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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)
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)
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)
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