3.36.010	Title for Citation.
	3.36.020	Definitions.
	3.36.030	Constitutional Exemption .
	3.36.040	Communication Services Tax
	3.36.050	Electricity Tax.
	3.36.060	Gas Tax
	3.36.070	Water Tax.
	3.36.090	Senior Citizen Exemption .
	3.36.100	Duty of Collection of Tax--Procedures .
	3.36.110	Actions to Collect .
	3.36.120	Interest and Penalty .
	3.36.130	Enforcement of Tax Lien .
	3.36.140	Additional Power and Duties of Tax Administrator.
	3.36.150	Assessment--Administrative Remedy .
	3.36.160	Records.
	3.36.170	Refunds
	3.36.180	Jurisdiction of the Public Utilities Commission of the state.
	3.36.190	Fund and Purpose .

 

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3.36. 010      Title for citation.

    This chapter shall be known as the utility tax law of the City of Hermosa Beach. (Prior code § 30-43)

 

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3.36. 020      Definitions.

Except where context otherwise requires, the definitions hereafter shall govern the construction of this chapter:

“Ancillary telecommunication services” means services that are associated with or incidental to the provision, use or enjoyment of telecommunication services, including but not limited to the following services:

1. “Conference bridging service” means an ancillary service that links two 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 telecommunication services used to reach the conference bridge.
2. “Detailed telecommunication 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 telecommunication 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

“Ancillary video services” means services that are associated with or incidental to the provision or delivery of video services, including but not limited to electronic program guide services, search functions, or other interactive services or communications that are associated with or incidental to the provision, use or enjoyment of video programming.

“Billing Address” means the mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.

“City” shall mean the City of Hermosa Beach.

“City Manager” shall mean the City Manager or his or her designee.

“Communication Services” means: “telecommunication services,” “ancillary telecommunication services,” “video services” and “ancillary video services.”

“Mobile Telecommunications Service” has the same meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124) and the regulations thereunder or any successor statutes or regulations.

“Month” means a calendar month.

"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.

“Place of Primary Use” means the street address representative of where the service user's use of a communication service primarily occurs, which must be the residential street address or the primary business street address of the customer.

Post-paid telecommunication service" means a telecommunication 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 telecommunication service.

"Prepaid telecommunication service" means the right to access telecommunication services, 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, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

"Private telecommunication service" means a telecommunication 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).

"Service Address" means either:

(1) The location of the service user’s communication equipment from which the communication originates or terminates, regardless of where the communication is billed or paid; or,

(2) If the location in Subsection (1) of this definition 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 location associated with the service number.

“Service Supplier” means any entity or person, including the City, providing communication, electric, gas or water service to a user of such services within the City.

"Service User" (as a beneficiary of service) means a person required to pay a tax imposed under the provisions of this Chapter.

"Tax Administrator" means the Finance Director of the City or his or her designee.

“Telecommunication services” means:

a. 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 services [e.g., T-1, digital subscriber line (eDSL), 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 telecommunication 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 telecommunication services.

b. Telecommunication services include, without limitation the following services, regardless of the manner or basis on which such services are calculated or billed: ancillary telecommunication services; broadband service (to the extent federal and/or state law permits taxation of such service); mobile telecommunication 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); and 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).

c. Telecommunication services shall also include without limitation, charges for: connection, reconnection, termination, movement, or change of telecommunication services; late payment fees; detailed billing; central office and custom calling features (including without limitation 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, administrative and other cost recovery charges; local number portability charges; and text messaging. Telecommunication services shall not include digital downloads that are not ancillary telecommunication services, such as video programming, music, ringtones, games, and similar digital products.

“Video Programming” means those programming services commonly provided to subscribers by a “video service supplier” including but not limited to basic services, premium services, audio services, video games, pay-per-view services, video on-demand, origination programming, or any other similar services, regardless of the content of such video programming, or the technology used to deliver such services, and regardless of the manner or basis on which such services are calculated or billed.

“Video Services” means any and all services related to the providing or delivering of “video programming” (including origination programming and programming using Internet Protocol, e.g., IP-TV and IP-Video) using one or more channels by a “video service supplier,” regardless of the technology used to deliver or provide such services, and regardless of the manner or basis on which such services are calculated or billed, and includes data services, “telecommunication services,” or interactive communication services that are functionally integrated with “video services.”

