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Signal Hill Municipal Code
SIGNAL HILL, CALIFORNIA MUNICIPAL CODE
PREFACE
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATION AND PERSONNEL
Title 3 REVENUE AND FINANCE
Title 4 (Reserved)
Title 5 BUSINESS TAXES, LICENSES AND REGULATIONS
Title 6 ANIMALS
Title 7 (Reserved)
Title 8 HEALTH AND SAFETY
Title 9 PUBLIC PEACE, MORALS AND WELFARE
Title 10 VEHICLES AND TRAFFIC
Title 11 (Reserved)
Title 12 STREETS, SIDEWALKS AND PUBLIC PLACES
Title 13 PUBLIC UTILITIES
Title 14 (Reserved)
Title 15 BUILDINGS AND CONSTRUCTION
Title 16 OIL AND GAS CODE*
Title 17 TRAILER PARKS
Title 18 SUBDIVISIONS*
Title 19 (Reserved)
Title 20 ZONING
Title 21 PUBLIC DEDICATION REQUIREMENTS AND IMPROVEMENT FEES TO BE PAID BY DEVELOPMENT PROJECTS
STATUTORY REFERENCES FOR CALIFORNIA CITIES
PRIOR CODE CROSS-REFERENCE TABLE
ORDINANCE LIST AND DISPOSITION TABLE
Chapter 5.12
CRUDE OIL PRODUCERS
Sections:
   5.12.010   Amount of annual license tax.
   5.12.020   Tax due dates.
   5.12.030   Determining per-barrel tax.
   5.12.040   Quarterly reports.
   5.12.050   Recordkeeping required.
   5.12.060   Tax estimates rendered by tax collector.
5.12.010   Amount of annual license tax.
   Every person who engages in the business of producing oil from any well or wells located within this city shall pay an annual license tax for each well operated by such person for the purpose of producing crude oil, gas, or other petroleum substances, computed as follows:
   A.   One hundred fifty dollars, which amount is referred to in this chapter as "the base tax"; plus
   B.   Fifteen cents times the number of barrels of oil produced and shipped from the well during each calendar quarter of the calendar year, except as adjusted herein, which amount is referred to in this chapter as the "per-barrel tax." The per-barrel tax shall be adjusted on July 1, 1984, and on each July 1st thereafter. The adjustment shall be to increase or decrease the per-barrel tax by an amount equal to the percentage increase or decrease during the previous fiscal year (July 1 st through June 30th) in the Producers Price Index for Crude Petroleum (OS-61) as printed in the Monthly Labor Review, published by the United States Department of Labor, Bureau of Labor Statistics. In no case, however, shall the "per barrel tax" be decreased to a rate below 12.5 cents per barrel of oil produced. Such adjustment shall be determined by the tax collector.
(Ord. 83-06-908 § l; Ord. 78-6-798 § 3; Ord. 76-12-757 § 1; Ord. 70-11-667 § 1 (part): prior code § 5.08.040(A) (Ord. 64-10-569 § 1; Ord. 533 § 2 (part), 1962; Ord. 494 § 42.5(a), 1960))
5.12.020   Tax due dates.
   The annual license tax shall be due and payable and, if not paid shall become delinquent, as follows:
   A.   The base tax shall be due and payable and, if not paid shall become delinquent, in accordance with the times prescribed in Sections 5.04.280 and 5.04.290 for payment of and delinquencies of annual license taxes generally.
   B.   The amount of the per-barrel tax shall be due and payable on the first day of the month next succeeding each calendar quarter, and shall become delinquent if not paid on or before the last day of said month.
(Ord. 70-11-667 § 1 (part): prior code § 5.08.040(B) (Ord. 533 § 2 (part), 1962; Ord. 494 § 42.5(b), 1960))
5.12.030   Determining per-barrel tax.
   For the purpose of determining the per-barrel tax, the following provisions shall apply:
   A.   A well is located within this city if any portion of the wellhead is located within the city, irrespective of the subsurface location of the well or the producing interval thereof.
   B.   The calendar quarters of each year shall consist of the following: first quarter, January, February, and March; second quarter, April, May, and June; third quarter, July, August, and September; and fourth quarter, October, November, and December.
   C.   A barrel of oil shall consist of forty-two U.S. gallons of crude petroleum substances corrected for temperature variations in accordance with methods generally approved in the petroleum industry. "Petroleum substances" means crude oil remaining after the removal therefrom of water and other impurities by preliminary processing in the vicinity of the well site preparatory to the shipment thereof.
   D.   If oil produced from two or more wells is commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total.
   E.   Oil produced and shipped during a calendar quarter shall mean oil produced from a well either before or during said calendar quarter which either has been sold to another or shipped from the well site during said calendar quarter.
(Prior code § 5.08.040(C) (Ord. 533 § 2 (part), 1962: Ord. 494 § 42.5(c), 1960))
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