ORD 402U ORDINANCE NO. 402U
AN ORDINANCE OF THE CITY OF RANCHO PALOS VERDES AMENDING
CERTAIN PROVISIONS OF TITLE 3 OF THE RANCHO PALOS VERDES
MUNICIPAL CODE TO CLARIFY THE PROCEDURES RELATING TO THE
SUBMISSION OF CLAIMS AND THE PAYMENT OF CERTAIN TAXES AND
DECLARING THE URGENCY THEREOF.
WHEREAS, the City Council of the City of Rancho Palos Verdes previously enacted
certain provisions of the Rancho Palos Verdes Municipal Code to impose certain taxes on
individuals or entities that do business within the City; and
WHEREAS, in accordance with the provisions of Proposition 62, California
Government Code Section 53720 et seq., and other requirements of State Law, certain
of the taxes that were imposed by the City Council subsequently were submitted to, and
approved by, the City's voters; and
WHEREAS, it is necessary to update certain provisions of Title 3 of the Municipal
Code to clarify the Code to reflect the City's existing practices and to address certain
changes in procedures and technology; and
WHEREAS, the modifications to Title 3 of the Municipal Code set forth herein are
not intended in any manner either to increase any tax percentage or expand the base of
any tax that is imposed by Title 3 of this Code;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITYOF RANCHO PALOS
VERDES DOES ORDAIN AS FOLLOWS:
Section 1. Subsection A of Section 3.16.120 of Chapter 3.16 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
A. Whenever the amount of any tax, interest or penalty has been overpaid, or
has been paid more than once or has been erroneously or illegally collected or
received by the city under this chapter, it may be refunded as provided in
subsections B and C of this section provided a claim in writing therefor, stating
under penalty of perjury the specific grounds upon which the claim is founded, is
filed with the tax administrator within one year of the date of payment. Any action
brought against the City pursuant to this section shall be subject to the provisions
of Government Code Sections 945.6 and 946. Compliance with this section shall
be a prerequisite to a suit thereon. The claim shall be on forms furnished by the
tax administrator, shall be presented in accordance with the requirements of
Section 3.24.030 of this Title 3, and shall clearly establish the claimant's right to
the refund by written records demonstrating entitlement thereto. It is the intent of
the city that the one year claim requirement of this subsection be given
retroactive effect; provided, however, that any claims that arose prior to the
enactment date of the one-year claims period set forth in the subsection, which
are not otherwise barred by the then-applicable statute cif limitations tit- Iaim
procedure, must be filed with tk.m tax administrator as prciv iaed in this title 3 witriri
ninety days following the effective date of this ambndea subsection .A.
Section 2. Section 3.24.030 of Chapter 3.24 of Title 3 of the Rancho Palos
Verdes Municipal Code is hereby amended to read as follows:
3.24.030. Presenting aria filing.
All claims against the city for money or damages not otherwise governed by the
Tort Claims Act, California Government Code Sections-900 et seq,., or another state law
(hereinafter referred to as "claims") shall be presented to the city within the time, and in
the manner, prescribed by Part 3 of Division 3.6 of Title 1 of the California Government
Code, (commencing with Section 900 thereof)for the claims to which that.Part applies
by its own terms, as those provisions now exist or shall hereafter be amended; and as
further provided by this chapter. All claims shall be made in writing and shall be verified
by the claimant or by his or her guardian, c or servator, executor or administrator_ No
claim may be filed on behalf of a class of persons unless verified by every member of
that class as required by this section. In addition, all claims shall contain the information
required by California Government Code Section 910. In accordance with California
Government Code Sections 935(b) and 945.6, all claims shall be presented as provided
in this Chapter and acted upon by the City Council prior to the filing of any action on
such claims, and no such action may be maintained by a person who has not complied
with the requirements of this Chapter.
Section 3. Section 3.24.040.of Chapter 3.24 of Title 3 of the Rancho Palos
Verdes Municipal Code is hereby amended to road as follows:
3.24.40. Action against city.
Any action brought against the city upon any claim or demand shall conform to
the requirements of Sections 940 through 949 of the California Government Code. Any
action brought against any employee of the city shall conform to the requirements of
Sections 950 through 951 of the California Government Code.
