Lake County Municipal Code Art. IV Electricity Generation Tax

Footnotes:

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Editor's note— Ord. No. 1228, adopted Jan. 5, 1982, as herein set out in §§ 18-30?18-38, was approved by the voters at a general election on June 8, 1982.

"Person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the state, any county, city and county, municipality, district, or other political subdivision or agency of the state, or any other group or combination acting as a unit.

(Ord. No. 1228, § 1, 1-5-82)

An excise tax is hereby imposed on every person exercising the privilege of generating electricity from geothermal resources extracted in Lake County.

(Ord. No. 1228, § 1, 1-5-82)

The tax imposed by Section 18-3 1 shall be levied at a rate not exceeding six per cent of the gross market value of the electricity generated from geothermal resources within Lake County on and after July 1, 1982. The tax rate shall be established and may be modified, from time to time, by the Board of Supervisors.

(Ord. No. 1228, § 1, 1-5-82)

The tax imposed by Section 18-31 shall be due and payable to the Lake County Tax Collector quarterly, on or before the last day of the second month next succeeding each quarterly period in which the generation occurs. A return for the preceding quarterly period shall be filed with the Tax Collector together with a remittance of the amount of the tax due.

(Ord. No. 1228, § 1, 1-5-82; Ord. No. 1556, § 1, 4-1-86)

If any amount required to be paid to the Tax Collector under this article is not paid when due, the Tax Collector may within three (3) years after the amount is due file for record in the office of any county recorder a certificate specifying the amount, interest, and penalty due, the name and address as it appears on the records of the Tax Collector of the person liable for the same, and the fact that the Tax Collector has complied with all provisions of this part in the determination of the amount required to be paid. Unless otherwise prohibited by law, from the time of the filing for record, the amount required to be paid together with any interest and penalty constitutes a lien upon all real property in that county owned by the person or afterward acquired by him and before the lien expires. The lien has the force, effect, and priority of a judgement lien and shall continue for ten (10) years from the time of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within ten (10) years from the date of filing of the certificate or within ten (10) years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of such filing the lien shall be extended to the real property in such county for ten (10) years unless sooner released or otherwise discharged.

(Ord. No. 1228, § 1, 1-5-82)

In addition to the remedy provided by Section 18-34, the Tax Collector may commence and prosecute any action or special proceeding in any court of competent jurisdiction to collect any monies due and owing because of the tax imposed by Section 18-31.

(Ord. No. 1228, § 1, 1-5-82)

The tax imposed by Section 18-31 shall not apply to any person obligated by the provisions of Article XIII of the California Constitution or by contract or agreement to pay annual property taxes on improvements directly utilized by such person in the exercise of the privilege of generating electricity from geothermal resources within Lake County.

The exemption provided by this section shall not apply to any person who, pursuant to the provisions of Article XIII of the California Constitution, is exempt from property taxation of any improvement directly utilized by such person in the exercise of the privilege of generating electricity from geothermal resources within Lake County.

(Ord. No. 1228, § 1, 1-5-82)

The Board of Supervisors may, from time to time, adopt rules necessary to implement this article. The rules may include, without limitation, provision for delinquencies, interest, penalties, fees, taxpayer record keeping, seizure and sale, claims, refunds, and the interpretation and application of this article. The Board of Supervisors may delegate responsibility for the administration of this article to other County officers, boards and commissions as is necessary and proper.

(Ord. No. 1228, § 1, 1-5-82)

All fees, taxes, interest and penalties collected pursuant to this article shall be deposited in a special fund and annually appropriated by the Board of Supervisors for public safety and roads in amounts deemed appropriate by the Board.

(Ord. No. 1228, § 1, 1-5-82)