Pomona Municipal Code § 50-205 Gas users tax

Footnotes:

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Cross reference— Utilities, ch. 62.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

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 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.

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, recording services, search functions, or other interactive services or communications that are associated with or incidental to the provision, use or enjoyment of video services.

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

City means the City of Pomona.

City manager means the city manager or his or her authorized representative.

City treasurer means the city treasurer of the city or his or her designee.

Internet access means the service of providing the initial access to the internet and the data services it provides, whether by dial-up, broadband, cable, model, or other technology, but does not mean telephone communications services using internet technology (such as voice of internet protocol services) provided to one who otherwise has internet access.

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.

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.

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 nonprofit), 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 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.

Post-paid telecommunication service means the telecommunication service obtained by making a payment on a telecommunication-by-telecommunication 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 telecommunications 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 telecommunications 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 telecommunications channel is a physical or virtual path of telecommunications over which signals are transmitted between or among customer channel termination points (i.e., the location where the customer either inputs or receives the telecommunications).

Service address means either:

(1) The location of the service user's telecommunication equipment from which the telecommunication originates or terminates, regardless of where the telecommunication 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 or, if not known, the point of sale of the services.

Service supplier means any entity or person, including the city, that provides telecommunication service to a user of such service within the city. The term includes any entity or person required to collect, or self-collect tax under this article and to remit such tax imposed by this chapter, including the billing agent of such an entity or person in the case of electric, gas, water or telecommunication service suppliers.

Service user means a person required to pay a tax imposed under the provisions of this chapter.

Small business means 50 or less employees.

State means the State of California.

Streamlined sales and use tax agreement means the multi-state agreement commonly known and referred to as the streamlined sales and use tax agreement, as it is amended from time to time.

Telecommunications services 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, whether such transmission, conveyance, or routing occurs by wire, cable, fiber-optic, light wave, laser, microwave, radio wave, (including but not limited to, cellular service, commercial mobile service, personal communications service (PCS), specialized mobile radio (SMR), and other types of personal wireless service (see 47 USCA section 332(c)(7) (C)(i)) regardless of radio spectrum used), switching facilities, satellite or any other technology now existing or developed after the adoption of this division, and includes without limitation, fiber optic, coaxial cable, and wireless. 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 Telecommunications Commission as enhanced or value added, and includes video and/or data services that is functionally integrated with "telecommunication 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; ancillary video services; intrastate, interstate, and international telecommunication services; central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three-way calling), local number portability, text messaging, instant messaging, mobile telecommunications service; connection, reconnection, termination, movement, or change of telecommunication services; late payment fees; access and line charges; universal service charges; regulatory, administrative and other cost recovery charges; local number portability charges; prepaid telecommunication service (to the extent that it is practicable for the service supplier to collect the correct tax imposed under this chapter from the service supplier), including but not limited to prepaid calling cards; post-paid telecommunication service; private telecommunication service; paging service; 800 service (or any other toll-free numbers designated by the Federal Telecommunications Commission); 900 service (or any other similar numbers designated by the Federal Telecommunications Commission for services whereby subscribers who call in to prerecorded or live service); or value-added non-voice data service. For purposes of this section, "private telecommunication service" means any dedicated telephone communications service that entitle a user to exclusive or private use of communications channels. Nothing in the definition of telecommunications devices is intended to include charges for internet access within the scope of taxable charges for telecommunications services under this article.

VoIP (voice over internet protocol) means the digital process of making and receiving real-time voice transmissions over any internet protocol network.

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.

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.

(Code 1959, § 9-210; Ord. No. 2279, § 1 (part); Ord. No. 3757, § 1 (part); Ord. No. 4127, § 1, 11-3-2009)

Cross reference— Definitions generally, § 1-2.

(a) Nothing in this article 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.