Section 4. Subsection I of Section 3.30.020 of Chapter 3.30 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
I. "Telephone communication services" means those services as defined in
sections 4251 and 4252 of the Internal Revenue Code, and the
regulations thereunder,.and shall included any telephonic-quality
communication for the purpose.of transmitting messages or information
[including, but not limited to, voice, both analog and digital-including the
use of the Internet Protocol ("IP") or other similar means for digitization or
packetization of telephonic quality communications for transmission via
digital networks, in part or in whole), telegraph, teletypewriter, data,
Ordinance No. 402U
Page 2 of 7
facsimile, video or text] by electronic, radio or similar means through
"interconnected service" with the "public switched network" [as these
terms are commonly used in the Federal Communications Act and the
regulations of the Federal Communications Commission (see 47 U.S.C.
Section 332(d))], whether such transmission occurs by wire, cable, cable
modem or digital subscriber line ("DSL"), internet, fiber-optic, light wave,
laser, microwave, radio wave [including, but not limited to, mobile
telecommunications service, cellular service, commercial mobile service
and commercial radio service (see 47 U.S.C. Section 332(d)(1) and Part
20.3 of Title 47 of the Code of Federal Regulations), personal
communications service ("PCS"), specialized mobile radio ("SMR"), and
other similar services, regardless of radio spectrum used], switching
facilities, satellite or any other similar facilities. "Telephone
communications services" shall not include "private mobile radio service"
(as defined in Part 20.3 of Title 47 of the Code of Federal Regulations)or
"private mobile service" (as defined in 47 U.S.C.A. Section 332(d)(3)) and
any other service that is not interconnected to the public switched network.
Section 5. Subsection B of Section 3.30.050 of Chapter 3.30 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
B. "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, standby charges, charges for temporary services, demand charges,
annual and monthly charges, and any other charges, fees and surcharges that are
necessary to or common for the receipt, use or enjoyment of electric service; which are
authorized or mandated by the California Public Utilities Commission or the Federal
Energy Regulatory Commission, whether or not such charges, fees or surcharges
appear on a bundled or line item basis on the customer billing.
Section 6. Subsection B of Section 3.30.070 of Chapter 3.30 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
B. "Charges," as used in this section, shall include charges made for (1)
metered gas or mobile transport; (2) gas transportation charges, and (3) charges for
service, including customer charges, service charges, minimum charges, demand
charges, and annual and monthly charges, and any other charge which is authorized or
mandated by the California Public Utilities Commission or the Federal Energy
Regulatory Commission, whether or not such charges, fees or surcharges appear on a
bundled or line item basis on the customer billing.
Section 7. Subsection B of Section 3.30.080 of Chapter 3.30 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
B. "Charges," as used in this section, shall include charges made for (1)
metered water; and (2) minimum charges for service, including customer service
Ordinance No. 402U
Page 3 of 7
charges, ready to serve charges, standby charges, and annual and monthly charges,
and any other charges, fees and surcharges that are necessary to or common for the
receipt, use or enjoyment of water service, whether or not such charges, fees or
surcharges appeal on a bundled or line item basis on the customer billing.
Section 8. Section 3.30.100 of Chapter 3.30 of Title 3 of the Rancho Palos
Verdes Municipal Code is hereby amended by adding new paragraph D thereto to read
as follows:
D. Any service user subject to the tax imposed by section 3.30.050 or section
3.30.070 of this chapter, which receives gas or electricity , including any related
supplemental services, directly from a non-utility service supplier not under the
jurisdiction of this chapter, or which, for any other reason, is not having the full tax
collected and remitted by its service supplier, a non-utility service supplier, or its billing
agent on the use of electricity or gas in the city, shall report said fact to the tax
administrator and shall remit the tax due directly to the tax administrator within thirty
days of such use.
