HomeMy WebLinkAboutNS-1841 - Amending Section of Santa Ana Municipal Code to Permit Automatic Refunds of Utility Users Tax by Southern California Gas Company ...CDS :k-1
02/12/86
ORDINANCE NO. NS-1841
AN ORDINANCE OF THE CITY OF SANTA ANA AMENDING
SECTION 35-157 OF THE SANTA ANA MUNICIPAL CODE
TO PERMIT AUTOMATIC REFUNDS OF UTILITY USERS
TAX BY SOUTHERN CALIFORNIA GAS COMPANY.
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS
FOLLOWS:
SECTION 1: That Section 35-157 of the Santa Ana Municipal
Code is hereby amended to read as follows:
Sec. 35-157. Gas User Tax.
(a) There is hereby imposed a tax upon every person
in the City of Santa Ana, other than a gas corporation
or electrical corporation, using in the city, gas which
is delivered through mains or pipes. The tax imposed
by this section shall be at the rate of three (3) per
cent 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 sold for use in the
generation of electrical energy or for
the production or distribution of water
by a pubic utility or governmental agency;
and
(3)
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
tax administrator on or before the 20th day of the
following month.
(d) Nothwithstanding other provisions of this section,
whenever a service supplier, pursuant to an order of
the California Public utilities Commission or a court
ORDINANCE NO. NS-1841
Page Two
of competent jurisdiction, makes a refund to service
users of charges for past utility services, the taxes
paid pursuant to this Code on the amount of such refunded
charges shall also be refunded to service users, and
the service supplier shall be entitled to claim a
credit for such refunded taxes against the amount of
tax which is due upon the next monthly returns. In
the event this Code is repealed, the amounts of any
refundable taxes will be borne by the City.
SECTION 2: If any section, subsection, sentence, clause
phrase, or portion of this ordinance is for any reason held
to be invalid or unconstitutional by the decision of any
court or competent jurisdiction, such decision shall not
affect the validity of the remaining portions of this
ordinance. The City Council of the City of Santa Ana hereby
declares that it would have adopted this ordinance and each
section, subsection, sentence, clause, phrase or portion there-
of irrespective of the fact that any one or more sections, sub-
sections, sentences clauses, phrases or portions be declared
invalid or unconstitutional
ADOPTED this ?th day of
ATTEST:
April , 1986.
.I~ . t Mayor
Danlel E. Grlse ,
~nice C. GUY/ f'~/
Clerk of the Couh~il
Griset A e
Acosta -~yee
Hart ---~ye
Johnson ~ye
Luxembourger
McGuigan
Young
APPROVED AS TO FORM: