RPVCCA_CC_SR_2014_08_05_03_Nov_4_2014_Special_Municipal_ElectionCrTYOF RANCHO PALOS VERDES
MEMORANDUM
TO:
FROM:
DATE:
HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
CARLA MORREALE, CITY CLERK AND~ )
CAROL LYNCH, CITY ATTORNEY V'
AUGUST 5, 2014
SUBJECT: NOVEMBER 4, 2014 SPECIAL MUNICIPAL ELECTION
REVIEWED: CAROLYNN PETRU, ACTING CITY MANAGE®
RECOMMENDATION
1) Adopt Resolution No. 2014-_, a Resolution of the City Council of the City of
Rancho Palos Verdes, California, Calling a Special Municipal Election to be held on
Tuesday, November 4, 2014, as Required by the Provisions of the Laws of the State
of California Relating to General Law Cities for Submission to the Voters a Question
Relating to a Reduction and Modernization of the City's Existing 3% Utility User Tax
Rate;
2) Adopt Resolution No. 2014-_, a Resolution of the City Council of the City of
Rancho Palos Verdes, California, requesting the Board of Supervisors of the County
of Los Angeles to Consolidate a Special Municipal Election to be held on November
4, 2014 with the General Election to be held on that Date Pursuant to Section 10403
of the Elections Code;
3) Adopt Resolution No. 2014-_, a Resolution of the City Council of the City of
Rancho Palos Verdes, California, Setting Priorities for Filing a Written Argument
Regarding a City Measure and Directing the City Attorney to Prepare an Impartial
Analysis;
4) Adopt Resolution No. 2014-_, A Resolution of the City Council of the City of
Rancho Palos Verdes, California, Providing for the Filing of Rebuttal Arguments for a
City Measure Submitted at the November 4, 2014 Special Municipal Election;
5) Adopt Resolution No. 2014-_, A Resolution of the City Council of the City of Rancho
Palos Verdes, Amending Resolution No. 2014-41, the Budget Appropriation for Fiscal
Year 2014-2015, for a Budget Adjustment to the City's General Fund to Pay for the
Cost of the November 4, 2014 Special Municipal Election; and,
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November 4, 2014 Special Municipal Election
August 5, 2014
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6) Determine if the City should request a specific letter designation for the City ballot
measure; and if so, select a first choice, as well as two alternate choices in order of
preference; and select the letter(s) designations that the jurisdiction does not want
selected for its measure, in the event the 1st, 2nd or 3rd choice is not available.
DISCUSSION
Resolutions
The California Elections Code requires that certain resolutions be adopted preparatory
to holding the November 4, 2014 Special Municipal Election. If the City Council
approves the proposed ordinance relating to a reduction and modernization of the City's
existing 3% Utility User Tax (UUT) along with the corresponding resolution that allows
the ordinance to be placed on the November 4, 2014 election, which are on the agenda
earlier this evening, the draft resolutions that are attached to this report call the election,
request consolidation with the election that is being conducted by the County, and
establish the process for submitting arguments and rebuttal arguments regarding the
measure. It should be noted that the City Attorney modified the Ballot Measure Text
from the initial text presented to the Council on July 15, 2014, to add clarity.
The draft Resolutions presented for Council's consideration this evening set the date
and time of the November 4, 2014 Election to place the measure relating to a reduction
and modernization of the City's existing 3% Utility User Tax (UUT); request
consolidation of the City's Special Municipal Election with the General Election and for
the County of Los Angeles to provide election services to the City; establish priorities for
filing a written argument regarding the City measure to reduce and modernize the UUT
rate and direct the City Attorney to Prepare an Impartial Analysis; provide for the filing
of rebuttal arguments for a City measure submitted at the November 4, 2014 Special
Municipal Election; and, approve a budget adjustment to the City's General Fund to pay
for the cost of the election.
Letter Designation for the Ballot Measure
If the Council desires to do so, the City is permitted to request a specific letter
designation for the ballot measure to be placed before the voters. In order to request a
specific letter designation, the City must submit a request to LA County no later than
August 13, 2014; however, the requests are accepted on a first-come, first-serve basis,
so the earlier the request is received by the County, the more likely the request would
be available. The Council can select either a single or double letter designation and
should select a first choice, as well as two alternate choices in order of preference.
Additionally, the Council should select the letter(s) designations that the jurisdiction
does not want selected for its measure, in the event the 1st, 2nd or 3rd choice is not
available.
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November 4, 2014 Special Municipal Election
August 5, 2014
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Alternatively, the City has the option to make no request for a letter designation. In this
scenario, the County would determine the letter designation in alphabetical order for
those cities not making a specific request. The County will notify the City Clerk of the
letter assigned to the City's ballot measure on Friday, August 15, 2014.
FISCAL IMPACT
The cost estimate for the City to consolidate its election with the County of Los Angeles
on November 4, 2014 is $53,000. The City Clerk's Office is requesting a budget
adjustment to the City's General Fund in the amount of $60,000 in the FY 2014-2015
budget to conduct this election. This "one-time" expenditure is available from the
Excess General Fund Reserve, which was estimated as $217,671 as of June 30, 2015
(as reported in the FY14-15 Budget report adopted by City Council on June 17, 2014).
Attachments:
Resolution No. 2014-_, Calling a Special Municipal Election to be held on November
4,2014
Resolution No. 2014-_, Requesting the Board of Supervisors of the County of Los
Angeles to Consolidate a Special Municipal Election of the City with the General
Election
Resolution No. 2014-_, Setting Priorities for Filing a Written Argument Regarding a
City Measure and Directing the City Attorney to Prepare an Impartial Analysis
Resolution No. 2014-_, Providing for the Filing of Rebuttal Arguments for a City
Measure Submitted at the November 4, 2014 Special Municipal Election
Resolution No. 2014-_, for a Budget Adjustment to the City's General Fund to Pay
for the Cost of the November 4, 2014 Special Municipal Election
W:\City Council Elections\2014 General Municipal Election -UUT Measure -November 4, 2014120140715 SR Nov 4, 2014 Special Municipal Election.doc
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RESOLUTION NO. 2014-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES, CALIFORNIA, CALLING A SPECIAL MUNICIPAL ELECTION TO BE HELD
ON TUESDAY, NOVEMBER 4, 2014, AS REQUIRED BY THE PROVISIONS OF THE
LAWS OF THE STATE OF CALIFORNIA RELATING TO GENERAL LAW CITIES FOR
THE SUBMISSION TO THE VOTERS A QUESTION RELATING TO A REDUCTION
AND MODERNIZATION OF THE CITY'S EXISTING 3% UTILITY USER TAX RATE.
WHEREAS, under the provisions of the laws relating to General Law Cities in the
State of California, a Special Municipal Election shall be held on November 4, 2014, to
submit to the voters at the election a question relating to a reduction and modernization
of the City's existing 3% Utility User Tax rate;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:
Section 1. That pursuant to the requirements of the laws of the State of
California relating to General Law Cities, there is called and ordered to be held in the
City of Rancho Palos Verdes, California, on Tuesday, November 4, 2014, a Special
Municipal Election.
Section 2. That the City Council, pursuant to its right and authority, does order
submitted to the voters at the Special Municipal Election the following question:
Shall an ordinance be adopted that: (1) reduces the
existing Rancho Palos Verdes Utility User Tax on YES
electricity, gas, water and telephone services from 3% to
2. 75%; (2) updates the Utility User Tax to be consistent
with State and Federal law, and (3) requires voter approval
before the Utility User Tax can be increased or imposed on NO
any other utilities or services?
Section 3. That the text of the proposed ordinance to be submitted to the
voters is attached hereto as Exhibit "A" and incorporated herein by reference.
Section 4. That the measure must be approved by a majority of the votes cast,
in order for the ordinance to become law.
Section 5. That the ballots to be used at the election shall be in form and
content as required by law.
Section 6. That the City Clerk is authorized, instructed and directed to
coordinate with the County of Los Angeles Registrar-Recorder/County Clerk to procure
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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 7. That the polls for the election shall be open at seven o'clock a.m. of
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, pursuant to Elections Code
Section 10242, except as provided in Section 14401 of the Elections Code of the State
of California.
Section 8. That in all particulars not recited in this resolution, the election shall
be held and conducted as provided by law for holding municipal elections.
Section 9. That notice of the time and place of holding the election is 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 10. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
Section 11. The City Council agrees that the City shall pay all reasonable and
actual election expenses upon presentation of an invoice from the County of Los
Angeles.
PASSED, APPROVED AND ADOPTED ON August 5, 2014.
Mayor
Attest:
City Clerk
State of California )
County of Los Angeles ) ss
City of Rancho Palos Verdes )
I, Carla Morreale, City Clerk of the City of Rancho Palos Verdes, hereby certify that the
above Resolution No. 2014-_ was duly and regularly passed and adopted by the said
City Council at a regular meeting thereof held on August 5, 2014.
City Clerk
Resolution No. 2014-_
Page 2 of 2
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EXHIBIT "A"
ORDINANCE NO.
