Chapter 3.60 CIGARETTE TAX9 (Repealed by Ord. MC-1484, 4-18-18)
Chapter 3.64 TAX ON PARKING AND BUSINESS IMPROVEMENT AREA
Chapter 3.68 ASSESSMENTS FOR NUISANCE ABATEMENT (Repealed by MC-1418, 10-05-15)
Chapter 3.70 FEES SET BY RESOLUTION
Chapter 3.72 USER FEES FOR EMERGENCY MEDICAL SERVICES
Chapter 3.73 USER FEES FOR VIDEO PRODUCTION SERVICES
Chapter 3.75 DRAINAGE FACILITIES; PUBLIC UTILITIES
CHAPTER 3.80 COST RECOVERY SYSTEM FOR BOOKING FEE COLLECTIONS
TITLE 5 BUSINESS REGISTRATION AND REGULATIONS1
TITLE 6 ANIMALS1
TITLE 8 HEALTH AND SAFETY1
TITLE 9 PUBLIC PEACE, MORALS AND WELFARE
TITLE 10 VEHICLES AND TRAFFIC
TITLE 12 STREETS, SIDEWALKS AND PUBLIC PLACES
TITLE 13 PUBLIC UTILITIES
TITLE 14 FRANCHISES
TITLE 15 BUILDINGS AND CONSTRUCTION1
TITLE 16 SIGNS1
TITLE 17 ENVIRONMENTAL PROTECTION
TITLE 19 LAND USE/SUBDIVISION REGULATIONS
TRAFFIC DESIGN POLICIES AND PROCEDURES
Loading...
3.44.025 Public Schools Exemption
Due to the status of the San Bernardino Unified School District as an agency established by the Charter of the City of San Bernardino and due to the strong public policy in favor of encouraging and assisting the provision of public education, public schools are hereby exempted from the imposition of the Service Users Tax.
(Ord. MC 814, 12-03-91)
3.44.030 (Repealed by Ord. MC-1275, 7-22-08)
3.44.040 (Repealed by Ord. MC-1275, 7-22-08)
3.44.050 Electricity users tax
   A.   A tax is imposed upon every person in the City using electrical energy in the City. The tax imposed by this section shall be at the rate of 7.75 percent (7.75%) of the charges made for such energy and shall be paid by the person paying for such energy.
   B.   As used in this section, the term "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electric public utility or governmental agency at a point within the City for resale; or the use of such energy in a production or distribution of water by a public utility or governmental agency; or the use of such energy utility or a governmental agency; or the use of such energy for the production and distribution of water for lawn and landscape irrigation of cemeteries.
   C.   The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the Director of Finance and Management Services on or before the twentieth day of the following month.
(Ord. MC-1625, 2-21-24; Ord. MC-1263, 2-11-08; Ord. MC-1230, 9-06-06; Ord. MC-1173, 5-05-04; Ord. MC-939, 6-06-95; Ord. MC-820, 2-19-92; Ord. MC-297, 8-04-83; Ord. 3796, 1-09-79; Ord. 3510, 6-27-75; Ord. 2931, 8-13-68)
3.44.060 Gas users tax
   A.   A tax is imposed upon every person in the City using gas which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of 7.75 percent (7.75%) of the charges made for such gas and shall be paid by the person paying for such gas.
   B.   There shall be excluded from the base on which the tax imposed in this section is computed charges made for gas which is to be resold and delivered through mains or pipes; charges made for gas sold for use in the generation of electrical energy or for the production of water by a public utility or governmental agency; and charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities.
   C.   The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the Director of Finance and Management Services on or before the twentieth day of the following month.
(Ord. MC-1625, 2-21-24; Ord. MC-1263, 2-11-08; Ord. MC-1230, 9-06-06; Ord. MC-1173, 5-05-04; Ord. MC-939, 6-06-95; Ord. MC-820, 2-19-92; Ord. MC-297, 8-04-83; Ord. 3796, 1-09-79; Ord. 3510, 6-27-75; Ord. 2931, 8-13-68)
Loading...