Section 9. Section 3.30.130 of Chapter 3.30 of Title 3 of the Rancho Palos
Verdes Municipal Code is hereby amended by adding new paragraphs G and H thereto
to read as follows:
G. The tax administrator, from time to time, may survey the providers of the
various utility services, which are subject to the provisions of this chapter, to identify the
various unbundled billing components of such service that that they commonly provide
to residential and commercial customers in the city, and the charges therefor, including
those items that are mandated by state or federal regulatory agencies as a condition of
providing such service. Thereafter, the tax administrator may issue and disseminate to
such service providers an administrative ruling identifying those components and items
that are: (1) necessary for or common to the receipt, use or enjoyment of such service,
or (2) currently, or historically have been, included in a single or bundled rate for such
service by a provider to a class of retail customers. Charges for such components and
items shall be subject to the tax that is imposed by this chapter 3.30.
H. If one or more non-taxable items are bundled or billed together with one or
more taxable items under a single charge on a customer's bill, the entire single charge
shall be deemed taxable by the tax administrator unless, upon the written request of the
customer, the service supplier can reasonably identify the non-taxable component of the
single charge based upon one or more of the following methodologies, as selected by
the tax administrator: (1) the average industry charges for the individual non-taxable
items included in the entire single charge; (2) the amount of the entire single charge
less the average industry charges for the individual taxable items included in the entire
single charge, or (3) the service supplier's books and records that are kept in the regular
course of business, which must be consistent with generally accepted accounting
principles.
•
Ordinance No. 402U
Page 4 of 7
Section 10. Subsection A of Section 3.30.150 of Chapter 3.30 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
A. Whenever the amount of any tax, interest or penalty has been overpaid, or
has been paid more than once or has been erroneously or illegally collected or
received by the city under this chapter, it may be refunded as provided in
subsection B of this section provided a claim in writing therefor, stating under
penalty of perjury the specific grounds upon which the claim is founded, is filed
with the tax administrator within one year of the date of payment. Any action
brought against the City pursuant to this section shall be subject to the provisions
of Government Code Sections 945.6 and 946. Compliance with this section shall
be a prerequisite to a suit thereon. The claim shall be on forms furnished by the
tax administrator, shall be presented in accordance with the requirements of
Section 3.24.030 of this Title 3, and shall clearly establish the claimant's right to
the refund by written records demonstrating entitlement thereto. It is the intent of
the city that the one year claim requirement of this subsection be given
retroactive effect; provided, however, that any claims that arose prior to the
enactment date of the one-year claims period set forth in the subsection, which
are not otherwise barred by the then-applicable statute of limitations or claim
procedure, must be filed with the tax administrator as provided in this title 3 within
ninety days following the effective date of this amended subsection A.
Section 11. Chapter 3.30 of Title 3 of the Rancho Palos Verdes Municipal Code
is hereby amended by renumbering Sections 3.30.160. 3.30.170 and 3.30.180,
respectively, as Sections 3.30.170. 3.30.180 and 3.30.190 and adding new Section
3.30.160 thereto to read as follows:
3.30.160 Appeal.
Any person who is aggrieved by any decision of the tax administrator with
respect to the amount of such tax, interest and penalties, if any, or any other
determination of the tax administrator made pursuant to section 3.30.130 may appeal to
the city council by filing a notice of appeal with the city clerk within fifteen days of the
serving or mailing of the tax administrator's determination. The city clerk shall fix a time
and date for hearing such appeal and shall give notice in writing to the appellant in the
manner prescribed in section 3.30.130 D for service of notice of hearing. The findings
of the city council shall be final and conclusive and shall be served upon the appellant in
the manner prescribed in section 3.30.130 D. Any amount found to be due shall be
immediately due and payable upon the service of the notice.
Section 12. Subsection A of Section 3.40.100 of Chapter 3.40 of Title 3 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as follows:
A. Whenever the amount of any tax, interest or penalty has been overpaid, or
has been paid more than once or has been erroneously or illegally collected or received
by the city under this chapter, it may be refunded as provided in subsections B and C of
Ordinance No. 402U
Page 5 of 7
this section provided a claim in writing therefor, stating under penalty of perjury the
specific grounds upon which the claim is founded, is filed with the tax administrator
within one year of the date of payment. Any action brought against the City pursuant to
this section shall be subject to the provisions of Government Code Sections 945.6 and
946. Compliance with this section shall be a prerequisite to a suit thereon. The claim
shall be on forms furnished by the tax administrator, shall be presented in accordance
with the requirements of Section 3.24.030 of this Title 3, and shall clearly establish the
claimant's right to the refund by written records demonstrating entitlement thereto. It is
the intent of the city that the one year claim requirement of this subsection be given
retroactive effect; provided, however, that any claims that arose prior to the enactment
date of the one-year claims period set forth in the subsection, which are not otherwise
barred by the then-applicable statute of limitations or claim procedure, must be filed with
the tax administrator as provided in this title 3 within ninety days following the effective
date of this amended subsection A.