“Video Service Supplier” means any person, company, or service which provides or sells one or more channels of video programming, or provides or sells the capability to receive one or more channels of video programming, including any communications that are ancillary, necessary or common to the provision, use or enjoyment of the video programming, to or from a business or residential address in the City, where some fee is paid, whether directly or included in dues or rental charges for that service, whether or not public rights-of-way are utilized in the delivery of the video programming or communications. A “video service supplier” includes, but is not limited to, multichannel video programming distributors [as defined in 47 U.S.C.A. Section 522(13) or any successor statute or regulation]; open video systems (OVS) suppliers; and suppliers of cable television; master antenna television; satellite master antenna television; multichannel multipoint distribution services (MMDS); video services using internet protocol (e.g., IP-TV and IP-Video, which provide, among other things, broadcasting and video on-demand), direct broadcast satellite to the extent federal law permits taxation of its video services, now or in the future; and other suppliers of video programming or communications (including two-way communications), whatever their technology.

"Electrical corporation, gas corporation and water corporation" have the same meaning, except as hereinafter provided, as defined in Sections 218, 222, 241, respectively, of the Public Utilities Code of the State of California, or any successor statute. "Water Corporation" shall be construed to include any organization or municipality, including but not limited to, a mutual water company, engaged in the selling or supplying of water to a service user.

 

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3.36. 030      Constitutional Exemption.

    Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California.

    The tax administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier. (Prior code § 30-45)

 

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3.36. 040      Communication Services Tax

A. There is hereby imposed a tax upon every person in the City using communication services. The maximum tax imposed by this Section shall be at the rate of five and one-half percent (5.5%) of the charges made for such services and shall be collected from the service user by the communication services supplier or its billing agent. There is a rebuttable presumption that communication 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 Chapter. 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 communication 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. Section 124) or any successor statute or regulation. The Tax Administrator may issue and disseminate to communication service suppliers, which are subject to the tax collection requirements of this Chapter, sourcing rules for the taxation of other communication services, including but not limited to post-paid communication services, prepaid communication services, and private communication services, provided that such rules are based upon industry custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation.

C. The Tax Administrator may issue and disseminate to communication service suppliers, which are subject to the tax collection requirements of this Chapter, an administrative ruling identifying those communication services, or charges therefore, that are subject to or not subject to the tax of Subsection A. above.

D. Charges for video services and ancillary video services shall include, but are not limited to, charges for the following:

(1) franchise fees and access fees (PEG);

(2) initial installation of equipment necessary for provision and receipt of communication services;

(3) late fees, collection fees, bad debt recoveries, and return check fees;

(4) activation fees, reactivation fees, and reconnection fees;

(5) all video programming services (e.g., basic services, premium services, audio services, video games, pay-per-view services, or on-demand programming);

(6) ancillary programming services (e.g., electronic program guide services, search functions, or other interactive services or communications that are ancillary, necessary or common to the use or enjoyment of the video programming);

(7) equipment leases (e.g., converters, remote devices); and,

(8) service calls, service protection plans, name changes, changes of services, and special services.

E. To prevent actual multi-jurisdictional taxation of communication 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 communication 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 communication services imposed by this Section shall be collected from the service user by the service supplier or person receiving payment for the services. The amount of the tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator, on or before the last day of the following month.

G. Except as otherwise provided by applicable federal or state law, 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. The service supplier has the burden of proving the proper apportionment of taxable and non-taxable charges.

H. For purposes of imposing a tax or establishing a duty to collect and remit a tax under this Section, “substantial nexus” and “minimum contacts” shall be construed broadly in favor of the imposition, collection and/or remittance of the communication 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 communication 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 or subsidiary, a place of business of any nature; solicits business in the City by employees, independent contractors, resellers, agents 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. The City shall make available, upon request, an accurate description of its jurisdictional boundaries based on street addresses and/or ZIP Plus Four, in an electronic format. If a service supplier relies upon such information provided by City, it shall not be responsible for any errors in taxation that may result.

I. Satisfaction of Tax Obligation by Service Users. Any person who pays the tax levied pursuant to this Section with respect to any charge for a communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to former Section 3.36.040 and Section 3.36.080 as codified immediately prior to adoption of this ordinance with respect to that charge. Likewise, prior to April 1, 2008, any person who pays the tax levied pursuant to former Section 3.36.040 and Section 3.36.080 as codified immediately prior to adoption of this ordinance shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to this Section with respect to that charge. The intent of this paragraph is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone and cable telephone tax to the new communication services tax (which transition period ends April 1, 2008) and to permit communication service providers, during that transition period to satisfy their collection obligations by collecting either tax.