AN ORDINANCE OF THE PEOPLE OF THE CITY OF RANCHO PALOS VERDES
REDUCING THE RATE OF THE CITY'S UTILITY USER TAX FROM 3% TO 2. 75%
AND MODERNIZING THE CITY'S UTILITY USER TAX
WHEREAS, the Rancho Palos Verdes City Council unanimously declared on
August 5, 2014, that an emergency exists in the City; and
WHEREAS, the Rancho Palos Verdes City Council introduced this Ordinance on
August 5, 2014, by the following vote: ; and
WHEREAS, the City Council submitted this ordinance to the voters at the
November 4, 2014, election;
NOW, THEREFORE, THE PEOPLE OF THE CITY OF RANCHO PALOS
VERDES DO ORDAIN AS FOLLOWS:
Section 1. Chapter 3.30 of the Rancho Palos Verdes Municipal Code ("Code")
entitled "Utility User Tax," which applies a tax on all telephone, electric, co-generated
electric, water and gas charges in the City of Rancho Palos Verdes, is hereby amended
to reduce the rate of the tax from 3% to 2.75% and to include the other amendments
that are set forth in Exhibit "A," which is attached hereto and incorporated herein by this
reference.
Section 2. In no event may the City Council alter the provisions of sections
3.30.050, 3.30.060, 3.30.070, 3.30.080 and 3.30.100 to increase the two and three
quarter percent (2.75%) tax rate on telecommunication, electric, co-generated electric,
water and gas charges, or alter any other provisions of Chapter 3.30 to impose the Utility
User Tax upon additional utilities and services without the approval of a majority of voters
of the City.
Section 3. If any section, subsection, subdivision, paragraph, sentence, clause
or phrase of this Chapter 3.30 or of this ordinance or any part thereof is for any reason
held to be invalid, unlawful or unconstitutional, such decision, and the decision not to
enforce such, shall not affect the validity of the remaining portion of Chapter 3.30 or this
ordinance or any part thereof. The City Council and the voters hereby declare that they
would have passed each section, subsection, subdivision, paragraph, sentence, clause
or phrase thereof, irrespective of the fact that any one or more sections, subsections,
subdivisions, paragraphs, sentences, clauses or phrases be declared invalid, unlawful
or unconstitutional.
Section 4. Effective Date. This Ordinance shall be effective only if approved
by a majority of voters voting thereon and shall go into effect ten (10) days after the vote
is declared by the City Council.
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Section 5. Ratification of Prior Tax. The voters of the City of Rancho Palos
Verdes hereby ratify and approve the past collection of the Utility Users Tax as imposed
by Chapter 3.30 of the Rancho Palos Verdes Municipal Code as it existed prior to the
effective date of this Ordinance.
ADOPTED AT A SPECIAL ELECTION OF THE CITY OF RANCHO PALOS
VERDES held on the 4th day of November, 2014.
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EXHIBIT "A"
"Chapter 3.30 -UTILITY USER TAX
Sections:
3.30.010 -Short title.
3.30.020 -Purpose.
3.30.030 -Definitions.
3.30.040 -Constitutional, statutory and other exemptions.
3.30.050 -Telecommunications user tax.
3.30.060 -Electricity user tax.
3.30.070 -Cogenerated electricity user tax.
3.30.080 -Gas user tax.
3.30.090 -Collection of tax from service users receiving direct purchase of gas or
electricity.
3.30.100 -Water user tax.
3.30.110 -Bundling taxable items with nontaxable items.
3.30.120 -Substantial nexus-Minimum contacts.
3.30.130 -Duty to collect-Procedures.
3.30.140 -Collection penalties-Service suppliers.
3.30.150 -Actions to collect.
3.30.160 -Deficiency determination and assessment-Tax application errors.
3.30.170 -Administrative remedy-Non-paying service users.
3.30.180 -Additional powers and duties of the tax administrator.
3.30.190 -Records.
3.30.200 -Refunds.
3.30.210 -Appeals.
3.30.220 -No injunction-Writ of mandate.
3.30.230 -Notice of changes to chapter.
3.30.240 -Effect of state and federal reference/authorization.
3.30.250 -No increase in tax percentage or change in methodology without voter
approval-Amendment or repeal.
3.30.260 -Independent audit of tax collection, exemption, remittance and
expenditure.
3.30.270 -Remedies cumulative.
3.30.280 -Validity of prior ordinance.
3.30.290 -Legislative review.
3.30.300-Violations--Misdemeanor
3.30.010 -Short title.
The ordinance codified in this chapter shall be known as the "Utility User Tax Ordinance
of the City of Rancho Palos Verdes."
3.30.020 -Purpose.
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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.
3.30.020 -Definitions.
The following words and phrases, whenever used in this chapter, shall be construed as
defined in this section, except where the context clearly requires otherwise:
A. "Ancillary telecommunication services" means services that are associated with or
incidental to the provision, use or enjoyment of telecommunications services including,
but not limited to, the following services:
1. "Conference bridging service" means an ancillary service that links two (2) or more
participants of an audio or video conference call and may include the provision of
a telephone number. Conference bridging service does not include the
telecommunications services used to reach the conference bridge.
2. "Detailed telecommunications billing service" means an ancillary service of
separately stating information pertaining to individual calls on a customer's billing
statement.
3. "Directory assistance" means an ancillary service of providing telephone number
information, and/or address information.
4. "Vertical service" means an ancillary service that is offered in connection with one
or more telecommunications services, which offers advanced calling features that
allow customers to identify callers and to manage multiple calls and call
connections, including conference bridging services.
5. "Voice mail service" means an ancillary service that enables the customer to store,
send or receive recorded messages. Voice mail service does not include any
vertical services that the customer may be required to have in order to utilize the
voice mail service
B. "Billing address" means the mailing address of the service user where the service
supplier submits invoices or bills for payment by the customer.
C. "City" means the City of Rancho Palos Verdes.
D. "Cogeneration electrical energy" means the use for the generation of electricity of
exhaust steam, waste steam, heat, or resultant energy from an industrial, commercial
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.
E. "Gas" means natural or manufactured gas or any alternative hydrocarbon fuel which
may be substituted therefor.
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F. "Mobile telecommunications service" means commercial mobile radio service, as
defined in Section 20.3 of Title 47 of the Code of Federal Regulations and as set forth
in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 124) and the regulations
there under.
G. "Month" means a calendar month.
H. "Non-utility service supplier" means:
1. A service supplier, other than a supplier of electric distribution services to all or a
significant portion of the city, which generates electricity for sale to others, and
shall include but is not limited to any publicly-owned electric utility, investor-owned
utility, cogenerator, distributed generation provider, exempt wholesale generator,
municipal utility district, federal power marketing agency, electric rural cooperative,
or other supplier or seller of electricity;
2. An electric service provider (ESP), electricity broker, marketer, aggregator
(including a community choice aggregator), pool operator, or other electricity
supplier other than a supplier of electric distribution services to all or a significant
portion of the city, which sells or supplies electricity or supplemental services to
electricity users within the city; or
3. A gas service supplier, aggregator, marketer or broker, other than a supplier of gas
distribution services to all or a significant portion of the city, which sells or supplies
gas or supplemental services to gas users within the city.
I. "Paging service" means a telecommunications service that provides transmission of
coded radio signals for the purpose of activating specific pagers; such transmissions
may include messages and/or sounds.
J. "Person" means, without limitation, any natural individual, firm, trust, common law
trust, estate, partnership of any kind, association, syndicate, club, joint stock company,
joint venture, limited liability company, corporation (including foreign, domestic, and
non-profit), municipal district or municipal corporation (other than the city) cooperative,
receiver, trustee, guardian, or other representative appointed by order of any court.
K. "Place of primary use" means the street address representative of where the
customer's use of the telecommunications service primarily occurs, which must be the
residential street address or the primary business street address of the customer.
L. "Post-paid telecommunication service" means the telecommunications service
obtained by making a payment on a communication-by-communication basis either
through the use of a credit card or payment mechanism such as a bank card, travel
card, credit card, or debit card, or by charge made to a service number which is not
associated with the origination or termination of the telecommunications service.
M. "Prepaid telecommunication service" (including, but not limited to, prepaid mobile
telecommunication service) means the right to access telecommunications services,
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which must be paid for in advance and which enables the origination of
communications using an access number or authorization code, whether manually or
electronically dialed.
N. "Private telecommunication service" means a telecommunications service that entitles
the customer to exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the manner in which
such channel or channels are connected, and includes switching capacity, extension
lines, stations, and any other associated services that are provided in connection with
the use of such channel or channels. A communications channel is a physical or virtual
path of communications over which signals are transmitted between or among
customer channel termination points (i. e., the location where the customer either
inputs or receives the communications).
0. "Service address" means the residential street address or the business street address
of the service user. For a telecommunications service user, "service address" means
either:
1. The location of the service user's telecommunications equipment from which the
telecommunication originates or terminates, regardless of where the
telecommunications is billed or paid; or,
2. If the location in subsection (0)(1) of this section is unknown (e.g., mobile
telecommunications service or VoIP service), the service address means the
location of the service user's place of primary use.