(b) Any service user that is exempt from the tax imposed by this chapter pursuant to subsection (a) of this section shall file an application with the city treasurer for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name for such service. Said application shall be made upon a form approved by the city treasurer and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all telecommunication and video service suppliers serving that service user. If deemed exempt by the city treasurer, such service user shall give the city treasurer timely written notice of any change in telecommunication service suppliers so that the city treasurer can properly notify the new telecommunication service supplier of the service user's tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of telecommunication users' taxes collected and remitted to the city treasurer from such service user as a result of such noncompliance. The decision of the city treasurer may be appealed by filing an application with the city treasurer and appeal to the city manager as a prerequisite to a suit thereon.

(c) The city council may, by resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or service shall be exempt, in whole or in part from such tax for a specified period of time.

(Code 1959, § 9-211; Ord. No. 2279, § 1 (part); Ord. No. 4127, § 1, 11-3-2009)

(a) There is hereby imposed a tax upon every person in the city using telecommunication services, including services for intrastate, interstate, or international calls billed to a customer with a service address within the city's tax jurisdiction ("telecommunication utility users' tax") to the extent permitted by federal and state law. Interstate calls shall be deemed to include calls to all districts, territories and possessions of the United States, including the District of Columbia. The term "charges," as used in this section, includes charges made for (i) telephone service; (ii) minimum charges for service, including customer charges, demand charges, standby charges, and annual and monthly charges, and (iii) 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 telecommunication services provided. Telecommunication utility users' tax is intended to, and does, apply to all charges within the city's tax jurisdiction, such as charges billed to a telephone account having a situs in the city as permitted by the Mobile Telecommunications Sourcing Act of 2000, 4 U.S.C section 116, et seq. The tax imposed by this section shall be as follows:

(1) Residential users: Nine percent, effective January 1, 1997.

(2) Commercial/industrial users: Nine percent, effective January 1, 1997.

There is a rebuttable presumption that telecommunication 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 telecommunication services.

(b) The city treasurer may issue and disseminate to telecommunication service suppliers, which are subject to the tax collection requirements of this chapter, sourcing rules for the taxation of other telecommunication services, including but not limited to postpaid telecommunication services, prepaid telecommunication services, and private telecommunication services, provided that such rules are based upon custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation.

(c) To prevent actual multi-jurisdictional taxation of telecommunication services subject to tax under this section, any service user, upon proof to the city treasurer that the service user has previously paid the same tax in another state or local jurisdiction on such telecommunication 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 local jurisdiction; provided, however, the amount of credit shall not exceed the tax owed to the city under this section.

(d) Exemptions.

(1) As used in this section, the term "charges" shall not include charges for services paid for by inserting coins in coin-operated telephones, except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due.

(2) No tax shall be imposed under this section, except with respect to local telephone service, on any payment received from any person for services used in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general news service similar to that of the public press, or by means of radio broadcasting, if the charge for such service is billed in writing to such person.

(3) No tax shall be imposed under this section on any payment received for services furnished to an international organization designated under the International Organizations Immunities Act, and defined in 22 U.S.C section 288, or to the American National Red Cross.

(4) No tax shall be imposed under this section on any payment received for any toll telephone service which originates within a combat zone, as defined in Section 112 of Title 26 of the United States Code, from a member of the Armed Forces of the United States performing service in such combat zone, as determined under Section 112 of Title 26 of the United States Code.

(5) Only one payment of tax under this section shall be required with respect to the tax on any service, notwithstanding the lines or stations of one or more persons are used in furnishing such service.

(6) No tax shall be imposed under this section on the amount paid for any toll telephone service described in Section 4252(b)(2) of Title 26 of the United States Code to the extent that the amount so paid is for use by a common carrier, telephone or telegraph company, or radio broadcasting station or network in the conduct of its business as such.

(7) No tax shall be imposed under this section on so much of any amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to such installation.

(8) No tax shall be imposed under this section on any amount paid by a nonprofit hospital for services furnished to such organization. For purposes of this exemption, the term "nonprofit hospital" means a hospital referred to in Section 170(b)(1)(A)(iii) of Title 26 of the United States Code which is exempt from federal income tax under Section 501(a) of Title 26 of the United States Code.