J. Collection of Tax by Service Supplier. Service Suppliers shall begin to collect the tax imposed by this Section as soon as feasible after the effective date of the Section, but in no event later than permitted by Section 799 of the California Public Utilities Code.

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3.36. 050      Electricity Tax.

A.  There is imposed a tax upon every person in the city using electrical energy in the city. The tax imposed by this section shall be at the rate of six percent of the charges made for such energy and shall be paid by the person paying for such energy.
    "Charges," as used in this section, shall include charges made for: (1) energy; (2) distribution and transmission; (3) metering; (4) stand-by reserves, firming, ramping, voltage support, regulation, emergency, or other similar services; (5) minimum charges for such services, including customer charges, service charges, demand charges, fuel or other cost adjustments, independent system operator (ISO) charges, stranded investment or competitive transition charges (CTC), public goods surcharge, franchise fee, franchise surcharge; and (6) all other annual and monthly charges or surcharges for electricity services or programs, which are authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission, whether or not such charges appear on a bundled or line item basis on the customer billing.
    "Charges" shall also include the value of any other services, credits, property, or other consideration provided by the service user in exchange for the energy or services related to the provision of such energy. (Ord. 98-1181 §2, 07/28/98)

B. As used in this section, the term "using electrical energy" shall not be construed to include the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries. The term shall not include electricity used in water pumping by water corporations; nor shall the term include the mere receiving of such energy by an electrical corporation at a point within the city for resale; or the use of such energy in the production or distribution of water by a public utility or a governmental agency.

C. The tax imposed in this section shall be collected from the service user by the billing agent, or person, business or entity that provides billing collection services for electrical power generation and distribution within the City. The amount of tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month; or at the option of the person, business or entity required to collect and remit the tax, an estimated amount of tax, measured by the tax billed in the previous month, shall be remitted to the tax administrator on or before the last day of each month. Remittance of tax may be predicated on a formula based upon the payment pattern of the supplier’s customers. (Ord. 98-1181 § 3, 07/28/98; Ord. 95-1137 § 4, 1995; prior code § 30-47)

 

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3.36. 060     Gas Tax.

A. There is imposed a tax upon every person in the city using gas energy. The tax imposed by this section shall be at the rate of six percent of the charges made for such gas energy and shall be paid by the persons paying for such gas. "Charges," as used in this section, shall include: (1) gas which is delivered through mains or pipes, (2) minimum charges for such services, including customer charges, service charges and annual and monthly charges.

B. There shall be excluded from the base on which the tax imposed by this section is computed: (1) charges made for gas which is to be resold and delivered through mains and pipes; (2) charges made for gas used in the generation of electrical energy by an electrical corporation; or (3) charges made for gas used in the production or distribution of water by a public utility or governmental agency; (4) charges made by a gas corporation for gas used and consumed in the conduct of its business; and (5) charges made for gas used in the propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the state of California, utilizing natural gas; and (6) charges related to late payments and returned checks.

C. The tax imposed in this section shall be collected from the service user by the person selling the gas. The person selling the gas shall, on or before the twentieth of each calendar month, commencing on the twentieth day of the calendar month after the effective date of this part, make a return to the tax administrator stating the amount of taxes billed during the preceding calendar month. At the time such returns are filed, the person selling the gas shall remit tax payments to the tax administrator in accordance with schedules established or approved by the tax administrator. (Ord. 95-1137 § 5, 1995; prior code § 30-48)

 

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3.36. 070     Water Tax.

A. There is imposed a tax upon every person using, in the city, water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of six percent of the charges made for such water and shall be paid by the person paying for such water. "Charges," as used in this section, shall include charges made for (1) metered water, (2) minimum charges for services, including customer charges, ready to serve charges, standby charges, and annual and monthly charges.

B. There shall be excluded from the base on which the tax imposed by this section is computed, charge for water which is to be resold and delivered through mains or pipes; and charges made by a municipal water department, public utility or a county or municipal water district for water used and consumed by such department, utility or district.

C. The tax imposed in this section shall be collected from the service user by the person supplying the water. The amount collected in one month shall be remitted to the tax administrator on or before the last day of the following month. (Ord. 95-1137 § 6, 1995; prior code § 30-49)

 

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3.36. 090     Senior Citizen Exemption.