3. For prepaid telecommunication service, "service address" means the point of sale
of the services where the point of sale is within the city, or if unknown, the known
address of the service user (e.g., billing address or location associated with the
service number), which locations shall be presumed to be the place of primary use.
P. "Service supplier" means any entity or person, including the city, which provides or
sells utility service to a user of such service within the city. The term shall include any
person required to collect, or self-collect under Section 3.30.090 hereof, and remit a
tax as imposed by this chapter, including its billing agent in the case of electric or gas
suppliers.
Q. "Service user" means a person required to pay a tax imposed under the provisions of
this chapter.
R. "State" means the State of California.
S. "Tax administrator" means the director of finance of the city or other person designated
by the city manager to administer the provisions of this chapter.
T. "Telecommunications service" means the transmission, conveyance, or routing of
voice, data, audio, video, or any other information or signals to a point, or between or
among points, whatever the technology used, and includes broadband service (e.g.,
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digital subscriber line (DSL), fiber optic, coaxial cable, and wireless broadband,
including Wi-Fi, WiMAX, and Wireless MESH) to the extent Federal and/or State law
permits taxation of such broadband services, now or in the future. The term
"telecommunications services" includes such transmission, conveyance, or routing in
which computer processing applications are used to act on the form, code or protocol
of the content for purposes of transmission, conveyance or routing without regard to
whether such services are referred to as voice over internet protocol (VoIP) services
or are classified by the Federal Communications Commission as enhanced or value
added, and includes video and/or data services that are functionally integrated with
telecommunications services. "Telecommunications services" include, but are not
limited to, the following services, regardless of the manner or basis on which such
services are calculated or billed: ancillary telecommunication services; intrastate,
interstate, and international telecommunication services; mobile telecommunications
service; prepaid telecommunication service; post-paid telecommunication service;
private telecommunication service; paging service; 800 service (or any other toll-free
numbers designated by the Federal Communications Commission); 900 service (or
any other similar numbers designated by the Federal Communications Commission
for services whereby subscribers who call in to pre-recorded or live service).
U. "VoIP (Voice Over Internet Protocol)" means the digital process of making and
receiving real-time voice transmissions over any Internet Protocol network.
V. "800 service" means a telecommunications service that allows a caller to dial a toll-
free number without incurring a charge for the call. The service is typically marketed
under the name "800," "855," "866," "877," and "888" toll-free calling, and any
subsequent numbers designated by the Federal Communications Commission.
W. "900 service" means an inbound toll telecommunications service purchased by a
subscriber that allows the subscriber's customers to call in to the subscriber's
prerecorded announcement or live service. "900 service" does not include the charge
for: collection services provided by the seller of the telecommunications services to
the subscriber, or service or product sold by the subscriber to the subscriber's
customer. The service is typically marketed under the name "900" service, and any
subsequent numbers designated by the Federal Communications Commission.
3.30.040 -Constitutional, statutory and other 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 utility 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.
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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 service 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 exemption 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 supplied by the tax administrator and shall recite facts under
penalty of perjury which qualify the applicant for an exemption. The tax administrator
shall review all such applications 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 service
supplier shall not be required to continue to bill any further tax imposed by this chapter
from such exempt service user until further notice is given by the tax administrator.
The service supplier shall eliminate such exempt service user from its tax billing
procedure not later than sixty (60) calendar days after receipt of such notice from the
tax administrator.
F. All exemptions certified by the tax administrator shall be effective for a period of two
(2) years and may thereafter be renewed by the tax administrator upon application to
the tax administrator showing that the prerequisite facts supporting the initial
qualification for exemption 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
individual 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 (10)
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 benefits 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 section.
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H. Notwithstanding any of the prov1s1ons 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 exemption issued to a previous
user or exempt user of the same meter or connection shall immediately notify the tax
administrator of such fact and the tax administrator shall conduct an investigation to
ascertain whether or not the provisions of this section have been complied with and,
where appropriate, order the service supplier to commence collecting the tax from the
nonexempt service user.
I. "Telephone corporations," "electrical corporations," "gas corporations" and "water
corporations," as defined in Sections 234, 218, 222 and 241, respectively, of the
California Public Utilities Code, or any successor statute, shall be exempt from this
tax.
3.30.050 -Telecommunications user tax.
A. There is hereby imposed a tax upon every person in the city using telecommunications
services. The tax imposed by this section shall be at the rate of two and three quarter
percent (2.75%) of the charges made for such services and shall be collected from
the service user by the telecommunications services supplier or its billing agent, or as
otherwise provided by law. There is a rebuttable presumption that telecommunications
services, which are billed to a billing or service address in the city, are used, in whole
or in part, within the city's boundaries, and such services are subject to taxation under
this section. There is also a rebuttable presumption that prepaid telecommunications
services sold within the city are used, in whole or in part, within the city and are
therefore subject to taxation under this section. If the billing address of the service
user is different from the service address, the service address of the service user shall
be used for purposes of imposing the tax. As used in this section, the term "charges"
shall include the value of any other services, credits, property of every kind or nature,
or other consideration provided by the service user in exchange for the
telecommunications services.
B. Mobile telecommunications service shall be sourced in accordance with the sourcing
rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. § 116 et seq.).
The tax administrator may issue and disseminate to telecommunications service
suppliers, which are subject to the tax collection requirements of this chapter, sourcing
rules for the taxation of other telecommunications services, including but not limited
to post-paid telecommunications services, prepaid telecommunications services,
VoIP, and private communication services, provided that such rules are based upon
custom and common practice that further administrative efficiency and minimize multi-
jurisdictional taxation .
C. The tax administrator may issue and disseminate to telecommunications service
suppliers, which are subject to the tax collection requirements of this chapter, an
administrative ruling identifying those telecommunications services, or charges
therefor, that are subject to the tax of paragraph A above. This administrative ruling
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shall not impose a new tax, revise an existing tax methodology as stated in this
Section, or increase an existing tax.
D. As used in this section, the term "telecommunications services" shall include, but is
not limited to, charges for: connection, reconnection, termination, movement, or
change of telecommunications services; late payment fees; detailed billing; central
office and custom calling features (including but not limited to call waiting, call
forwarding, caller identification and three-way calling); voice mail and other messaging
services; directory assistance; access and line charges; universal service charges;
regulatory or administrative fees, charges or surcharges, including charges or
surcharges for programs imposed by state or federal law (whether such charges or
surcharges are imposed on the service supplier or the customer); local number
portability charges; and text and instant messaging. "Telecommunications services"
shall not include digital downloads that are not ancillary telecommunication services,
such as music, ringtones, games, and similar digital products.
E. To prevent actual multi jurisdictional taxation of telecommunications services subject
to tax under this section, any service user, upon proof to the tax administrator that the
service user has previously paid the same tax in another state or city on such
telecommunications services, shall be allowed a credit against the tax imposed to the
extent of the amount of such tax legally imposed in such other state or city; provided,
however, the amount of credit shall not exceed the tax owed to the city under this
section.
F. The tax on telecommunications services imposed by this section shall be collected
from the service user by the service supplier. The amount of tax collected in one month
shall be remitted to the tax administrator, and must be received by the tax
administrator on or before the twentieth (20th) day of the following month.
3.30.060 -Electricity user tax.
A. There is hereby imposed a tax upon every person using electricity in the city. The tax
imposed by this section shall be at the rate of two and three quarter percent (2.75%)
of the charges made for such electricity, and for any supplemental services or other
associated activities directly related to and/or necessary for the provision of electricity
to the service user, which are provided by a service supplier or non-utility service
supplier to a service user. The tax shall be collected from the service user by the
service supplier or non-utility service supplier, or its billing agent.
B. As used in this section, the term "charges" shall apply to all services, components and
items that are: i) necessary for or common to the receipt, use or enjoyment of electric
service; or, ii) currently are or historically have been included in a single or bundled
rate for electric service by a local distribution company to a class of retail customers.
The term "charges" shall include, but is not limited to, the following charges:
1. Energy charges;
2. Distribution or transmission charges;
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3. Metering charges;
4. Standby, reserves, firming, ramping, voltage support, regulation, emergency, or
other similar charges for supplemental services to self-generation service users;
5. Customer charges, late charges, service establishment or reestablishment
charges, demand charges, fuel or other cost adjustments, power exchange
charges, independent system operator (ISO) charges, stranded investment or
competitive transition charges (CTC), public purpose program charges, nuclear
decommissioning charges, trust transfer amounts (bond financing charges),
franchise fees, franchise surcharges, annual and monthly charges, and other
charges, fees or surcharges which are necessary for or common to the receipt,
use or enjoyment of electric service; and
6. Charges, fees, or surcharges for electricity services or programs which are
mandated by the California Public Utilities Commission or the Federal Energy
Regulatory Commission, or by any state or federal law, whether or not such
charges, fees, or surcharges appear on a bundled or line item basis on the
customer billing, or whether they are imposed on the service provider or the
customer.