(9) No tax shall be imposed under this section upon any payment received for services or facilities furnished to the government of any state, or any political subdivision thereof, or the District of Columbia.

(10) No tax shall be imposed under this section on any amount paid by a nonprofit educational organization for services or facilities furnished to such organization. For purposes of this exemption, the term "nonprofit educational organization" means an educational organization described in Section 170(b)(1)(A)(ii) of Title 26 of the United States Code which is exempt from federal income tax under Section 501(a) of Title 26 of the United States Code. The term also includes a school operated as an activity of an organization described in Section 501(c)(3) of Title 26 of the United States Code which is exempt from federal income tax under Section 501(a) of Title 26 of the United States Code, if such school normally maintains a regular facility and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

(e) The tax imposed in this section shall be collected from the service user by the person providing the telecommunication services. The amount of tax collected in the month must be received by the city treasurer on or before the 20th day of the following month. The duty to collect the tax based on a measure including charges for interstate and international telecommunication services shall commence with the first regular billing period of each service user ending on or after the effective date of the ordinance from which this section is derived. The city treasurer may consider state-wide interpretative rules and guidelines as a factor in determining the intent of voters adopting this section. To the extent that the city treasurer determines that the tax imposed under this section shall not be collected in full for any period of time, and such administrative ruling falls within the city treasurer's discretion to settle disputes, the city treasurer's exercise of prosecutorial forbearance under this chapter does not constitute a change in taxing methodology for purposes of Government Code section 53750(h), and the city does not waive or abrogate its ability to impose the telecommunication utility users' tax in full as a result of issuing such administrative rulings and may suspend such rulings and recommence collection of the tax without additional voter approval.

(f) To prevent actual multiple taxation of any service that is subject to tax under subsection (a) of this section and which consists of a call that originates or terminates outside of the city, any service user, upon proof that such service user has paid a tax in another taxing jurisdiction of the United States on such call, shall be allowed a credit against the tax imposed in subsection (a) of this section to the extent of the amount of such tax properly due and paid in such other taxing jurisdiction of the United States. However, no credit may be allowed for any tax paid to another taxing jurisdiction on any call to the extent that such call may not, under the Constitution and Statutes of the United States, be made the subject of taxation by such other taxing jurisdiction of the United States. For purposes of imposing a tax or establishing a duty to collect and remit a tax under this chapter, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the telecommunication 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 telecommunication 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; 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 telecommunication services that are subject to the telecommunications utility users' tax.

(g) 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 nontaxable charges. If the service supplier offers a combination of taxable and nontaxable services, and the charges are separately stated, then for taxation purposes, the values assigned the taxable and nontaxable 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 of the taxable and nontaxable services.

(Code 1959, § 9-212; Ord. No. 2279, § 1 (part); Ord. No. 2381, § 1 (part); Ord. No. 2777, § 1 (part); Ord. No. 3179, § 1 (part); Ord. No. 3278, § 1 (part); Ord. No. 3330, § 1 (part); Ord. No. 3331, § 3 (part); Ord. No. 3517, § 1; Ord. No. 3604, § 1; Ord. No. 3744, § 1; Ord. No. 3829 § 1 (part); Ord. No. 4127, § 1, 11-3-2009)

(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 following rates of percentage of the charges made for such energy and shall be paid by the person paying for such energy. The term "charges," as used in this section, includes charges made for (i) metered energy; and (ii) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges. The tax imposed by this section shall be as follows:

(1) Residential users: nine percent, effective January 1, 1997.

(2) Commercial/industrial users: nine percent, effective January 1, 1997.

(b) As used in this section, the term "using electrical energy" shall not mean 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 apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electric public utility or governmental agency at a point within the city for resale.

(c) The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the city treasurer on or before the 20th day of the following month.

