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ORDINANCE NO. 309
AN ORDINANCE OF THE CITY OF IRWINDALE
ADDING A NEW CHAPTER 4 TO ARTICLE VI OF
THE IRWINDALE MUNICIPAL CODE RELATING TO
A UTILITIES TAX.
THE CITY COUNCIL OF THE CITY OF IRWINDALE DOES ORDAIN:
SECTION 1. Chapter 4, reading as follows, is hereby added
to Article VI of the Irwindale Municipal Code:
CHAPTER 4. UTILITIES TAX.
6400. DEFINITIONS. The definitions given to this
section govern the construction of this Chapter.
(a) "Person" shall mean any domestic or foreign
corporation, firm, association, syndicate, joint stock company,
partnership of any kind, joint venture, club, Massachusetts
business or common-law trust, society, individual or municipal
corporation.
(b) "City" shall mean the City of Irwindale.
(c) "Telephone Corporation", "electrical corporation",
"gas corporation", "water corporation" and "cable television
corporation", shall have the same meanings as defined in Section
234, 218, 222, 241 and 215.5 respectively, of the Public Utilities
Code of the State of California, as said sections existed on
January 1, 1977, except that "water corporation" shall not mean or
include the City of Irwindale.
(d) "Tax Administrator" shall mean the City Manager.
(e) "Service Supplier" shall mean a person required to
collect and remit a tax imposed by this Chapter.
(f) "Service User" shall mean a person required to pay
a tax imposed by this Chapter.
(g) "Month" shall mean a calendar month.
3.110 . o zo
640 TELEPHONE TAX.
(a) There is hereby imposed a tax upon every person
in the City, using intrastate telephone communication services in
the city. The tax imposed by this section shall be at the rate of
five percent (5%) of all charges made for such services and shall
be paid by the person paying for such services.
(b) As used in this Section, the term "charges" shall
not include charges for services paid for by inserting coins in
coin-operated telephones except that where such coin-operated
telephone service is furnished for a guaranteed amount, the amounts
paid under such guarantee plus any fixed monthly or other periodic
charge shall be included in the base for computing the amount of
tax due; nor shall the term "telephone communication services"
include land mobile services or maritime mobile services as defined
in Section 2.1 of Title 47 of the Code of Federal Regulations, as
such section existed on January 1, 1977.
38 Ordinance No. 309
(c) Notwithstanding the provisions of Subsection (a),
the tax imposed under this section shall not be imposed upon any
person for using intrastate telephone communication services to
the extent that the amounts paid for such services are exempt
from or not subject to the tax imposed by Section 4251 of Title
26 of the United States Code, as such section existed on January 1,
1977 without regard to subsection (b) thereof.
to, 030
6*6i'1 ELECTRICITY TAX.
(a) There is hereby imposed a tax upon every person in
the city using electrical energy in the city. The tax imposed by
this section shall be at the rate of five percent (5%) of the
charges made for such energy and shall be paid by the person
paying for such energy. "Charges", as used in this section,
shall include charges made for (1) metered energy, and (2)'
minimum charges for service, including customer charges, service
charges, demand charges, standby charges and annual and monthly
charges.
(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. The term shall not include
electricity used in water pumping by water corporations; nor shall
the term include the mere receiving of such energy by an electrical
corporation at a point within the City for resale. "
3./&.OqO
6401H.GAS TAX.
(a) There is hereby imposed a tax upon every person in the
city using gas in the city which is delivered through mains or
pipes. The tax imposed by this section shall be at the rate of five
percent (5%) 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 (1) charges made for gas which
is to be resold and delivered through mains or pipes; (2) charges
made for gas to be used in the generation of electrical energy by
an electrical corporation; and (3) charges made by a gas public
utility for gas used and consumed in the conduct of the business of
gas public utilities.
3. /to. 060
6481.3 WATER TAX.
There is hereby imposed a tax upon every person in the city
using water in the city which is delivered through mains or pipes
of a water corporation. The tax imposed by this section shall be
at the rate of five percent (5%) of the charges made for such water
and shall be paid by the person paying for such water.
3./6.0&0
-6h$24. EXEMPTIONS.
Nothing in this Chapter shall be construed as imposing a
tax upon any person if imposition of such tax upon that person would
be in violation of the Constitution of the United States or the
Constitution of the State of California.
Ordinance No..309
3.16.0?0
bit- INDIVIDUAL EXEMPTIONS.