C. As used in this section, the term "charges" shall include the value of any other
services, credits, property of every kind or nature, or other consideration provided by
the service user in exchange for the electricity or services related to the provision of
such electricity.
D. The tax administrator, from time to time, may survey the electric service suppliers to
identify the various unbundled billing components of electric retail service that they
commonly provide to residential and commercial/industrial 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 electric service. The tax
administrator, thereafter, may issue and disseminate to such electric service suppliers
an administrative ruling identifying those components and items which are: i)
necessary for or common to the receipt, use or enjoyment of electric service; or, ii)
currently are or historically have been included in a single or bundled rate for electric
service by a local distribution company to a class of retail customers. Charges for
such components and items shall be subject to the tax of subsection (A) of this section.
E. As used in this section, the term "using electricity" shall not include the mere receiving
of such electricity by an electrical corporation or governmental agency at a point within
the city for resale.
F. The tax on electricity provided by self-production or by a non-utility service supplier
not under the jurisdiction of this chapter shall be collected and remitted in the manner
set forth in Section 3.30.090 of this chapter. All other taxes on charges for electricity
imposed by this section shall be collected from the service user by the electric service
supplier or its billing agent. The amount of tax collected in one (1) month shall be
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remitted to the tax administrator, and must be received by the tax administrator on or
before the twentieth (20th) day of the following month; or, at the option of the person
required to collect and/or remit the tax, such person shall remit an estimated amount
of tax measured by the tax billed in the previous month or upon the payment pattern
of the service user, which must be received by the tax administrator on or before the
twentieth (20th) day of the following month, provided that such person shall submit an
adjusted payment or request for credit, as appropriate, within sixty (60) calendar days
following each calendar quarter. The credit, if approved by the tax administrator, may
be applied against any subsequent remittance that becomes due.
3.30.070 -Cogenerated electricity user tax.
A. There is imposed a tax upon every person using cogenerated electrical energy in the
city at the rate specified in Section 3.30.060. The tax applicable to cogenerated
electrical energy used on site shall be determined by applying the tax rate to the
equivalent charges the cogenerator would have incurred if the energy used had been
provided to the service user by an electrical corporation franchised by the city.
B. The cogenerator shall install and maintain an appropriate metering system that will
enable compliance with this section.
C. If the cogenerator sells the energy for consumption 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 ifthe 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.
3.30.080 -Gas user tax.
A. There is hereby imposed a tax upon every person using gas in the city, which is
transported and delivered through a pipeline or by mobile transport. The tax imposed
by this section shall be at the rate of two and three quarter percent (2.75%) of the
charges made for such gas, including all services related to the storage, transportation
and delivery of such gas. The tax shall be collected from the service user by the
service supplier or non-utility service supplier, or its billing agent, and shall apply to all
uses of gas, including but not limited to, heating, electricity generation by a non-public
utility, and the use of gas as a component of a manufactured product.
B. As used in this section, the term "charges" shall apply to all services, components and
items for gas service that are: i) necessary for or common to the receipt, use or
enjoyment of gas service; or, ii) currently are or historically have been included in a
single or bundled rate for gas service by a local distribution company to a class of
retail customers. The term "charges" shall include, but is not limited to, the following
charges:
1. The commodity charges for purchased gas, or the cost of gas owned by the service
user (including the actual costs attributed to drilling, production, lifting, storage,
gathering, trunkline, pipeline, and other operating costs associated with the
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production and delivery of such gas), which is delivered through a gas pipeline
distribution system;
2. Gas transportation charges (including interstate charges to the extent not included
in commodity charges);
3. Storage charges; provided, however, that the service supplier shall not be required
to apply the tax to any charges for gas storage services when the service supplier
cannot, as a practical matter, determine the jurisdiction where such stored gas is
ultimately used; but it shall be the obligation of the service user to self-collect the
amount of tax not applied to any charge for gas storage by the service supplier
and to remit the tax to the appropriate jurisdiction;
4. Capacity or demand charges, late charges, service establishment or
reestablishment charges, transition charges, customer charges, minimum
charges, annual and monthly charges, and any other charges which are necessary
for or common to the receipt, use or enjoyment of gas service; and,
5. Charges, fees, or surcharges for gas services or programs which are 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, or whether they are imposed on
the service provider or the customer.
C. As used in this section, the term "charges" shall include the value of any other
services, credits, property of every kind or nature, or other consideration provided by
the service user in exchange for the gas or services related to the delivery of such
gas.
D. The tax administrator, from time to time, may survey the gas service suppliers to
identify the various unbundled billing components of gas retail service that they
commonly provide to residential and commercial/industrial 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 gas service. The tax
administrator, thereafter, may issue and disseminate to such gas service suppliers an
administrative ruling identifying those components and items which are: i) necessary
for or common to the receipt, use or enjoyment of gas service; or, ii) currently are or
historically have been included in a single or bundled rate for gas service by a local
distribution company to a class of retail customers. Charges for such components
and items shall be subject to the tax of subsection (A) of this section.
E. There shall be excluded from the calculation of the tax imposed in this section, charges
made for gas that is to be resold and delivered through a pipeline distribution system.
F. The tax on gas provided by self-production or by a non-utility service supplier not
under the jurisdiction of this chapter shall be collected and remitted in the manner set
forth in Section 3.30.090. All other taxes on charges for gas imposed by this section
shall be collected from the service user by the gas service supplier or its billing agent.
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The amount of tax collected in one (1) month shall be remitted to the tax administrator,
and must be received by the tax administrator, on or before the twentieth (20th) day of
the following month; or, at the option of the person required to collect and/or remit the
tax, such person shall remit an estimated amount of tax measured by the tax billed in
the previous month or upon the payment pattern of the service user, which must be
received by the tax administrator on or before the twentieth (20th) day of the following
month, provided that such person shall submit an adjusted payment or request for
credit, as appropriate, within sixty (60) calendar days following each calendar quarter.
The credit, if approved by the tax administrator, may be applied against any
subsequent remittance that becomes due.
3.30.090 -Collection of tax from service users receiving direct purchase of gas or
electricity.
A. Any service user subject to the tax imposed by Section 3.30.060 or by Section
3.30.080 of this chapter, which produces gas or electricity for self-use; 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 gas or electricity in the city,
including any related supplemental services, shall report said fact to the tax
administrator and shall remit the tax due directly to the tax administrator within thirty
(30) calendar days of such use, based on the charges for, or value of, such gas or
electricity, or supplemental services, as provided in subsection (B) of this section. In
lieu of paying said actual tax, the service user may, at its option, remit to the tax
administrator within thirty (30) calendar days of such use an estimated amount of tax
measured by the tax billed in the previous month, or upon the payment pattern of
similar customers of the service supplier using similar amounts of gas or electricity,
provided that the service user shall submit an adjusted payment or request for credit,
as appropriate, within sixty (60) calendar days following each calendar quarter. The
credit, if approved by the tax administrator in writing, may be applied against any
subsequent tax bill that becomes due.
B. The tax administrator may require said service user to identify its non-utility service
supplier, and otherwise provide, subject to audit: invoices; books of account; or other
satisfactory evidence documenting the quantity of gas or electricity used, including
any related supplemental services, and the cost or price thereof. If the service user
is unable to provide such satisfactory evidence, or if the administrative cost of
calculating the tax in the opinion of the tax administrator is excessive, the tax
administrator may determine the tax by applying the tax rate to the equivalent charges
the service user would have incurred if the gas or electricity used, including any related
supplemental services, had been provided by the service supplier that is the primary
supplier of gas or electricity within the city. Rate schedules for this purpose shall be
available from the city.
3.30.100 -Water user tax.
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A. There is imposed a tax upon every person using water in the city which is delivered
through mains or pipes. The tax imposed by this section shall be at the rate of two
and three quarter percent (2.75%) 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 for service, including customer 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.
C. There shall be excluded from the bases on which the tax imposed by this section is
computed charges for water that is to be resold and that is delivered through mains or
pipes.
3.30.110 -Bundling taxable items with nontaxable items.
If any nontaxable charges are combined with and not separately stated from taxable
service charges on the customer bill or invoice of a service supplier, the combined charge
is subject to tax unless the service supplier identifies, by reasonable and verifiable
standards, the portions of the combined charge that are nontaxable and taxable through
the service supplier's books and records kept in the regular course of business, and in
accordance with generally accepted accounting principles, and not created and
maintained for tax purposes. If the service supplier offers a combination of taxable and
non-taxable services, and the charges are separately stated, then for taxation purposes,
the values assigned the taxable and non-taxable services shall be based on its books
and records kept in the regular course of business and in accordance with generally
accepted accounting principles, and not created and maintained for tax purposes. The
service supplier has the burden of proving the proper valuation and apportionment of
taxable and non-taxable charges.
3.30.120 -Substantial nexus-Minimum contacts.
