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HomeMy WebLinkAboutNS-2217 - Amending Sections of the City of Santa Ana Municipal Code, Relating to Utility Users Tax041 ORDINANCE NO. NS -2217 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA AMENDING SECTIONS 35- 155,35 -156, 35 -157, AND 3 -158 OF THE CITY OF SANTA ANA MUNICIPAL CODE, RELAT- ING TO UTILITY USERS TAX. THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That Section 35 -155 of the Santa Ana Municipal Code is hereby amended to read as follows: Sec. 35 -155. Telephone users tax. (a) There is hereby imposed a tax upon every person, other than a telephone corporation, in the City of Santa Ana using telephone communication services, including services for intra- state, interstate, or international calls, in the City of Santa Ana, and using any teletypewriter exchange services in the City of Santa Ana or mobile or cellular telephone communication when the owner or lessee of the telephone has a billing address in the City of Santa Ana. The tax imposed by this section shall be at the rate of six (6) per cent of all charges made for such services and shall be paid by the person paying for such services. Interstate calls shall be deemed to include calls to the District of Columbia. The telephone users' tax is intended to, and does, apply to all charges billed to a telephone account having a situs in the City of Santa Ana, irrespective of whether a particular communication service originates or terminates within the City of Santa Ana. (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 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. (c) The tax imposed in this section shall be collected from the service user by the person providing the telephone communica- tion services or the teletypewriter exchange services or the person receiving payment for such service. The amount of tax collected in one (1) month shall be remitted to the tax administrator on or before the twentieth day of the following month. (d) Notwithstanding the provisions of subsection (a), the tax imposed under this section shall not be imposed upon any person for 1 ORDINANCE NS-2217 0 4 3 Pare using telephone communications services or teletypewriter exchange } services or mobile or cellular telephone services, to the extent that the amounts paid for such services are exempt from or not subject to the tax i ORDINANCE NS-2217 Page 3 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 a rate of six (6) percent 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 public utility or governmental agency; and (3) Charges make 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 (1) month shall be remitted to the tax administra- tor on or before the twentieth day of the following month. (d) Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court 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 4: That Section 35 -158 of the Santa Ana Municipal Code is hereby amended to read as follows: Sec. 35 -158. Water users tax. (a) There is hereby imposed a tax upon every person in the city using water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of six (6) percent of the charges made for such water and shall be paid by the person paying for such water. (b) "Charges" as used in this section shall include charges made for: (1) Metered water, and 3 045 ORDINANCE NS -2217 Page 4 (2) Minimum charges for service, including customer charges, J service charges, demand charges, standby charges, and annual and bi- monthly charges. SECTION 5: In accordance with section 417 of the Charter of the City of Santa Ana, this ordinance shall take effect immediately upon adoption. SECTION 6: 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 of 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 thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or unconstitutional. SECTION 7: Neither the adoption of this Ordinance nor the repeal hereby of any ordinance shall in any manner affect the prosecution for violation of ordinances, which violations were committed prior to the effective date hereof, nor be construed as affecting any of the provisions of such ordinance relating to the collection of any such tax or penalty or interest or the penal provision applicable thereto and all rights and obligations thereunder appertaining shall continue in full force and effect. ADOPTED this 7th day of March , 1994. ATTEST: D'.-f�l A. Youn •'� Mayor Jayfica C Council COUNCILMEMBERS: Young Ave APPROVED AS TO FORM: Pulido Ave Lutz Ave McGuigan Aye Mills Aye Edward J. o per Moreno Ave City Attorney Richardson Ave 047 NJ CERTIFICATE OF ORIGINALITY & PUBLICATION State of California County of Orange I, JANICE C. GUY, Clerk of the Council, do hereby certify the attached Ordinance N s - as 7 to be the original ordinance adopted by the City Council of the City of Santa Ana on .3— 7 — 9� ; and that said ordinance was published in accordance with the Charter of the City of Santa Ana. Date: T Clerk of the Cour cil City of Santa Ana m