(Code 1959, § 9-213; Ord. No. 2279, § 1 (part); Ord. No. 2381, § 1 (part); Ord. No. 2777, § 1 (part); Ord. No. 3278, § 1 (part); Ord. No. 3330, § 1 (part); Ord. No. 3331, § 3 (part); Ord. No. 3440, § 1 (part); Ord. No. 3517, § 2; Ord. No. 3601, § 1 (part); Ord. No. 3772, § 1 (part); Ord. No. 3829, § 1 (part))

(a) There is imposed a tax upon every person in the city using gas in the city. The tax imposed by this section shall be at the following rates of percentage of the charges made for such gas and shall be paid by the person paying for such gas. The term "charges," as used in this section, includes charges made for (i) metered gas; and (ii) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges. The tax imposed by this section shall be as follows:

(1) Residential users: nine percent, effective January 1, 1997.

(2) Commercial/industrial users: nine percent, effective January 1, 1997.

(b) There shall be excluded from the base on which the tax imposed in this section is computed charges made:

(1) For gas which is to be resold and delivered through mains or pipes;

(2) For gas sold for use in the generation of electrical energy by a public utility or a governmental agency; and

(3) By a gas public utility for gas used and consumed in the conduct of the business of gas public utilities.

(c) The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the city treasurer on or before the 20th day of the following month.

(Code 1959, § 9-214; Ord. No. 2279, § 1 (part); Ord. No. 2381, § 1 (part); Ord. No. 2777, § 1 (part); Ord. No. 3179, § 1 (part); Ord. No. 3278, § 1 (part); Ord. No. 3330, § 1 (part); Ord. No. 3331, § 3 (part); Ord. No. 3440, § 1 (part); Ord. No. 3517, § 3; Ord. No. 3601, § 1 (part); Ord. No. 3772, § 1 (part); Ord. No. 3829, § 1 (part))

(a) There is imposed a tax upon every person in the city using water in the city. The tax imposed by this section shall be at the following rates of percentage of the charges made for such water and shall be paid by the person paying for such water. The term "charges," as used in this section includes charges made for (i) metered water, and (ii) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges. The tax imposed by this section shall be as follows:

(1) Residential users: nine percent, effective January 1, 1997.

(2) Commercial/industrial users: nine percent, effective January 1, 1997.

(b) The tax imposed in this section shall be collected from the service user by the person supplying the water.

(c) The term "using water," as used in this section, shall not include the mere receiving of water by a public utility or governmental agency at a point within the city for resale.

(Code 1959, § 9-215; Ord. No. 2279, § 1 (part); Ord. No. 2381, § 1 (part); Ord. No. 2777, § 1 (part); Ord. No. 3179, § 1 (part); Ord. No. 3278, § 1 (part); Ord. No. 3330, § 1 (part); Ord. No. 3440, § 1 (part); Ord. No. 3517, § 4; Ord. No. 3601, § 1 (part); Ord. No. 3772, § 1 (part))

(a) Taxes collected from a service user which are not remitted to the city treasurer on or before the due dates provided in this article are delinquent.

(b) Interest and penalties for delinquency in remittance of any tax collected or any deficiency determination shall attach and be paid by the person required to collect and remit at the rates and in the same manner as is provided in article VIII of this chapter for delinquency in payment of business tax.

(c) The city treasurer shall have power to impose additional penalties upon persons required to collect and remit taxes under this article for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in article VIII of this chapter for such penalties upon persons required to pay business tax.

(d) Every penalty imposed and such interest as accrues under this section shall become a part of the tax required to be remitted.

(Code 1959, § 9-216; Ord. No. 2279, § 1 (part); Ord. No. 3331, § 3 (part))

Any tax required to be paid by a service user under this article 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 city treasurer shall be deemed a debt owed to the city by the person required to collect and remit. Any person owing money to the city under this article shall be liable to an action brought in the name of the city for the recovery of such amount.

(Code 1959, § 9-217; Ord. No. 2279, § 1 (part); Ord. No. 3331, § 3 (part))

The duty to collect and remit the taxes imposed by this article shall be performed as follows:

(1) The tax shall be collected and turned over to the city insofar as practicable at the same time as and along with the charges made in accordance with the utility's regular billing practice. If the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and the tax from a service user shall be deemed to have been paid.