A. The tax imposed by this chapter shall not apply to any residence in which the service user is:

1. Sixty-two (62) years of age or older; or
2. "Disabled" within the meaning of Section 416(i)(1)(A) of Title 42 of the United States Code; who uses telephone, electric, gas, cable television or water services, in or upon any premises occupied by such individual, provided the combined gross income of all members of the household in which such individual resided was less than nine thousand dollars ($9,000.00) for the calendar year prior to the fiscal year (July 1st through June 30th) for which the exemption provided in this chapter is applied for.

    In order for a disabled person or a person sixty-two (62) years old or older to receive the exemption granted by this section, they must actually reside at the location receiving the service. Landlords shall not be allowed to use the exemptions granted by this section under any circumstances. In addition, the exemptions shall not apply to any nonresidential service locations.
    The exemptions granted by this section shall not eliminate the duty of the service supplier from collecting taxes from such exempt individuals or the duty of such exempt individuals for paying such taxes to the service supplier unless an exemption is applied for by the service user and granted in accordance with the provisions of subsection B of this section.

B. Any service user exempt from the taxes imposed by this chapter because of the provisions of subsection A of this section, may file an application with the finance director for an exemption. Such application shall be made upon forms supplied by the city and shall recite facts under oath which qualify the applicant for an exemption. The city shall review all such applications and certify as exempt those applications determined to qualify therefore and shall notify all service suppliers affected 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 user for 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 by the city is given. The service supplier shall eliminate such exempt service user from its tax billing procedure no later than sixty (60) days after receipt of such notice from the city.
    All exemptions shall continue and be renewed automatically by the city so long as the prerequisite facts supporting the initial qualification for exemption shall continue; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual; further provided such individual may, nevertheless, apply for a new exemption with each change of address or residence. Any individual exempt from the tax shall notify the city within ten days of any change in fact or circumstance which might disqualify said individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemptions provided by this section when the basis for such exemption either does not exist or ceases to exist.
    Any service supplier is authorized to bill the tax imposed by this chapter to any new user or to any account whose name has been changed (other than by correcting a spelling error or other similar clerical error) until the supplier receives notification of exemption as provided in subsection B of this section. Thereupon, the supplier shall cease billing the exempt user for the tax within sixty (60) days as provided in subsection B of this section. (Prior code § 30-51)

 

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3.36. 100     Duty of Collection of Tax--Procedures.

A. The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practices of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the energy charge and tax which has accrued for the billing period, such amount and any subsequent payments by a service user shall be applied to the utility charge first until such charge has been fully satisfied. Any remaining balance shall be applied to taxes due. In those cases where a service user has notified the service supplier of his refusal to pay the tax imposed on said energy charges Section 3.36.150 will apply.

B. The duty to collect tax from a service user shall commence with the beginning of the first full 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 person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing. (Prior code § 30-53)

 

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3.36. 110     Actions to Collect.

    Any such tax received from a service user which has willfully been withheld from the tax administrator shall be deemed a debt owed to the city by the person required to collect and remit. Any person holding such money contrary to the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount. (Prior code § 30-54)

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3.36. 120     Interest and Penalty.

A. Taxes collected by a service supplier which are not remitted to the tax administrator on or before the due dates provided in this chapter are delinquent.

B. Interest and penalty provisions may be drawn on a service supplier consistent with provision in Section 3.32.080(A), (B), (C) and (D). Interest and penalties due are an obligation of the service supplier. (Prior code § 30-55)

 

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3.36. 130     Enforcement of Tax Lien.

A. Utility tax liens may be enforced by:

1. A sale of the real property affected and execution and delivery of the deed to the real property to the city; or
2. An action to foreclose the liens in any court of competent jurisdiction.

B. Notice of the proposed sale must conform to the following requirements:

1. Notice of any proposed sale of real property to satisfy the tax lien shall be sent to the parties of interest not less than sixty (60) days before the proposed sale. For the purposes of this chapter, "parties of interest" and their order of priority are:
   • a. First, lien holders of record prior to the recordation of the tax lien under this section, in their order of priority; and
   • b. Then, any person with title of record to all or any portion of the property prior to the recordation of the tax lien under this section.
2. The tax administrator shall send the notice of the proposed sale by registered mail to the last known mailing address, if known, of the parties of interest. The tax administrator shall make a reasonable effort to obtain the name and last known mailing address of the parties of interest.
3. The notice shall include the following:
   • a. The date, time and place of the proposed sale; and
   • b. The amount required to redeem the property; and
   • c. The fact that the property may be redeemed up to the close of business on the last business day prior to the date of sale; and
   • d. A statement substantially the same as follows:
   • Any excess funds remaining from the sale of the property after satisfaction of the tax lien shall be retained by the tax administrator for one year. At the expiration of one year, any fund not claimed by a party of interest shall be distributed to various public funds. Claims for excess funds by parties of interest must be filed with the tax administrator, under the criteria established by California Revenue and Taxation Code section 4675.
4. The city shall charge a fee to the parties of interest for this notice, not to exceed the estimated reasonable costs of providing such notice.