For purposes of imposing a tax or establishing a duty to collect and remit a tax under this
chapter, "substantial nexus," "substantial economic presence" and "minimum contacts"
shall be construed broadly in favor of the imposition, collection and/or remittance of the
utility users' tax to the fullest extent permitted by State and Federal law, and as it may
change from time to time by judicial interpretation or by statutory enactment. Any
telecommunications service (including VoIP) used by a person with a service address in
the city, which service is capable of terminating a call to another person on the general
telephone network, shall be subject to a rebuttable presumption that "substantial
nexus/minimum contacts" exists for purposes of imposing a tax, or establishing a duty to
collect and remit a tax, under this chapter. A service supplier shall be deemed to have
sufficient activity in the city for tax collection and remittance purposes if its activities
include, but are not limited to, any of the following: maintains or has within the city, directly
or through an agent, affiliate or subsidiary, a place of business of any nature; solicits
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business in the city by employees, independent contractors, resellers, agents, affiliates
or other representatives; solicits business in the city on a continuous, regular, seasonal
or systematic basis by means of advertising that is broadcast or relayed from a transmitter
with the city or distributed from a location with the city; or advertises in newspapers or
other periodicals printed and published within the city or through materials distributed in
the city by means other than the United States mail; or if there are activities performed in
the city on behalf of the service supplier that are significantly associated with the service
supplier's ability to establish and maintain a market in the city for the provision of utility
services that are subject to a tax under this chapter (e.g., an affiliated person engaging in
activities in the city that inure to the benefit of the service supplier in its development or
maintenance of a market for its services in the city).
3.30.130 -Duty to collect-Procedures.
A. Collection by Service Suppliers. The duty of service suppliers to collect and remit the
taxes imposed by the provisions of this chapter shall be performed as follows:
1. The tax shall be collected by service suppliers insofar as practicable at the same
time as, and along with, the collection of the charges made in accordance with the
regular billing practice of the service supplier. Where the amount paid by a service
user to a service supplier is less than the full amount of the charge and tax which
was accrued for the billing period, a proportionate share of both the charge and
the tax shall be deemed to have been paid. In those cases where a service user
has notified the service supplier of refusal to pay the tax imposed on said charges,
Section 3.30.170 shall apply.
2. The duty of a service supplier to collect the tax from a service user shall commence
with the beginning of the first regular billing period applicable to the service user
where all charges normally included in such regular billing are subject to the
provisions of this chapter. Where a service user receives more than one billing,
one or more being for different periods than another, the duty to collect shall arise
separately for each billing period.
B. Filing Return and Payment. Each person required by this chapter to remit a tax shall
file a return to the tax administrator, on forms approved by the tax administrator, on or
before the due date. The full amount of the tax collected shall be included with the
return and filed with the tax administrator. The tax administrator is authorized to
require such additional information as he or she deems necessary to determine if the
tax is being levied, collected, and remitted in accordance with this chapter. Returns
are due immediately upon cessation of business for any reason. Pursuant to Revenue
and Taxation Code Section 7284.6, the tax administrator, and its agents, shall
maintain such filing returns as confidential information that is exempt from the
disclosure provisions of the Public Records Act.
3.30.140 -Collection penalties-Service suppliers.
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A. Taxes collected from a service user, or owed by a service user subject to Section
3.30.090 hereof, are delinquent if not received by the tax administrator on or before
the due date. Should the due date occur on a weekend or legal holiday, the return
must be received by the tax administrator on the first regular working day following the
weekend or legal holiday. A direct deposit, including electronic fund transfers and
other similar methods of electronically exchanging monies between financial
accounts, made by a service supplier in satisfaction of its obligations under this
chapter shall be considered timely if the transfer is initiated on or before the due date,
and the transfer settles into the city's account on the following business day.
B. If the person required to collect and/or remit the utility users' tax fails to collect the tax
(by failing to properly assess the tax on one or more services or charges on the
customer's billing) or fails to remit the tax collected on or before the due date, or, in
the case of a service user that fails to properly self-collect and remit the tax under
Section 3.30.090 hereof on or before the due date, the tax administrator shall attach
a penalty for such delinquencies or deficiencies at the rate of fifteen percent (15%) of
the total tax that is delinquent or deficient in the remittance, and shall pay interest at
the rate of one and one-half percent (1.5%) per month, or any fraction thereof, on the
amount of the tax, exclusive of penalties, from the date on which the remittance first
became delinquent, until paid.
C. The tax administrator shall have the power to impose additional penalties upon
persons required to collect and remit taxes pursuant to the provisions of this chapter
for fraud or gross negligence in reporting or remitting at the rate of fifteen percent
(15%) of the amount of the tax collected and/or required to be remitted, or as
recomputed by the tax administrator.
D. For collection purposes only, every penalty imposed and such interest that is accrued
under the provisions of this chapter shall become a part of the tax herein required to
be paid.
E. Notwithstanding the foregoing, the tax administrator may, in his or her discretion,
modify the due dates of this chapter to be consistent with any uniform standards or
procedures that are mutually agreed upon by other public agencies imposing a utility
users' tax, or otherwise legally established, to create a central payment location or
mechanism.
3.30.150 -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 and shall no longer be a debt of the
service user. 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,
including penalties and interest as provided for in this chapter, along with any collection
costs incurred by the city as a result of the person's noncompliance with this chapter,
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including, but not limited to, reasonable attorneys' fees. Any tax required to be collected
by a service supplier or owed by a service user is an unsecured priority excise tax
obligation under 11 U.S.C. § 507(a)(8)(C). Service suppliers who seek to collect charges
for service in bankruptcy proceedings shall also include in any such claim the amount of
taxes due the city for those services, unless the tax administrator determines that such
duty is in conflict with any federal or state law, rule, or regulation or that such action would
be administratively impractical.
3.30.160 -Deficiency determination and assessment-Tax application errors.
A. The tax administrator shall make a deficiency determination if he or she determines
that any person required to pay or collect taxes pursuant to the provisions of this
chapter has failed to pay, collect, and/or remit the proper amount of tax by improperly
or failing to apply the tax to one or more taxable services or charges. Nothing herein
shall require that the tax administrator institute proceedings under this section if, in the
opinion of the tax administrator, the cost of collection or enforcement likely outweighs
the tax benefit.
8. The tax administrator shall mail a notice of such deficiency determination to the person
required to pay or remit the tax, which notice shall refer briefly to the amount of the
taxes owed, plus interest at the rate of one and one-half percent (1.5%) per month, or
any fraction thereof, on the amount of the tax from the date on which the tax should
have been received by the city. Within fourteen (14) calendar days after the date of
service of such notice, the person may request in writing to the tax administrator for a
hearing on the matter.
C. If the person fails to request a hearing within the prescribed time period, the amount
of the deficiency determination shall become a final assessment, and shall
immediately be due and owing to the city. If the person requests a hearing, the tax
administrator shall cause the matter to be set for hearing, which shall be scheduled
within thirty (30) calendar days after receipt of the written request for hearing. Notice
of the time and place of the hearing shall be mailed by the tax administrator to such
person at least ten (10) calendar days prior to the hearing, and, if the tax administrator
desires said person to produce specific records at such hearing, such notice may
designate the records requested to be produced.
D. At the time fixed for the hearing, the tax administrator shall hear all relevant testimony
and evidence, including that of any other interested parties. At the discretion of the tax
administrator, the hearing may be continued from time to time for the purpose of
allowing the presentation of additional evidence. Within a reasonable time following
the conclusion of the hearing, the tax administrator shall issue a final assessment (or
non-assessment), thereafter, by confirming, modifying or rejecting the original
deficiency determination, and shall mail a copy of such final assessment to person
owing the tax. The decision of the tax administrator may be appealed pursuant to
Section 3.30.210 of this chapter. Filing an application with the tax administrator and
appeal to the city council, or the city council's designee, pursuant to Section 3.30.210
of this chapter is a prerequisite to a suit thereon.
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E. Payment of.the final assessment shall become delinquent if not received by the tax
administrator on or before the thirtieth (30th) day following the date of receipt of the
notice of final assessment. The penalty for delinquency shall be fifteen percent (15%)
on the total amount of the assessment, along with interest at the rate of one and one-
half percent (1.5%) per month, or any fraction thereof, on the amount of the tax,
exclusive of penalties, from the date of delinquency, until paid. The applicable statute
of limitations regarding a claim by the city seeking payment of a tax assessed under
this chapter shall commence from the date of delinquency as provided in this
subsection (E).
F. All notices under this chapter may be sent by regular mail, postage prepaid, and shall
be deemed received on the third calendar day following the date of mailing, as
established by a proof of mailing.
3.30.170 -Administrative remedy-Non-paying service users.
A. 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 whenever the tax administrator deems it in the
best interest of the city, he or she may relieve such person of the obligation to collect
the taxes due under this chapter from certain named service users for specific billing
periods. To the extent the service user has failed to pay the amount of tax owed for a
period of two (2) or more billing periods, the service supplier shall be relieved of the
obligation to collect taxes due. The service supplier shall provide the city with the
names and addresses of such service users and the amounts of taxes owed under
the provisions of this chapter. Nothing herein shall require that the tax administrator
institute proceedings under this section if, in the opinion of the tax administrator, the
cost of collection or enforcement likely outweighs the tax benefit.
B. The tax administrator shall notify the non-paying service user that the tax administrator
has assumed the responsibility to collect the taxes due for the stated periods and
demand payment of such taxes, including penalties and interest. The notice shall be
served on the service user by personal delivery or by deposit of the notice in the United
States mail, postage prepaid, 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 a change of address, to his or her last known address.
C. If the service user fails to remit the tax to the tax administrator within fifteen (15)
calendar days from the date of receipt of notice from the tax administrator, the service
user shall pay in addition to the tax owed, a delinquency penalty in the sum of twenty-
five percent (25%) of the total tax that is owed, but not less than five dollars ($5.00).
3.30.180 -Additional powers and duties of the tax administrator.
A. The tax administrator shall have the power and duty, and is hereby directed, to enforce
each and all of the provisions of this chapter.
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B. The tax administrator may adopt administrative rules and regulations consistent with
provisions of this chapter for the purpose of interpreting, clarifying, carrying out and
enforcing the payment, collection and remittance of the taxes herein imposed. The
administrative ruling shall not impose a new tax, revise an existing tax methodology
as stated in this chapter, or increase an existing tax, except as allowed by California
Government Code Section 53750(h)(2). A copy of such administrative rules and
regulations shall be on file in the tax administrator's office. To the extent that the tax
administrator determines that the tax imposed under this chapter shall not be collected
in full for any period of time from any particular service supplier or service user, that
determination shall be considered an exercise of the tax administrator's discretion to
settle disputes and shall not constitute a change in taxing methodology for purposes
of Government Code Section 53750 or otherwise. The tax administrator is not
authorized to amend the city's methodology for purposes of Government Code
Section 53750, and the city does not waive or abrogate its ability to impose the utility
users' tax in full as a result of promulgating administrative rulings or entering into
agreements.
C. Upon a proper showing of good cause, the tax administrator may make administrative
agreements, with appropriate conditions, to vary from the strict requirements of this
chapter and thereby: (1) conform to the billing procedures of a particular service
supplier so long as said agreements result in the collection of the tax in conformance
with the general purpose and scope of this chapter; or, (2) to avoid a hardship where
the administrative costs of collection and remittance greatly outweigh the tax benefit.
A copy of each such agreement shall be on file in the tax administrator's office, and
are voidable by the tax administrator or the city at any time.
D. The tax administrator may conduct an audit, to ensure proper compliance with the
requirements of this chapter, of any person required to collect and/or remit a tax
pursuant to this chapter. The tax administrator shall notify said person of the initiation
of an audit in writing. In the absence of fraud or other intentional misconduct, the audit
period of review shall not exceed a period of three (3) years next preceding the date
of receipt of the written notice by said person from the tax administrator. Upon
completion of the audit, the tax administrator may make a deficiency determination
pursuant to Section 3.30.160 of this chapter for all taxes (and applicable penalties and
interest) owed and not paid, as evidenced by information provided by such person to
the tax administrator. If said person is unable or unwilling to provide sufficient records
to enable the tax administrator to verify compliance with this chapter, the tax
administrator is authorized to make a reasonable estimate of the deficiency. Said
reasonable estimate shall be entitled to a rebuttable presumption of correctness.
E. Upon receipt of a written request of a taxpayer, and for good cause, the tax
administrator may extend the time for filing any statement required pursuant to this
chapter for a period of not to exceed forty-five (45) calendar days, provided that the
time for filing the required statement has not already passed when the request is
received.
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F. The tax administrator shall determine the eligibility of any person who asserts a right
to exemption from, or a refund of, the tax imposed by this chapter.
G. Notwithstanding any provision in this chapter to the contrary, the tax administrator may
waive any penalty or interest imposed upon a person required to collect and/or remit
for failure to collect the tax imposed by this chapter if the non-collection occurred in
good faith. In determining whether the non-collection was in good faith, the tax
administrator shall take into consideration the uniqueness of the product or service,
industry practice or other precedence, or whether the person offers to voluntarily
disclose its tax liability. The tax administrator may also participate with other utility
users' tax public agencies in conducting coordinated compliance reviews with the goal
of achieving administrative efficiency and uniform tax application determinations,
where possible. To encourage voluntary full disclosure and on-going cooperation on
annual compliance reviews, the tax administrator, and its agents, may enter into
agreements with the tax-collecting service providers and grant prospective only effect
on any changes regarding the taxation of services or charges that were previously
deemed by the service provider, in good faith and without gross negligence, to be non-
taxable. In determiningwhether the non-collection was in good faith and without gross
negligence, the tax administrator may take into consideration the uniqueness of the
product or service, industry practice or other precedence, and whether the disclosure
was voluntarily made by the service provider or its agent.
3.30.190 -Records.
A. It shall be the duty of every person required to collect and/or remit to the city any tax
imposed by this chapter to keep and preserve, for a period of at least three (3) years,
all records as may be necessary to determine the amount of such tax as he/she 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 a reasonable time.
B. The city may issue an administrative subpoena to compel a person to deliver, to the
tax administrator, copies of all records deemed necessary by the tax administrator to
establish compliance with this chapter, including the delivery of records in a common
electronic format on readily available media if such records are kept electronically by
the person in the usual and ordinary course of business. As an alternative to delivering
the subpoenaed records to the tax administrator on or before the due date provided
in the administrative subpoena, such person may provide access to such records
outside the city on or before the due date, provided that such person shall reimburse
the city for all reasonable travel expenses incurred by the city to inspect those records,
including travel, lodging, meals, and other similar expenses, but excluding the normal
salary or hourly wages of those persons designated by the city to conduct the
inspection.
C. The tax administrator is authorized to execute a non-disclosure agreement approved
by the city attorney to protect the confidentiality of customer information pursuant to
California Revenue and Tax Code Sections 7284.6 and 7284.7. The tax administrator
may request from a person providing transportation or distribution services of gas or
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electricity to service users within the city, a list of the names, billing and service
addresses, quantities of gas or electricity delivered, and other pertinent information,
of its transportation customers within the city pursuant to Section 6354(e) of the
California Public Utilities Code.
D. If a service supplier uses a billing agent or billing aggregator to bill, collect, and/or
remit the tax, the service supplier shall: 1) provide to the tax administrator the name,
address and telephone number of each billing agent and billing aggregator currently
authorized by the service supplier to bill, collect, and/or remit the tax to the city; and,
2) upon request of the tax administrator, deliver, or effect the delivery of, any
information or records in the possession of such billing agent or billing aggregator that,
in the opinion of the tax administrator, is necessary to verify the proper application,
calculation, collection and/or remittance of such tax to the city.
E. If any person subject to record-keeping under this chapter unreasonably denies the
tax administrator access to such records, or fails to produce the information requested
in an administrative subpoena within the time specified, then the tax administrator may
impose a penalty of Five Hundred Dollars ($500.00) on such person for each day
following: 1) the initial date that the person refuses to provide such access; or, 2) the
due date for production of records as set forth in the administrative subpoena. This
penalty shall be in addition to any other penalty imposed under this chapter.
3.30.200 -Refunds.
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
from a person or service supplier, it may be refunded as provided in this section as
follows:
A. Written Claim for Refund. The tax administrator may refund any tax that has been
overpaid or paid more than once or has been erroneously or illegally collected or
received by the tax administrator under this chapter from a person or service supplier,
provided that no refund shall be paid under the provisions of this section unless the
claimant or his or her guardian, conservator, executor, or administrator has submitted
a written claim to the tax administrator within one year of the overpayment or
erroneous or illegal collection of said tax. Such claim must clearly establish claimant's
right to the refund by written records showing entitlement thereto. To the extent
allowed by law, nothing herein shall permit the filing of a claim on behalf of a class or
group of taxpayers unless each member of the class has submitted a written claim
under penalty of perjury as provided by this section.
8. Compliance with Claims Act. The filing of a written claim pursuant to Government
Code Section 935 is a prerequisite to any suit thereon. Any action brought against the
city pursuant to this chapter shall be subject to the provisions of Government Code
Sections 945.6 and 946. The tax administrator, or the city council where the claim is
in excess of Five Thousand Dollars ($5,000.00), shall act upon the refund claim within
the time period set forth in Government Code Section 912.4. If the tax
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administrator/city council fails or refuses to act on a refund claim within the time
prescribed by Government Section 912.4, the claim shall be deemed to have been
rejected by the city council on the last day of the period within which the city council
was required to act upon the claim as provided in Government Code Section 912.4.
The tax administrator shall give notice of the action in a form, which substantially
complies with that set forth in Government Code Section 913.
C. Refunds to Service Suppliers. Notwithstanding the notice provisions of subsection (A)
of this section, the tax administrator may, at his or her discretion, give written
permission to a service supplier, who has collected and remitted any amount of tax in
excess of the amount of tax imposed by this chapter, to claim credit for such
overpayment against the amount of tax which is due the city upon a subsequent
monthly return(s) to the tax administrator, provided that: 1) such credit is claimed in a
return dated no later than one year from the date of overpayment or erroneous
collection of said tax; 2) the tax administrator is satisfied that the underlying basis and
amount of such credit has been reasonably established; and, 3) in the case of an
overpayment by a service user to the service supplier that has been remitted to the
city, the tax administrator has received proof, to his or her satisfaction, that the
overpayment has been refunded by the service supplier to the service user in an
amount equal to the requested credit.
3.30.210 -Appeals.
A. The provisions of this section apply to any decision (other than a decision relating to
a refund pursuant to Section 3.30.200 of this chapter), deficiency determination,
assessment, or administrative ruling of the tax administrator. Any person aggrieved
by any decision (other than a decision relating to a refund pursuant to Section 3.30.200
of this chapter), deficiency determination, assessment, or administrative ruling of the
tax administrator, shall be required to comply with the appeals procedure of this
section. Compliance with this section shall be a prerequisite to a suit thereon. (See
Cal. Gov. Code, § 935(b).) To the extent allowed by law, nothing herein shall permit
the filing of a claim or action on behalf of a class or group of taxpayers.
B. If any person is aggrieved by any decision (other than a decision relating to a refund
pursuant to Section 3.30.200 of this chapter), deficiency determination, assessment,
or administrative ruling of the tax administrator; he or she may appeal to the city
council, by filing a notice of appeal with the city clerk within fourteen (14) calendar
days of the date of the decision, deficiency determination, assessment, or
administrative ruling of the tax administrator which aggrieved the service user or
service supplier.
C. The matter shall be scheduled for hearing before the city council, no more than thirty
(30) calendar days from the receipt of the appeal. The City Council may designate an
independent hearing officer to hear the appeal. The appellant shall be served with
notice of the time and place of the hearing, as well as any relevant materials, at least
five (5) calendar days prior to the hearing. The hearing may be continued from time to
time upon mutual consent. At the time of the hearing, the appealing party, the tax
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administrator, and any other interested person may present such relevant evidence
as he or she may have relating to the determination from which the appeal is taken.
D. Based upon the submission of such evidence and the review of the city's files, the city
council (or the hearing officer designated by the city council) shall issue a written
notice and order upholding, modifying or reversing the determination from which the
appeal is taken. The notice shall be given within fourteen (14) calendar days after the
conclusion of the hearing and shall state the reasons for the decision. The notice shall
specify that the decision is final and that any petition for judicial review shall be filed
within ninety (90) calendar days from the date of the decision in accordance with Code
of Civil Procedure Section 1094.6.
E. All notices under this section may be sent by regular mail, postage prepaid, and shall
be deemed received on the third calendar day following the date of mailing, as
established by a proof of mailing.
3.30.220 -No injunction-Writ of mandate.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit,
action, or proceeding in any court against this city or against any officer of the city to
prevent or enjoin the collection under this chapter of any tax or any amount of tax required
to be collected and/or remitted.
3.30.230 -Notice of changes to chapter.
The tax administrator shall follow the notice requirements of California Public Utilities
Code Section 799 regarding any changes to this chapter.
3.30.240 -Effect of state and federal reference/authorization.
A. Unless specifically provided otherwise, any reference to a State or Federal statute in
this chapter shall mean such statute as it may be amended from time to time, provided
that such reference to a statute herein shall not include any subsequent amendment
thereto, or to any subsequent change of interpretation thereto by a State or Federal
agency or court of law with the duty to interpret such law, to the extent that such
amendment or change of interpretation would require voter approval under California
law, or to the extent that such change would result in a tax decrease (as a result of
excluding all or a part of a utility service, or charge therefor, from taxation). Only to the
extent voter approval would otherwise be required or a tax decrease would result, the
prior version of the statute (or interpretation) shall remain applicable; for any
application or situation that would not require voter approval or result in a decrease of
a tax, provisions of the amended statute (or new interpretation) shall be applicable to
the maximum possible extent.
B. To the extent that the city's authorization to collect or impose any tax imposed under
this chapter is expanded or limited as a result of changes in State or Federal law, no
amendment or modification of this chapter shall be required to conform the tax to those
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changes, and the tax shall be imposed and collected to the full extent of the
authorization up to the full amount of the tax imposed under this chapter.
3.30.250 -No increase in tax percentage or change in methodology without voter
approval-Amendment or repeal.
This chapter may be repealed or amended by the city council without a vote of the People.
However, as required by Chapter XlllC of the California Constitution, voter approval is
required for any amendment provision that would increase the rate of any tax levied
pursuant to the ordinance codified in this chapter or extend the tax to a service that is not
included in the ordinance codified in this chapter. The People of the City of Rancho Palos
Verdes affirm that the following actions shall not constitute an increase of the rate of a
tax:
A. The restoration of the rate of the tax to a rate that is no higher than that set by the
ordinance codified in this chapter, if the city council previously acted to reduce the rate
of the tax;
B. An action that interprets or clarifies the methodology of the tax, or any definition
applicable to the tax, so long as such interpretation or clarification (even if contrary to
some prior interpretation or clarification) is not inconsistent with the language of this
Ordinance;
C. The establishment a class of persons that is exempt or excepted from the tax or the
discontinuation of any such exemption or exception (other than the discontinuation of
an exemption or exception specifically set forth in this Ordinance); and
D. The collection of the tax imposed by the ordinance codified in this chapter, even if the
city had, for some period of time, failed to collect the tax.
3.30.260 -Independent audit of tax collection, exemption, remittance and
expenditure.
The city shall annually verify that the taxes owed under this chapter have been properly
applied, exempted, collected, and remitted in accordance with this chapter, and properly
expended according to applicable municipal law. The annual verification shall be
performed by a qualified independent third party and the review shall employ reasonable,
cost-effective steps to assure compliance, including the use of sampling audits. The
verification shall not be required of tax remitters where the cost of the verification may
exceed the tax revenues to be reviewed.
3.30.270 -Remedies cumulative.
All remedies and penalties prescribed by this chapter or which are available under any
other provision of law or equity, including but not limited to the California False Claims
Act (Cal. Gov. Code,§ 12650 et seq.) and the California Unfair Practices Act (Cal. Bus.
and Prof. Code, § 17070 et seq.), are cumulative. The use of one or more remedies by
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the city shall not bar the use of any other remedy for the purpose of enforcing the
provisions of this chapter.
3.30.280 -Validity of prior ordinance.
In the event that a final court order should determine that the election enacting this chapter
(as amended herein) is invalid for whatever reason, or that any tax imposed under this
chapter (as amended herein) is invalid in whole or in part, then the taxes imposed under
this chapter, as it existed prior to its amendment as provided herein, shall automatically
continue to apply with respect to any service for which the tax levied pursuant to this
chapter has been determined to be invalid. Such automatic continuation shall be effective
beginning as of the first date of service (or billing date) for which the tax imposed by this
chapter is not valid. However, in the event of an invalidation, any tax (other than a tax
that is ordered refunded by the court or is otherwise refunded by the city) paid by a person
with respect to a service and calculated pursuant to this chapter (as amended herein)
shall be deemed to satisfy the tax imposed under chapter, as it existed prior to its
amendment as provided herein, on that service, so long as the tax is paid with respect to
a service provided no later than six (6) months subsequent to the date on which the final
court order is published.
3.30.290 -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 in 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 two and
three quarter percent (2. 75%) 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 at each year's annual budget, which shall occur by June 30 1h. 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.
3.30.300-Violations-Misdemeanor.
Any person who violates any of the foregoing provisions of this Chapter is guilty of a
misdemeanor and shall be punished therefor in conformance with Section 1.08.010 of
this Code.
1727464v3
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RESOLUTION NO. 2014-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA, REQUESTING THE
BOARD OF SUPERVISORS OF THE COUNTY OF LOS ANGELES
TO CONSOLIDATE A SPECIAL MUNICIPAL ELECTION TO BE
HELD ON NOVEMBER 4, 2014, WITH THE GENERAL ELECTION
TO BE HELD ON THAT DATE PURSUANT TO SECTION 10403 OF
THE ELECTIONS CODE.
WHEREAS, the City Council of the City of Rancho Palos Verdes called a
Special Municipal Election to be held on November 4, 2014, for the purpose of
submitting to the voters the question relating to a reduction and modernization of the
City's existing 3% Utility User Tax rate; and
WHEREAS, it is desirable that the Special Municipal Election be consolidated
with the General Election to be held on the same date and that within the City the
precincts, polling places and election officers of the two elections be the same, and that
the county election department of the County of Los Angeles canvass the returns of the
Special Municipal Election and the General Election and that the election be held in all
respects as if there were only one election;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. That pursuant to the requirements of Section 10403 of the Elections
Code, the Board of Supervisors of the County of Los Angeles is hereby requested to
consent and agree to the consolidation of a Special Municipal Election with the General
Election on Tuesday, November 4, 2014.