(2) The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of the ordinance from which this article is derived. 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 period.

(Code 1959, § 9-218; Ord. No. 2279, § 1 (part))

(a) The city treasurer shall have the power and duty and is hereby directed to enforce each and all of the sections of this article.

(b) In administering and enforcing the sections of this article, the city treasurer shall have the same powers and duties with respect to collecting the tax provided in this article as he has under article VIII of this chapter with respect to collecting the business tax.

(Code 1959, § 9-219; Ord. No. 2279, § 1 (part); Ord. No. 3331, § 3 (part))

The city treasurer may make an assessment for taxes not remitted by a person required to remit by this article. The city treasurer shall give written notice to the assessee by mail of this assessment. Within ten days of giving such notice, any person aggrieved by the decision of the city treasurer may appeal to the city council by filing a notice of appeal with the city treasurer. Such notice shall state the grounds thereof, and the treasurer shall set a hearing on the appeal before the city council within 30 days from receipt thereof. At such hearing the appellant may present relevant evidence as to the alleged lack of sufficiency of the assessment. At the conclusion of the hearing the city council shall affirm, overrule or modify the treasurer's assessment and shall set forth in its decision its findings and conclusions which the treasurer shall within 30 days deliver to the appellant by mail.

(Code 1959, § 9-220; Ord. No. 2279, § 1 (part); Ord. No. 3331, § 3 (part))

Whenever the city treasurer determines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a service supplier or that a service user has failed to pay the amount of the tax for a period of two or more billing periods or whenever the city treasurer deems it in the best interest of the city, he may relieve the service supplier of the obligation to collect taxes due under this article from such service users for specified billing periods. The city treasurer 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, addressed to the service user at the address to which the billing was made by the service supplier 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 city treasurer within 15 days from the date of service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, but not less than $5.00. The penalty shall become part of the tax required to be paid.

(Code 1959, § 9-221; Ord. No. 2279, § 1 (part); Ord. No. 3331, § 3 (part))

It shall be the duty of every person required to collect and remit to the city any tax imposed by this article to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he may have been liable for the collection and remittance to the city treasurer, which records the treasurer shall have the right to inspect at any reasonable time.

(Code 1959, § 9-222; Ord. No. 2279, § 1 (part); Ord. No. 3331, § 3 (part))

(a) A person required to collect and remit taxes imposed under this article may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the city treasurer that the service user from whom the tax has been collected did not owe the tax. However, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the persons required to collect and remit.

(b) Whenever a utility service supplier, pursuant to an order of the state 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 article 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.

(Code 1959, § 9-223; Ord. No. 2279, § 1 (part); Ord. No. 3291, § 1; Ord. No. 3331, § 3 (part))

(a) Effective August 1, 1996, the total taxes imposed by this article upon any one service user upon the use of telephone, electricity, gas and water during any one fiscal year, which year shall commence August 1 and shall terminate July 31 of the subsequent year, shall not exceed the amount indicated in the city's utility users' tax schedule available through the city's revenue division and available on the city's website.

(b) The maximum annual tax set forth in subsection (a) of this section shall be adjusted by the city treasurer effective August 1, 1993, and annually thereafter by either a resolution or an ordinance, effective August 1 of each succeeding year, in a percentage amount equal to the change in the Consumer Price Index during the 12-month period for the Metropolitan Los Angeles-Anaheim-Riverside Area or other succeeding index, as published by the United States Bureau of Labor Statistics.

(Code 1959, § 9-223a; Ord. No. 2295, § 1 (part); Ord. No. 2382, § 1; Ord. No. 2777, § 1 (part); Ord. No. 3278, § 1 (part); Ord. No. 3440, § 1 (part); Ord. No. 3517, § 5; Ord. No. 3601, § 1 (part); Ord. No. 3678, § 1; amended during 6/94 supplement; amended during 6/95 supplement; amended during 6/96 supplement; Ord. No. 4202, § 2, 5-18-2015; Ord. No. 4226, § 3, 5-16-2016)

(a) Effective August 1, 1996, the total taxes imposed by this article upon any "small business" service user, licensed under section 50-412(16) of division 3 of article VIII of chapter 50, upon the use of telephone electricity, gas, and water during any one fiscal year, which year shall commence August 1st and shall terminate July 31st of the subsequent year, shall not exceed the amount indicated in the city's utility users' tax schedule available through the city's revenue division and available on the city's website.

