CC RES 1996-063 Ordinance CC (Utility User Tax)RESOLUTION NO. 96 -63
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF RANCHO PALOS VERDES, CALIFORNIA, CALLING
AND GIVING NOTICE OF A SPECIAL MUNICIPAL
ELECTION TO BE CONSOLIDATED WITH THE NOVEMBER
51 1996 STATEWIDE GENERAL ELECTION, AND
ORDERING THAT A QUESTION RELATING TO THE
ADOPTION OF AN ORDINANCE VALIDATING AND
READOPTING A 3% UTILITY USERS TAX BE
SUBMITTED TO THE VOTERS AT THE SPECIAL
MUNICIPAL ELECTION
THE CITY OF COUNCIL OF THE CITY OF RANCHO PALOS VERDES,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS.
SECTION 1. The validation, re- enactment, and
continuation of the City's 3% utility users tax is hereby
proposed pursuant to Government Code Section 53724(a). Pursuant
to the requirements of the laws of the State of California
relating to General Law Cities, there is hereby called and
ordered to be held in the City of Rancho Palos Verdes,
California, on Tuesday, November 5, 1996, a Special Municipal
Election for the purpose submitting the proposal, in the form of
a measure, to the voters.
SCION 2. Pursuant to Government Code Section
53724(c), and Elections Code Section 1002, the City Council
hereby declares its .intent to consolidate the special election on
this proposal with the Statewide General Election to be held on
November 5, 19960
SECTION 3. This Resolution was approved by a two -
thirds vote of all members of the City Council as required by
Government Code Section 53724(b).
SECTION 4. The City Council, pursuant to its right and
authority, does hereby order submitted to the voters at the
Special Municipal Election the following question:
Shall Ordinance be
YES
adopted to validate and
continue the collection of
the existing 3% utility
NO
users tax?
SECTION 5. The text of the proposed ordinance -to be
submitted to the voters is attached hereto as Exhibit "A" and
incorporated herein by reference. The type of tax, the rate of
the tax, and the method of its collection are stated therein.
SECTION 6. The ballots to be used at the election
shall be in form and content as required by law.
SECTION 7. The City Clerk is authorized, instructed
and directed to procure and furnish any and all official ballots,
notices, printed matter and all supplies, equipment and
paraphernalia that may be necessary in order to properly and
lawfully conduct the election.
SECTION 8. The polls for the election shall be open at
seven o'clock a.m. on the day of the election and shall remain
open continuously from that time until eight o'clock p.m. of the
same day when the polls shall be closed, except as provided in
Section 14401 of the Elections Code of the State of California.
SECTION 9. In all particulars not recited in this
resolution, the election shall be held and conducted as provided
by law for holding municipal elections.
SECTION 10. Notice of the time and place of holding
the election is hereby given and the City Clerk is authorized,
instructed and directed to give further or additional notice of
the election, in time, form and manner as required by law.
SECTION 11. The City Clerk is directed to transmit a
copy of the measure to the City Attorney. The City Attorney
shall prepare an impartial analysis of the measure, not to exceed
500 words in length, showing the effect of the measure on the
existing law and the operation of the measure. The impartial
analysis shall be filed by the date set by the city clerk for the
filing of primary arguments.
SECTION 12. The City Clerk shall certify to the
passage and adoption of this Resolution and enter it into the
book of original Resolutions.
1996.
ATTEST:
PASSED, APPROVED and ADOPTED this 6th day of August,
MA R
Resol, No. 96 -63
Page 2
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, hereby certify that the above Resolution No.96 -63 was
duly and regularly passed and adopted by the said City Council at
a regular meeting thereof held on
August 6, 19 9 6 . „ /-I
N:\ GROUP \CITYCLRK\ELECTION\9663RESO.WPD
CITY CLERK
Resol, No. 96 -63
Page 3
EXHIBIT "A"
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF RANCHO PALOS VERDES
VALIDATING AND RE- ENACTING THE CITY'S UTILITY USERS TAX
AND AMENDING THE RANCHO PALOS VERDES MUNICIPAL CODE
THE PEOPLE OF THE CITY OF RANCHO PALOS VERDES DO ORDAIN
AS FOLLOWS:
Section 10 Validation of Existing Tax. The adoption of
Chapter 3.30 of Title 3 of the Rancho Palos Verdes Municipal
Code, which imposes a tax of three per cent (3 %) on utility users
in the City is hereby validated and approved to the full extent
permitted by law. The provisions of Chapter 3.30 are attached as
Exhibit 111" to this Ordinance and are incorporated herein' by this
reference. This Section 1 is intended to authorize the continued
collection of the tax, to validate the prior adoption of the tax,
and to validate taxes previously collected pursuant to Chapter
3.30 of the Rancho Palos Verdes Municipal Code.