Section 2. That a measure is to appear on the ballot as follows:
Shall an ordinance be adopted that: (1) reduces the
existing Rancho Palos Verdes Utility User Tax on YES
electricity, gas, water and telephone services from 3% to
2.75%; (2) updates the Utility User Tax to be consistent
with State and Federal law, and (3) requires voter approval
before the Utility User Tax can be increased or imposed on NO
any other utilities or services?
Section 3. That the county election department is authorized to canvass the
returns of the Special Municipal Election. The election shall be held in all respects as if
there were only one election, and only one form of ballot shall be used. The election will
be held and conducted in accordance with the provisions of law regulating the statewide
or special election.
3-32
Section 4. That the Board of Supervisors is requested to issue instructions to
the county election department to take any and all steps necessary for the holding of the
consolidated election.
Section 5. That the City of Rancho Palos Verdes recognizes that additional
costs will be incurred by the County by reason of this consolidation and agrees to
reimburse the County for those costs.
Section 6. That the City Clerk is hereby directed to file a certified copy of this
resolution with the Board of Supervisors and the county election department of the County
of Los Angeles.
Section 7. That the City Clerk of the City of Rancho Palos Verdes shall certify
to the passage and adoption of this resolution and enter it into the book of original
resolutions.
PASSED, APPROVED AND ADOPTED ON August 5, 2014.
Mayor
Attest:
City Clerk
State of California )
County of Los Angeles ) ss
City of Rancho Palos Verdes )
I, Carla Morreale, City Clerk of the City of Rancho Palos Verdes, hereby certify that the
above Resolution No. 2014-_ was duly and regularly passed and adopted by the said
City Council at a regular meeting thereof held on August 5, 2014.
City Clerk
Resolution No. 2014-_
Page 2 of 2
3-33
RESOLUTION NO. 2014-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
PALOS VERDES, CALIFORNIA, SETTING PRIORITIES FOR FILING A
WRITTEN ARGUMENT REGARDING A CITY MEASURE AND
DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL
ANALYSIS.
WHEREAS, a Special Municipal Election is to be held in the City of Rancho Palos
Verdes, California, on November 4, 2014, at which there will be submitted to the voters
the following measure:
Shall an ordinance be adopted that: (1) reduces the
existing Rancho Palos Verdes Utility User Tax on YES
electricity, gas, water and telephone services from 3% to
2.75%; (2) updates the Utility User Tax to be consistent
with State and Federal law, and (3) requires voter approval
before the Utility User Tax can be increased or imposed on NO
any other utilities or services?
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:
Section 1: That the City Council authorizes:
Brian Campbell, Council Member
Susan Brooks, Council Member
Jerry V. Duhovic, Council Member
Jim Knight, Council Member
Anthony M. Misetich, Council Member
Members of that body, to file a written argument not exceeding 300 words in favor of the
City measure as specified above, accompanied by the printed names and signatures of
the authors submitting it, in accordance with Article 4, Chapter 3, Division 9 of the
Elections Code of the State of California. The arguments may be changed or withdrawn
until and including the date fixed by the City Clerk of the City of Rancho Palos Verdes
("City Clerk") after which no arguments for or against the City measure may be
submitted to the City Clerk.
Section 2: The arguments shall be filed with the City Clerk, signed, with the
printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf
of an organization, the name of the organization, and the printed name and signature of
at least one of its principal officers who is the author of the argument. The arguments
shall be accompanied by the Form of Statement To Be Filed By Author(s) of Argument.
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Section 3: That the City Council directs the City Clerk to transmit a copy of the
measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the
measure not exceeding 500 words showing the effect of the measure on the existing law
and the operation of the measure. The analysis shall include a statement indicating
whether the measure was placed on the ballot by a petition signed by the requisite number
of voters or by the governing body of the City. In the event the entire text of the measure
is not printed on the ballot, nor in the voter information portion of the sample ballot, there
shall be printed immediately below the impartial analysis, in no less than 10-point type,
the following: "The above statement is an impartial analysis of Ordinance or Measure_.
If you desire a copy of the ordinance or measure, please call the election official's office
at (310) 544-5208 and a copy will be mailed at no cost to you." The impartial analysis
shall be filed by the date set by the City Clerk for the filing of primary arguments.
Section 4: That the City Clerk shall certify to the passage and adoption of this
resolution and enter it into the book of original resolutions.
PASSED, APPROVED AND ADOPTED ON August 5, 2014.
Attest:
City Clerk
State of California
County of Los Angeles
City of Rancho Palos Verdes
)
)ss
)
Mayor
I, Carla Morreale, City Clerk of the City of Rancho Palos Verdes, hereby certify that the
above Resolution No. 2014-_ was duly and regularly passed and adopted by the said
City Council at a regular meeting thereof held on August 5, 2014.
City Clerk
Resolution No. 2014-_
Page 2 of 2
3-35
RESOLUTION NO. 2014-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
PALOS VERDES, CALIFORNIA, PROVIDING FOR THE FILING OF
REBUTTAL ARGUMENTS FOR A CITY MEASURE SUBMITTED AT THE
NOVEMBER 4, 2014 SPECIAL MUNICIPAL ELECTION.
WHEREAS Section 9285 of the Elections Code of the State of California
authorizes the City Council, by majority vote, to adopt provisions to provide for the filing
of rebuttal arguments for city measures submitted at municipal elections;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:
Section 1. That pursuant to Section 9285 of the Elections Code of the State of
California, when the elections official has selected the arguments for and against the
measure which will be printed and distributed to the voters, the elections official shall send
a copy of an argument in favor of the proposition to the authors of any argument against
the measure and a copy of an argument against the measure to the authors of any
argument in favor of the measure immediately upon receiving the arguments.
The author or a majority of the authors of an argument relating to a city measure
may prepare and submit a rebuttal argument not exceeding 250 words or may authorize
in writing any other person or persons to prepare, submit, or sign the rebuttal argument.
A rebuttal argument may not be signed by more than five authors.
The rebuttal arguments shall be filed with the City Clerk, signed, with the printed
name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an
organization, the name of the organization, and the printed name and signature of at least
one of its principal officers, not more than 10 days after the final date for filing direct
arguments. The rebuttal arguments shall be accompanied by the Form of Statement To
Be Filed By Author(s) of Argument.
Rebuttal arguments shall be printed in the same manner as the direct arguments.
Each rebuttal argument shall immediately follow the direct argument which it seeks to
rebut.
Section 2. That all previous resolutions providing for the filing of rebuttal
arguments for city measures are repealed.
Section 3. That the provisions of Section 1 shall apply only to the election to
be held on November 4, 2014, and shall then be repealed.
Section 4. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
PASSED, APPROVED AND ADOPTED ON August 5, 2014.
3-36
Mayor
Attest:
City Clerk
State of California )
County of Los Angeles )ss
City of Rancho Palos Verdes )
I, Carla Morreale, City Clerk of the City of Rancho Palos Verdes, hereby certify that the
above Resolution No. 2014-_ was duly and regularly passed and adopted by the said
City Council at a regular meeting thereof held on August 5, 2014.
City Clerk
Resolution No. 2014-_
Page 2 of 2
3-37
RESOLUTION NO. 2014-_
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES,
AMENDING RESOLUTION NO. 2014-41, THE BUDGET APPROPRIATION FOR
FISCAL YEAR 2014-2015, FOR A BUDGET ADJUSTMENT TO THE CITY'S GENERAL
FUND TO PAY FOR THE COST OF THE NOVEMBER 4, 2014 SPECIAL MUNICIPAL
ELECTION.
WHEREAS, Section 3.32 of the Rancho Palos Verdes Municipal Code provides that
all expenditures in excess of budgeted allocations must be by supplemental appropriation
of the City Council; and,
WHEREAS, on June 17, 2014, the City Council of the City of Rancho Palos Verdes
adopted Resolution 2014-41, approving a spending plan and authorizing a budget
appropriation for the 2014-15 fiscal year; and,
WHEREAS, on August 5, 2014, the City Council of the City of Rancho Palos Verdes
unanimously approved the drafting of a measure relating to a reduction and modernization
of the City's existing 3% Utility User Tax rate to be placed before the voters at a Special
Municipal Election to be held on November 4, 2014; and,
WHEREAS, a budget increase in the City Clerk's Program of the General Fund is
necessary to provide for this service.
NOW BE IT, THEREFORE, RESOLVED BY THE CITY COUNCIL OF THE CITY
OF RANCHO PALOS VERDES:
The following adjustment to appropriations is made, as follows:
GENERAL FUND: Verified b~nce
City Clerk 101-1004-411-32-00 Professional Services $60,000 C1/JJJ:>
PASSED, APPROVED, AND ADOPTED this 5th day of August 2014.
Mayor
Attest:
City Clerk
State of California )
County of Los Angeles )ss
City of Rancho Palos Verdes )
I, Carla Morreale, City Clerk of the City of Rancho Palos Verdes, hereby certify that the
above Resolution No. 2014-_ was duly and regularly passed and adopted by the said City
Council at a regular meeting thereof held on August 5, 2014.
City Clerk
3-38