(b) The maximum annual tax set forth in subsection (a) of this section shall be adjusted by the city treasurer effective August 1, 1996, and annually thereafter by either a resolution or an ordinance, effective August 1 of each succeeding year, in a percentage amount equal to the change in the Consumer Price Index during the 12-month period for the Metropolitan Los Angeles-Anaheim-Riverside Area or other succeeding index as published by the United States Bureau of Labor Statistics.

(Code 1959, § 9-223b; Ord. No. 3757, § 1 (part); amended during 6/96 supplement; Ord. No. 4091, § 1, 7-16-2007; Ord. No. 4202, § 2, 5-18-2015; Ord. No. 4226, § 3, 5-16-2016)

(a) Any service user who pays taxes imposed by this article in excess of the maximum set by section 50-215 during a fiscal year, beginning August 1 and ending July 31, shall be entitled to a refund of such excess amount paid. Applications for the refund may be made by the service user monthly after proof has been given to the city treasurer by sworn statements on forms provided by the city together with copies of utility bills showing that the total amount of taxes billed and collected by the service supplier and paid by the service user exceeds such maximum in such year.

(b) As an alternate to the refund procedure, when the service user has provided proof to the city treasurer as required in subsection (a) of this section showing he has paid during the fiscal year the maximum amount of tax specified by section 50-215, the city treasurer may at his discretion issue an exempt certificate to the service user for the remainder of the fiscal year. Payment of such maximum may be made by any service user directly to the city, and thereupon the service user may apply for an exempt certificate. The exempt certificate shall authorize the service supplier to refrain from collecting the taxes imposed by this article for the remainder of the fiscal year from the exempt service user. The city treasurer shall immediately notify all service suppliers affected of the name and address of all those service users issued an exempt certificate authorized by this section. However, at the end of the fiscal year, which for the purposes of this section shall be July 31, the service supplier shall again commence collecting these taxes from the service user until another exempt certificate is issued to the service user and notice thereof is given by the city treasurer.

(Code 1959, § 9-224; Ord. No. 2295, § 1 (part); Ord. No. 3331, § 1 (part); Ord. No. 3440, § 1 (part))

(a) The tax imposed by this article shall not apply during any calendar year to persons residing in the city who use telephone, gas, electric or water services in or upon the premises where their residential unit is situated and whose gross income from all sources whatsoever is within the criteria indicated in the city's utility users' tax schedule available through the city's revenue division and available on the city's website.

(b) The gross income levels as set forth in subsection (a) of this section shall be adjusted effective July 1, 1986, and annually thereafter by either a resolution or an ordinance, effective on July 1 of each succeeding year, in a percentage amount equal to the change in the Consumer Price Index during the 12-month period for the Metropolitan Los Angeles-Anaheim-Riverside Area as published by the United States Bureau of Labor Statistics.

(c) If a person has suffered an extreme financial emergency or if the payment of the tax imposed by this article shall cause any person undue hardship regardless of his gross income, the treasurer, upon the finding that such undue hardship exists, may exempt such person from the payment of such tax.