Section 13. The City Council finds that the amendments to Title 3 of the
Municipal Code are substantially the same as previous provisions of the Rancho Palos
Verdes Municipal Code or any other ordinance repealed, amended or superseded upon
the enactment of this ordinance and that the amendments to Title 3 shall be construed
as a restatement and continuation of the previous provisions. As such, to ensure
certainty regarding standards applicable to current and future applications for new
structures or additions thereto, the amendments must become effective as quickly as
possible.
Section 14. The City Council declares that the provisions of this ordinance are
severable. If, for any reason, any sentence, paragraph, or section of this ordinance is
determined by a court of competent jurisdiction to be invalid, such determination will not
affect the validity of the remaining provisions of this ordinance.
Section 15. The City Council finds and determines that the immediate
preservation of the public health, safety and welfare requires that this ordinance be
enacted as an urgency ordinance pursuant to Government Code Section 36937 and
shall take effect immediately upon adoption. Said finding and determination is based
upon the recitals set forth above and the following:
A. The amendments set forth above are declaratory of existing policy and
practice. Clarifications proposed by this ordinance are necessary to ensure that the
provisions for the collection of taxes and the submission of claims are uniform in their
application so that disparate treatment of City residents, which could result if the
ordinance does not take effect immediately, does not occur.
B. If the amendments regarding the procedures and time periods to present
claims to the City do not take immediate effect, and without the uniform periods within
which to submit claims to the City for refunds or the repayment of taxes that are
established by this ordinance, the City will not be able to budget its resources in these
uncertain fiscal times, which would adversely impact the pubic health, safety and
welfare.
Ordinance No. 402U
Page 6 of 7
PASSED, APPROVED and ADOPTED this 17th day of Feb uary 2004.
C.?1 / ■
Mayor
Attest:
1
6 f
r�,
P rF
City Clerk
State of California )
County of Los Angeles ) ss
City of Rancho Palos Verdes )
I, Jo Purcell, City Clerk of the City of Rancho Palos Verdes, do hereby certify that the
whole number of members of the City Council of said City is five; that the foregoing
Ordinance No. 402U was duly and regularly adopted by the City Council of said City at
a regular meeting thereof held on February 17, 2004, and that the same was passed
and adopted by the following roll call vote:
AYES: Clark, Long, Stern, Wolowicz and Mayor Gardiner
NOES: None
ABSENT: None
ABSTAIN: None
D /,. f / -
City Clerk
Ordinance No. 402U
Page 7 of 7
RANCHO PALOS VERDES
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS AFFIDAVIT OF POSTING
CITY OF RANCHO PALOS VERDES)
The undersigned, being first duly sworn, deposes and says:
That at all times herein mentioned, she was and now is the appointed City Clerk
of the City of Rancho Palos Verdes;
That on February 19, 2004, she caused to be posted the following document
entitled: Ordinance No. 402U - AN ORDINANCE OF THE CITY OF
RANCHO PALOS VERDES AMENDING CERTAIN PROVISIONS OF TITLE
3 OF THE RANCHO PALOS VERDES MUNICIPAL CODE TO CLARIFY
THE PROCEDURES RELATING TO THE SUBMISSION OF CLAIMS AND
THE PAYMENT OF CERTAIN TAXES AND DECLARINGTHE URGENCY
THEREOF, a copy of which is attached hereto, in the following locations:
City Hall Ladera Linda Community Center
30940 Hawthorne Blvd. 32201 Forrestal Drive
Rancho Palos Verdes Rancho Palos Verdes
Ryan Park Hesse Park
30359 Hawthorne Blvd. 29301 Hawthorne Blvd.
Rancho Palos Verdes Rancho Palos Verdes
I certify under penalty of perjury that the foregoing is a true and correct affidavit
of posting.
41.
City Clerk