The tax imposed by this Chapter shall not apply to any
billing or to any charge of less than $300 per month per meter or
other connection.
3.[6.0 TO
64Q2 3 1. SAME APPLICATION.
(a) Any person may apply for and receive an exemption from
such taxes from the Office of the City Manager upon presentation
of proof, as to any utility or utilities, that for a 12 month
period there has been no billing or charge per meter or connection
in excess of $300 in any month for a single months' charge.
(b) Any application for such exemption shall be made on
forms supplied by the City Manager and statements made therein will
be made under oath and will be subject to the penalties of perjury.
(c) The City Manager shall review such application, and if
he determines such exemption is allowable, shall transmit notice of
such exemption to the applicable utility, upon receipt thereof, the
utility company shall refrain from billing such exempt user. If the
City Manager determines that such application is not justified he
shall notify the applicant, who shall within 10 days after mailing
have the right to appeal such decision to the City Council.
3J6.690
`�`o�yo'2.1.2. SAME. TIME FOR SUBMISSION OF APPLICATION.
(a) An application for an exemption for the first full
calendar year of 1978 shall be submitted to the City Manager during
the month of October 1977, but not later than October 31, 1977.
Exemptions so allowed shall commence from the first billing period
following December 31, 1977, and shall continue until the close of
the billing period following December 31, 1978.
(b) An application for any subsequent calendar year shall be
submitted during the month of October preceding said calendar year,
but not later than October 31, and shall be effective for the
subsequent calendar year in the same manner as above set forth.
I
(c) Applications for exemptions may be filed for the
remaining portion of a calendar year, but such application shall be
filed not later than the sixtieth day prior to the commencement date
of the billing period for the affected utility companies for which
the exemption is to commence and shall be valid through the remainder
of that calendar year, as above set forth.
3.16. 00
`_'•+ 92 . 3 . SAME. FAILURE TO APPLY WAIVES EXEMPTION.
In the event no exemption is applied for within the times
set forth above, all right to claim such exemption or refund for the
period prior to the time an exemption is allowed and is to commence
shall be considered to be void and extinguished permanently.
NOTICE TO UTILITY COMPANIES.
At least fifty (50) days prior to the beginning of each
calendar year the City Manager shall furnish the affected utility
companies with a list of persons who are qualified for exemption
from the imposition of utility users' tax under this Section. The
list will indicate:
(a) Service users who initially qualify for exemption;
40 Ordinance No. 309
(b) Service users continuing to qualify for exemption
from the previous year;
(c) Persons no longer qualified for exemption who had
been exempt in the previous calendar year.
This list will be the official determination by which the service
supplier will provide exemption from the utility users' tax.
The list provided to the service supplier shall include the
name, service address, billing address and utility service
identification number of the person qualifying for exemption.
Additional exemptions during 'the calendar year shall be
forwarded to the affected utility companies forty-five (45)-
days'prior to the billing period for which the exemption is to
be effective.
3.
6493. COLLECTION OF TAX,
(a) Every person receiving payment of charges from a
service user shall collect the amount of tax imposed by this
Chapter from the service user.
(b) The tax shall be collected insofar as practicable
at the same time as and along with the collection of charges
made in accordance with the regular billing practice of the
service supplier. If the amount paid by a service user is l"ess
than the full amount of the charge and tax which has accrued for
the billing period, a'proportionate share of both the charge and
the' tart shall be deemedto have been paid;;unless the ,full' -amount
of the charge is paid or the service user gives notice that he
refuses to pay the tax,
(c) Where the remittance of taxes collected is based
upon an estimated percentage collected of the total amount
billed, the service supplier may submit a payment plan to the
Tax Administrator for his approval.
(d) The duty to collect tax from a service user shall
commence with the beginning of the first regular billing period
applicable to that person which starts on or after July 1, 1977.
Where a person receives more than one (1) billing, one or more
being for different periods than another, the duty to collect
shall arise separately for each billing period'.
3. /6,130
-& 6 . REPORTING AND REMITTING.
Each service supplier shall, on or before the twentieth of
each month, make a return to the Tax Administrator on forms
provided by him stating the amount of taxes billed by the service
supplier during the'preceding month. At the time the return is
filed, the full'amount of the tax collected shall be remitted to
the Tax Administrator. The Tax Administrator is authorized to
require such further information as he deems necessary to properly
determine if the tax here imposed is being levied and collected in
accordance with this ordinance. Returns and remittances are due
immediately upon cessation of business for any reason.
`64e5% PENALTY.