(Code 1959, § 9-225; Ord. No. 2295, § 1 (part); Ord. No. 2380, § 1; Ord. No. 2467, § 1; Ord. No. 2777, § 1 (part); Ord. No. 3008, § 1; Ord. No. 3149, § 1; Ord. No. 3331, §§ 1, 2; amended during 6/87 supplement; Ord. No. 3440, § 1 (part); amended during 6/89 supplement; amended during 6/90 supplement; amended during 6/91 supplement; amended during 9/92 supplement; amended during 9/93 supplement; amended during 6/94 supplement; amended during 6/95 supplement; amended during 6/96 supplement; Ord. No. 4202, § 3, 5-18-2015; Ord. No. 4226, § 4, 5-16-2016)

Any service user exempt from the taxes imposed by this article for any given year because of section 50-218 may file an application with the city treasurer for an exempt certificate. Such application shall be made upon forms supplied by the city treasurer and shall recite facts under oath which qualify the applicant for an exemption under section 50-218. The city treasurer upon receipt of such applications shall review them and issue exempt certificates to those applicants he determines qualify and shall notify all service suppliers affected that such exempt certificates have been issued and stating the name of the applicant and address to which such exempt service is being supplied. Upon receipt of the notice, the service supplier shall not be required to continue to collect any further tax imposed by this article from such exempt service user until further notice by the treasurer is given. The city treasurer shall process all applications received by him by the 15th of each month and make his determination of sufficiency. If he grants an exempt certificate he shall notify the service supplier thereof by the last day of the month. The service supplier shall not, however, be required to eliminate such exempt service user from its billing procedure until 30 days after receipt of such notice by the city treasurer. All exempt certificates shall expire on December 31 of the year in which they are issued, and unless application for renewal thereof is made before November 15 and granted before November 30 and the service suppliers notified of such renewal, the service suppliers shall have the duty to collect the taxes imposed by this article in the manner provided by this article. The city treasurer shall also notify the service supplier by January 1 of each year to resume taxing the accounts of those service users who have not applied for renewal of their exempt status during the specified period or whose applications for such renewal have been denied. Upon receipt of the written notification, the service supplier shall resume taxing those accounts affected with the first billing period beginning on and after January 1. Notwithstanding any of the provisions of this section, however, any service supplier who determines by any means readily available to it that a new nonexempt service user during any calendar year is receiving service through a meter or connection exempt by virtue of an exempt certificate issued to a previous user of the same meter or connection, such service supplier shall insofar as feasible, taking into account the nature of its accounting system and computer programming, resume the collection of taxes imposed by this article upon such new nonexempt service user. Any service user exempt from the taxes imposed by this article during any given year because of section 50-218 and who has paid such taxes may make application for a refund of any such taxes collected from him by any service supplier during such year by filing such application with the city treasurer not sooner than January 1 or later than March 15 following the year for which such exemption is claimed. Such applications shall be upon forms supplied by the city treasurer, and statements made therein shall be under oath and the applicant shall declare facts qualifying the applicant to be exempt under section 50-218. The application shall also be accompanied by original customer copies of bills showing the amount of such taxes collected by service suppliers during such year. If the applicant has lost or destroyed such bills and cannot supply them, the maximum refund that shall be permitted to him shall not exceed $12.00 for any one-year period; provided, however, that if such applicant has been granted an exempt certificate during such year, the total refund for the applicant for that year shall not exceed $1.00 per month for each full month before such exempt certificate was issued. The city treasurer shall review all such applications and determine if they recite facts qualifying the application for an exemption. Those applications he determines to qualify the applicant for a refund shall be forwarded to the director of finance and the treasurer for refund payment. If any application for an exemption or refund as permitted to be filed by this section is determined to be deficient by the city treasurer for failure to set forth the facts necessary to qualify the applicant for an exemption or refund or if the city treasurer has reason to believe the applicant has failed to truthfully set forth such facts, he may deny the application by giving written notice thereof and by stating therein the grounds for such denial and mailing such notice in a sealed envelope, postage prepaid, addressed to the applicant at the address shown upon the application.

(Code 1959, § 9-226; Ord. No. 2295, § 1 (part); Ord. No. 3331, § 3 (part))

Any tax payable under this article which is paid later than prescribed by this article and when payment is not received until after July 31 and when such payment constitutes the maximum charge as set forth in section 50-215, a penalty of 12 percent shall be paid together with the tax.

(Code 1959, § 9-227; Ord. No. 2382, § 2; Ord. No. 3440, § 1 (part))