Section 2_ Legislative Review. Section 3.30.180 of the
Rancho Palos Verdes Municipal Code is hereby amended to read as
follows:
113.30.180 Legislative Review. Beginning in 1998, and
every year thereafter, the city manager shall submit
for consideration by the city council, in connection
with the preparation of the city's annual budget for
the following fiscal year, an analysis of the revenues
derived from the taxes imposed by this chapter. Based
on the needs of the city, the city council shall
determine whether any modification to the rate of the
tax is necessary or if the tax imposed by this Chapter
is unnecessary. However, in no event shall the rate of
the tax exceed 3% without a prior vote of the people in
favor of such increase. The review required by this
Section shall be completed by the city council prior to
the adoption of each year's annual budget, which shall
occur by June 30th. If the city council fails to
conduct the periodic review of the tax as required by
this Section, the city shall not cause the tax to be
collected until the review has been conducted by the
city council."
This Section 2 is intended to require periodic City Council
review of the tax.
Section 3. Reimuosition of Tax. Chapter 3.30 of the Rancho
Palos Verdes Municipal Code is hereby re- enacted, as amended by
Section 2 of this Ordinance. This Section 3 is intended to re-
adopt the tax to authorize future collections of the tax, even if
960216 R6876 -00001 cwl I : \data \069 \1201364.002 (2 ) RESOL . NO. 96-63
it is later determined that Section 1 is not sufficient to do so.
Section 4. Amendment and Repeal. Notwithstanding Section
9217 of the California Elections Code, the City Council may
repeal this ordinance or may modify or reduce the rate of the tax
collected pursuant thereto without a vote of the people.
However, in no event shall the rate of tax imposed by this
ordinance exceed 3% without approval by a majority of the voters
voting in an election on the increase. This Section 4 is
intended to permit the City Council to repeal the tax or to
reduce or modify the rate of tax without a vote of the people,
provided that the rate of the tax shall not exceed 3% without
voter approval.
Section 5. Findings. The people of the City of Rancho
Palos Verdes hereby find as follows:
(a) The City Council did not previously seek voter
approval of the utility users tax because a number of final
appellate -court decisions, including the decision in city of
Woodlake v. Logan, 230 Ca1.App.3d 1058 (1991), had previously
held that Proposition 62's requirement that general taxes be
submitted to referendum violated the California Constitution and
was therefore unenforceable. On September 28, 1995, the
California Supreme Court disapproved Woodlake in Santa Clara
County Local Transportation Authority v. Guarding, 11 Cal.4th 220
(1995), and the City Council thereafter proposed this Ordinance
to the voters to validate the tax.
(b) This Ordinance was proposed by the City Council of
the City of Rancho Palos Verdes through the adoption of
Resolution No. 96 -63 by the affirmative votes of not less than
four of its members as required by Government Code Section
53724 (b) .
Section 6. Severability. If any section, subsection,
sentence, clause, phrase, or portion of this Ordinance is for any
reason held to be invalid or unenforceable by a court of
competent jurisdiction, the remaining portions of this Ordinance
shall nonetheless remain in full force and effect. The people of
the City of Rancho Palos Verdes hereby declare that they would
have adopted each section, subsection, sentence, clause, phrase,
or portion of this Ordinance, irrespective of the fact that any
one or more sections, subsections, sentences, clauses, phrases,
or portions of this Ordinance be declared invalid or
unenforceable.
Section 7. Execution. The Mayor is hereby authorized to
attest to the adoption of this Ordinance by signing where
indicated below.
RESOL. NO. 96 -63
EXHIBIT "A"
960216 R6876 -00001 cwl I: \data \069 \1201364.002(2) — 2 —
I hereby certify that
PASSED, APPROVED and ADOPTED by
Palos Verdes voting on the 5th
the foregoing ordinance was
the people of the City of Rancho
day of November, 1996,
MAYOR
ATTEST:
CITY CLERK
RESOL. NO, 96 -63
EXHIBIT "A"
960216 R6876 -00001 cwl I: \data \069 \1201364.002(2) — 3
Chapter 3 .30
UTILITY USER TAX*
Sections:
3 .30 .010 Short title.
3 .3 0 .0 2 0 Definitions.
3 .30 .030 Exemptions.
3 .3.0 .040 Telephone user tax.
3 .30.050 Electricity user tax.
3 .30.060 Cogenerated electricity user tax.
3 .30 .070 Gas user tax.
3 .30 .080 Water user tax.
3 .30.090 Purpose.
3 .30.100 Duty to collect and remit.
3 .30.110 Interest and penalties.
3 .30.120 Actions to collect.
3 .30.130 Additional powers and duties of tax
administrator.
3 .30.140 Records.
3 .30.150 Refunds.
3 .30.160 Violations--Misdemeanor.
3 .30.170 Effective date.
3 .30 .180 Legislative review.
* Prior ordinance history: Ordinances 204 and 225.
47 (Rancho Palos Verdes
11/93)
EXHIBIT "1"
1 411
3 .30.010--3 .30.
3 .30.010 Short title. The ordinance codified in this
chapter shall be known as the "utility user tax ordinance. "
(Ord. 292 §1 (part) , 1993) .
3 .30.020 Definitions. The following words and phras-
es, whenever used in this chapter shall be construed as
defined in this section, except where the context clearly
requires otherwise;
A. "City" means the city of Rancho Palos Verdes.
B. "Cogeneration electrical energy" means the use for
the generation of electricity of exhaust steam, waste
steam, heat, or resultant energy from an industrial, com-
mercial or manufacturing plant or process, or the use of
exhaust steam, waste steam, or heat from a thermal power
plant for an industrial, commercial, or manufacturing plant
or process.
C. "Gas" means natural or manufactured gas or any
alternate gaseous hydrocarbon fuel which may be substituted
therefor.
D. "Month" means a calendar month.
E. "Person" means all domestic and foreign corpora-
tions, firms, associations, syndicates, joint stock compa-
nies, partnerships of every kind, joint ventures, clubs,
Massachusetts business or common-law trusts, societies and
individuals. For the purposes of this chapter, "person"
shall not include any public entity which purchases and
uses utility services in the performance of governmental
functions.
F. "Service supplier" means any person required to
collect and remit a tax imposed by this chapter.
G. "Service user" means a person required to pay a
tax imposed under the provisions of this chapter.
H. "Tax administrator" shall mean the director of
finance of the city or other person designated by the city
manager to administer the provisions of this chapter.
I. "Telephone communication services" means services
which provide access to a telephone system and the privi-
lege of telephone communication with substantially all
persons having telephone stations which are part of such
telephone system. "Telephone communication services" in-
cludes cellular telephone service and other telephone ser-
vices that gain access to the public sw)tched network by
means of various technologies, but does not include other
forms of land mobile service or maritime mobile services as
defined in Section 2 .1 of Title 47 of the Code of Federal
Regulations which do not gain access to the public switched
network.
J. "Telephone corporation, " "electrical corporation, "
"gas corporation" and "water corporation" shall have the
same meanings as defined in Sections 234, 218, 222, and
241, respectively, of the California Public Utilities Code,
or any successor statute. (Ord. 292 §1 (part) , 1993) .
(Rancho Palos Verdes 48
11/93)
3 .30.030
3.30.030 Exemptions. A. Nothing in this chapter
shall be construed as imposing a tax upon any person when
the 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, or any federal or
California statute.
B. The city council may, by resolution, establish one
or more classes of persons or one or more classes of utili-
ty services otherwise subject to payment of the tax imposed
by this chapter and to provide that such classes of persons
shall be exempt, in whole or in part from the payment of
the tax imposed by this chapter.
C. Charges made for energy used in the propulsion of
a low emission motor vehicle, as defined in the Vehicle
Code of the State of California, shall be exempt, provided
that the owner of such vehicle installs and maintains a
separate metering system for the energy provided to the
vehicle.
D. Notwithstanding the foregoing, the exemptions
provided by subsections (B) and (C) of this section shall
not be applicable unless and until applied for by the ser-
vice user and granted in accordance with the provisions of
subsections (E) and (F) of this section.
E. Any service user who becomes eligible for an ex-
emption from the taxes imposed by this chapter because of
the provisions of subsections (B) and (C) of this section,
may file an application with the tax administrator for an
exemption. Such application shall be made upon forms sup-
plied by the tax administrator and shall recite facts under
penalty of perjury which qualify the applicant for an ex-
emption. The tax administrator shall review all such ap-
plications and shall certify as exempt those applicants
determined to qualify therefor and shall notify all service
suppliers that such exemption has been approved, stating
the name of -the applicant, the address to which such exempt
service is being supplied, the account number, if any, and
such other information as may be necessary for the service
supplier to remove the exempt service user from its tax
billing procedure. Upon receipt of such notice, the ser-
vice supplier shall not be required to continue to bill any
further tax imposed by this chapter from such exempt ser-
vice user until further notice is given by the tax adminis-
trator. The service supplier shall eliminate such exempt
service user from its tax billing procedure not later than
sixty days after receipt of such notice from the tax admin-
istrator.
F. All exemptions certified by the tax administrator
• shall be effective for a period of two years and may there-
after be renewed by the tax administrator upon application
to the tax administrator showing that the prerequisite
facts supporting the initial qualification for exemption
(Rancho Palos Verdes
48-1 11/93)
. r
3 .30 .040 !II 111
still continue; provided, however, that the exemption shall
automatically terminate with any change in the service
address or residence of the exempt individual. If the new
address or residence is still within the city, such indi-
vidual may apply for a new exemption with each change of
address or residence. Any individual exempt from the tax
shall notify the tax administrator within ten days of any
change in fact or circumstance which might disqualify said
individual from receiving such exemption. It shall be a
misdemeanor for any person to knowingly receive the bene-
fits of the exemption provided by this section when the
basis for such exemption either does not exist or ceases to
exist.
G. Every service supplier is authorized to bill the
tax imposed by this chapter to any new service user or to
any account on which the service user's name has been
changed (excluding changes attributable to spelling errors
or other clerical errors) until such time as the service
supplier receives notification from the tax administrator
that an exemption has been granted pursuant to this sec-
tion.
H. Notwithstanding any of the provisions of this
section, any service supplier who determines by any means
that a new or nonexempt service user is receiving service
through a meter or connection exempt by virtue of an exemp-
tion issued to a previous user or exempt user of the same
meter or connection shall immediately notify the tax admin-
istrator of such fact and the tax administrator shall con-
duct an investigation to ascertain whether or not the pro-
visions of this section have been complied with and, where
appropriate, order the service supplier to commence col-
lecting the tax from the nonexempt service user.
I. Corporations defined under Section 3 .30 .020 (J)
shall be exempt from this tax. (Ord. 292 §1 (part) , 1993) .
3 .30.040 Telephone user tax. A. There is imposed a
tax upon the amounts paid for intrastate, interstate, in-
cluding the District of Columbia, or international tele-
phone communication services, including cellular telephone
services and other telephone services that gain access to
the public switched network by means of various technolo-
gies, by every person using such services in the city. The
tax imposed by this section shall be at the rate of three
percent of the charges made for such services and shall be
paid by the person paying for such telephone services.
Said tax shall apply to all such charges billed to a tele-
phone account having a situs in the city, irrespective of
whether a particular telephone service originates or termi-
nates within the city. The situs shall be the service
address, if known, otherwise the situs shall be the billing
address.
(Rancho Palos Verdes
11/93) 48-2
411
3 .30.050
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 guaran-
teed 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 which is due.
C. Notwithstanding the provisions of subsection (A)
of this section, the tax imposed under this section shall
not be imposed upon any person for using intrastate, inter-
state, or international telephone communications services
to the extent that the amounts paid for such services are
exempt from or are not subject to the tax imposed under
Section 4251 of Title 26 of the United States Code. (Ord.
292 §1 (part) , 1993) .
3 .30.050 Electricity user tax. A. There is imposed
a tax upon every person using electrical energy in the
city. The tax imposed by this section shall be at the rate
of three percent of the charges made for such energy and
shall be paid by the person paying for such energy. The
tax applicable to electrical energy provided by a
nonutility supplier shall be determined by applying the tax
rate to the equivalent charges the service user would have
incurred if the energy used had been provided by an elec-
trical corporation franchised by the city. Nonutility
suppliers shall install and maintain an appropriate utili-
ty-type metering system which will enable compliance with
this section.
B. "Charges, " as used in this section, shall include
charges made for (1) metered energy; and (2) minimum charg-
es for service, including customer charges, service charg-
es, standby charges, charges for temporary services, demand
charges and annual and monthly charges and any other charg-
es or cost adjustments authorized by the California Public
Utilities Commission or the Federal Energy Regulatory Com-
mission.
C. As used in this section, the term "using electri-
cal energy" is not intended to, and does not, mean: (1)
the storage of such energy by a person in a battery owned
or possessed by him for use in an automobile or other ma-
chinery 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; (2) the mere receiv-
ing of such energy by an electrical public utility or gov-
ernmental agency at a point within the city for resale; or
(3) the use of such energy in the production or distribu-
tion of water by a public utility or a governmental agency.
(Ord. 292 §1 (part) , 1993) .
(Rancho Palos Verdes
48-3 11/93)
3 .30.060--3 .30.
3 .30.060 Co9enerated electricity user tax. A. There
is imposed a tax upon every person using cogenerated elec-
trical energy in the city at the rate specified in Section
3 .30.050. The tax applicable to cogenerated electrical
energy used on site shall be determined by applying the tax
11/
rate to the equivalent charges the cogenerator would have
incurred if the energy used had been provided to the ser-
vice user by an electrical corporation franchised by the
city.
B. The cogenerator shall install and maintain an
appropriate metering system which will enable compliance
with this section.
C. If the cogenerator sells the energy for consump-
tion in the city, the tax will be imposed by applying the
tax rate to the equivalent charges for such service the
service user would have incurred if the energy used had
been provided by the electrical corporation franchised by
the city and shall be collected from the service user by
the service supplier. (Ord. 292 §1 (part) , 1993) .
3 .30.070 Gas user tax. A. There is imposed a tax
upon every person using gas energy in the city, which is
delivered through mains or pipes or by mobile transport.
The tax imposed by this section shall be at the rate of
three percent of the charges made for such gas and shall be
paid by the person paying for such gas.
B. "Charges, " as used in this section, shall include:
(1) charges made for metered gas or mobile transport; (2)
gas transportation charges; and (3) charges for service,
including customer charges, service charges, minimum charg-
es, demand charges, and annual and monthly charges and any
other charge authorized by the California Public Utilities
Commission or the Federal Energy Regulatory Commission.
C. As used in this section, the term "using gas ener-
gy" is not intended to, and does not, mean: (1) charges
made for gas which is to be resold and which is delivered
through a gas pipeline distribution system or mobile trans-
port; (2) charges made for gas used by a cogenerator or as
the primary fuel in a fuel cell to generate electricity; or
(3) the use of gas energy in the production or distribution
of water by a public utility or governmental agency. (Ord.
292 §1 (part) , 1993) .
3 .30.080 Water user tax. A. There is imposed a tax
upon every person using water in the city which is deliv-
ered through mains or pipes. The tax imposed by this sec-
tion shall be at the rate of three 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 (2) minimum charges
(Rancho Palos Verdes 48-4
11/93)
411
4113 .30.090-3 .30.110
for service, including customer charges, ready to serve
charges, standby charges, and annual and monthly charges.
C. There shall be excluded from the bases on which
the tax imposed by this section is computed charges for
water which is to be resold and which is delivered through
mains or pipes. (Ord. 292 §1 (part) , 1993) .
3 .30 .090 Purpose. The taxes imposed by this chapter
are established solely to raise revenue for the general
governmental purposes of the city. The revenues generated
thereby shall be deposited in the general fund of the city
and may be expended for any proper municipal purpose at the
discretion of the city council. (Ord. 292 §1(part) , 1993) .
3 .30 .100 Duty to collect and remit. The duty to
collect and remit the taxes imposed by this chapter shall
be performed as follows:
A. The tax imposed by this chapter shall be collected
from the service user by the service suppliers. The amount
collected in one month shall be remitted to the city and
shall be due on or before the twentieth day of the follow-
ing month. If remitted by mail, such remittance shall be
postmarked on or before the twentieth day of the following
month; provided, however, that if the twentieth day falls
on a weekend or legal holiday, and the remittance is made
by mail, the remittance shall be postmarked as of the first
business day following such weekend or legal holiday.
B. The tax shall be collected at the same time as,
and along with, the charges made in accordance with the
service supplier's regular billing practice. If the amount
paid by a service user is less 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 tax shall be
deemed to have been paid.
C. The- duty to collect the 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 the operative date of this chapter. The operative
date of this chapter shall be December 20, 1993 . Where a
person receives more than one billing, one or more being
for different periods than another, the duty to collect
shall commence separately for each billing. (Ord. 292
§1 (part) , 1993) .
3 .30.110 Interest and penalties. A. Taxes collected
11/ from a service user by the service supplier which are not
remitted to the tax administrator on or before the due
dates provided in this chapter are delinquent and are sub-
ject to penalties and interest.
B. Penalties for delinquency in remittance of any tax
collected or any deficiency determination, shall attach and
(Rancho Palos Verdes
48-5 11/93)
•
111 411
3 .30.120--3 .30.
be paid by the persons required to collect and remit at the
rate of fifteen percent of the total delinquent tax col-
lected or imposed herein. Whenever fraud or gross negli-
gence in reporting and remitting tax collections is dis-
covered, the tax administrator shall have the power to
impose additional penalties of twenty percent of taxes owed
upon persons required to collect and remit taxes under the
provisions of this section.
C. Every penalty imposed under the provisions of this
section shall become a part of the tax owed and required to
be remitted.
D. Any person required to remit to the tax adminis-
trator delinquent taxes as required in this section, shall
pay interest at the rate of one and one-half percent per
month or portion thereof on the amount of tax owed exclu-
sive of penalties from the date on which the tax first
became delinquent until paid.
E. Notwithstanding the provisions of this section, no
penalty or interest shall be applied if delinquencies are
the result of natural disasters or other phenomena beyond
the control of the person charged with collecting and re-
mitting the tax, provided the person required to remit the
tax notifies the tax administrator as soon as normal commu-
nications permit. (Ord. 292 §1 (part) , 1993) .
3 .30.120 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 service supplier. Any per-
son owing money to the city under the provisions of this
chapter shall be liable in an action brought by the city
attorney in the name of the city for the recovery of such
amount. (Ord. 292 §1 (part) , 1993) .
3 .30 .130 Additional powers and duties of tax adminis-
trator. A. The tax administrator shall have the power and
duty, and is directed, to enforce each and all of the pro-
visions of this chapter.
B. The tax administrator shall have the power to
adopt rules and regulations not inconsistent with the pro-
visions of this chapter for the purpose of carrying out and
enforcing the payment, collection, and remittance of the
taxes imposed herein. A copy of such rules and regulations
shall be maintained on file in the office of the tax admin-
istrator.
C. The tax administrator may enter into administra-
tive agreements to vary the strict requirements of this
chapter so that collection of any tax billing imposed here-
by may be made in conformance with the billing procedures
(Rancho Palos Verdes 48-6
11/93)
!II 411
3 .30.130
of a particular service supplier, so long as said agree-
ments result in collection of the taxes imposed herein in
conformance with the general purpose and scope of this
chapter. A copy of each such agreement shall be maintained
on file in the office of the tax administrator.
D. The tax administrator may make a special assess-
ment for taxes not paid or remitted by a person required to
pay or remit. A notice of the assessment shall include the
amount of the taxes owned, penalties imposed and the time
and place when such an assessment shall be heard by the
city council for confirmation or modification. The tax
administrator shall mail a copy of such notice to the ser-
vice supplier and to the service user at least ten days
prior to the date of the hearing and shall post such notice
for at least five days continuously prior to the date of
the hearing at those places in the city normally designated
for the posting of such notices. Any interested party
having any objections may appear and be heard at the hear-
ing, provided the objection is filed in writing with the
tax administrator prior to the time set for the hearing.
At the time fixed for considering said assessment, the city
council shall hear the same together with any objection
timely filed and thereupon may confirm or modify said as-
sessment by resolution.
E. Whenever the tax administrator determines that a
service user has deliberately withheld the amount of the
tax owed by the service user from the amounts remitted to a
person required to collect the tax, or that a service user
has failed to pay the amount of the tax to a service sup-
plier for a period of two or more billing periods, or when-
ever the tax administrator deems it in the best interest of
the city, the tax administrator 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 the tax administrator has assumed respon-
sibility to collect the taxes due for the stated periods
and shall demand payment of such taxes. The notice shall
be served on the service user by handing it to him or her
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 person
required to collect the tax; or, should the service user
have changed his address, to his or her last known address.
If a service user fails to remit the tax to the tax admin-
istrator within fifteen days from the date of the service
of the notice upon him or her, which shall be the date of
mailing if service is not accomplished in person, a penalty
of twenty-five percent of the amount of the tax set forth
in the notice shall be imposed, but not less than five
dollars. The penalty shall become part of the tax owed.
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3 .30.140--3 .30.
F. The tax administrator may waive any of the penal-
ties and interest established by this chapter when the tax
administrator determines that such a waiver is appropriate
and in accordance with the intent of this chapter. (Ord.
292 §1 (part) , 1993) .
3 .30.140 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 years, all records as may be necessary to deter-
mine the amount of such tax as he or she may have been
liable for the collection of and remittance to the tax
administrator, which records the tax administrator or
his/her designee shall have the right to inspect at all
reasonable times. (Ord. 292 §1 (part) , 1993) .
3 .30.150 Refunds. A. Whenever the amount of any tax
has been overpaid, paid more than once, or has been errone-
ously or illegally collected or received by the city under
this chapter, it may be refunded as provided in this sec-
tion.
B. A person required to collect and remit taxes im-
posed under this chapter may claim a refund or take a cred-
it against taxes collected and not yet remitted in 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 ser-
vice 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.
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 compe-
tent jurisdiction, makes any 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 month-
ly returns. In the event this chapter is repealed, the
amount of any refundable taxes will be borne by the city.
(Ord. 292 §1 (part) , 1993) .
3 .30.160 Violations--Misdemeanor. Any person who
violates any of the foregoing provisions of this chapter is
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41/3 .30.170--3 .32.010
•
guilty of a misdemeanor and shall be punished therefor in
conformance with Section 1.08.010 of this Code. (Ord. 292
§1 (part) , 1993) .
3 .30.170 Effective date. This chapter, inasmuch as
it provides for a tax levy for the usual and current ex-
penses of the city, shall take effect immediately upon
passage, except that the tax imposed by this article shall
become operative and be imposed at the beginning of the
first regular billing period on or after the effective
date, as provided in Section 3 .30.100, and shall not apply
prior to said date. (Ord. 292 §1 (part) , 1993) .
3 .30.180 Legislative review. Beginning in January,
1996, and every four years thereafter, the city manager
shall submit for consideration by the city council an anal-
ysis of the revenues derived from thetaxes imposed by this
chapter. Based on the needs of the city, the city council
shall determine if any modifications to the rate is neces-
sary or if the tax imposed by this chapter should be re-
pealed. Said review shall be completed by the city council
prior to the adoption of the budget being prepared for the
next fiscal year. This chapter shall be repealed if the
city council does not conduct the review required by this
this section. (Ord. 292 §1(part) , 1993) .
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