C. The sale shall be conducted by the city tax administrator.

D. Property sold for delinquent taxes, penalties for delinquency, and costs of collection is subject to redemption within a redemption period of five years.

E. The validity of a sale under this chapter shall not be affected if the tax administrator's reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive the mailed notice. (Ord. 94-1105 § 1 (part), 1994: prior code § 30-23.2)

 

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3.36. 140      Additional Power and Duties of Tax Administrator.

A. The tax administrator shall have the power and duty, and is directed to enforce each and all of the provisions of this chapter.

B. The tax administrator shall have the power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such rules and regulations shall be on file in the tax administrator's office.

C. The tax administrator may make administrative agreements to vary the strict requirements of this chapter so that collection of any taxes imposed here may be made in conformance with the billing procedures of a particular service supplier so long as said agreements result in collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each such agreement shall be on file in the tax administrator's office.

D. The tax administrator shall determine the eligibility of any person who asserts a right to exemption from the taxes imposed by this chapter. The tax administrator shall provide the service supplier with the name of any person who the tax administrator determines is exempt from the tax imposed hereby, together with the address and account number to which service is supplied to any such exempt person. The tax administrator shall notify the service supplier of the termination of any person's right to exemption hereunder, or the change of any address to which service is supplied to any exempt person. (Prior code § 30-56)

 

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3.36. 150     Assessment--Administrative remedy.

A. The tax administrator may make an assessment for taxes not remitted by a person required to remit.

B. Whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a person required to collect the tax, or that a service user has refused to pay the amount of tax to such person, or whenever the tax administrator deems it in the best interest of the city, he may relieve such person of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods.

C. The service supplier shall provide the city with amounts refused and/or unpaid along with the names and addresses of the service users neglecting to pay the tax imposed under provisions of this chapter. Whenever the service user has failed to pay the amount of tax for a period of two or more billing periods, the service supplier shall be relieved of the obligation to collect taxes due.

D. The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United states mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the tax administrator within fifteen (15) days, from the date of the service of the notice upon him, which shall be the date of mailing if service is not accompanied in person, a penalty of twenty-five (25) percent of the amount of the tax set forth in the notice shall be imposed, but in no event less than five dollars ($5.00). The penalty shall become, for all purposes, a part of the tax required to be paid pursuant to the provisions of this chapter. (Prior code § 30-57)

 

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3.36. 160     Records.

    It shall be the duty of every service supplier who is required to collect and remit to the city a tax imposed by the article, to keep and preserve, for a period of not less than three years, all records as may be necessary to determine the amount of such taxes due to the city from service users supplied by such service supplier, which records the tax administrator shall have the right to inspect at all reasonable times. (Prior code § 30-58)

 

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3.36. 170     Refunds.

A. 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 City, it may be refunded as provided in this section, providing a claim in writing therefore is timely filed in accordance with the requirements of section 3.08.010. (Ord.07-1284 §2, July 2007)

B. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

C. Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled to claim a credit for such refunded taxes against the amount of tax which is due upon the next monthly returns. In the event this chapter is repealed, the amount of any refundable taxes will be borne by the city. (Prior code § 30-59)

 

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3.36. 180     Jurisdiction of the Public Utilities Commission of the State.

    Nothing contained in this chapter is intended to conflict with the applicable rules, regulations and tariffs of any service supplier subject to the jurisdiction of the Public Utilities Commission of the state. In the event of any conflict, the provisions of such rules, regulations and tariffs shall control. (Ord. 96-1158 § 1, 05/28/96; Prior code § 30-61)

 

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3.36. 190     Fund and Purpose.

    All of the proceeds of the taxes levied under this chapter shall be placed in the general fund of the city and shall be utilized for general governmental purposes. (Ord. 95-1137 § 8, 1995: prior code § 30-62)

 

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