(a) Taxes collected from a service user which are not
remitted to the Tax Administrator on or before the due dates
provided in this Chapter are delinquent.
Ordinance No. 309
(b) Penalties for delinquency in remittance of any tax
collected shall attach and be paid by the person required to
collect and remit at the rate of fifteen percent (15%) of the total
tax collected.
(c) The Tax Administrator shall have power to impose
additional penalties upon persons required to collect and remit
taxes under the provisions of this ordinance for fraud or
negligence in reporting or remitting at the rate of fifteen percent
(15%) of the amount of the tax collected or as computed by the
Tax Administrator.
(d) Every penalty imposed under the provisions of this
Section shall become a part of the tax required to be remitted.
3.16. /90
-6496. ACTIONS TO COLLECT.
Any tax required to be paid by a service user under the
provisions of this Chapter shall be deemed a debt owed by the
service user to the city. Any such tax collected from a service
user which has not been remitted to the Tax Administrator shall be
deemed a debt owed to the city by the person required to collect
and remit. Any person owing money to the city under the provisions
of this Chapter shall be liable to an action brought in the name
of the city for the recovery of such amount.
3.1&.180
_44,0 '." FAILURE TO PAY TAE. PENALTY.
Whenever a"service user '=has failed to pay the amount of the
tax for a period of two (2) or more billing periods, or whenever
the Tax Administrator deems it in the best interest of the city, he
may relieve the service supplier of the obligation to collect taxes
due under this Chapter from certain named service users for specified
billing periods. The Tax Administrator shall notify the service user
that he has assumed responsibility to collect the taxes due for the
stated periods and demand payment of such taxes. The notice shall be
served on the service user by handing it to him personally or by
deposit of the notice in the United States mail, postage prepaid
thereon, addressed to the service user at the address to which billing
was made by the service supplier or, should the service user have
changed his address, to his last known address. If a service user
fails to remit the tax to the Tax Administrator within fifteen (15)
days from the date of the service of the notice upon him, which shall
be the date of mailing if service is not accomplished in person, a
penalty of twenty five percent (25%) of the amount of the tax set
forth in the notice shall be imposed, but not less than five dollars
($5.00). The penalty shall become part of the tax herein required
to be paid.
3.lee. /5'0
6498. RECORDS.
It shall be the duty of every person required to collect and
remit to the city any tax imposed by this Chapter to keep and
,preserve for a period of three (3) years all records as may be
necessary to determine the amount of such tax as he may have been
liable for.the collection of and remittance to the Tax Administrator,
which records the Tax Administrator shall have the right to inspect
at all reasonable times.
3.16. )Ga
.6499. REFUNDS.
(a) Whenever the amount of any tax has been overpaid or paid
more than once or has been erroneously or illegally collected or
received by the tax Administrator under this Chapter, it may be
refunded as provided in this Section.
42
Ordinance No. 309
(b) A person required to collect and remit taxes
imposed under this Chapter may claim a refund or take as credit
against taxes collected and remitted the amount overpaid, paid
more than once or erroneously or illegally collected or received
when it is established in a manner prescribed by the Tax
Administrator that the service user from whom the tax has been
collected did not owe the tax; provided, however, that neither
a refund nor a credit shall be allowed unless the amount of the
tax so collected has either been refunded to the service user or
credited to charges subsequently payable by the service user to
the person required to collect and remit.
(c) No refund shall be paid under the provisions of this
Section unless the claimant establishes his right thereto by
written records showing entitlement thereto.
SECTION 2. This Ordinance shall become effective with
regards to each individual meter or connection of the first full
billing period after July 1, 1977.
SECTION 3. The City Clerk shall certify to the adoption
of this Ordinance and shall cause the same to be processed in
the manner prescribed by law.
APPROVED and ADOPTED this 10th day of February, 1977.,
Pat S. Miranda, ayor
ATTEST: O
Margar S. Barbosa, City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss
CITY OF IRWINDALE )
I, Margaret S. Barbosa, City Clerk of the City of
Irwindale, do hereby certify that the foregoing Ordinance, being
Ordinance #309, was approved at first reading, January 27, 1977,
and was duly passed, approved and adopted by said Council, approved
and signed by the Mayor and attested by the City Clerk at a
regular meeting held on the 10th day of February, 1977.
AYES: COUNCILMEN: Barbosa, Breceda, Michael Miranda,
Tapia and Mayor Pat Miranda.
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: None
Marga t S. Barbosa', City Clerk