Sacramento Municipal Code Ch. 3.32 Utility User Tax

The following words and phrases whenever used in this chapter shall be construed as defined in this section.

"Cable television corporation" shall have the same meaning as defined in Section 215.5 of the Public Utilities Code of the state of California, as said section existed on January 1, 1969.

"City" means the city of Sacramento.

"Month" means a calendar month.

"Person" means all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies, municipal corporations, municipal utility districts, and individuals.

"Service supplier" means a person required to collect and remit a tax imposed under the provisions of this chapter.

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

"Telephone corporation," "electrical corporation" and "gas corporation" shall have the same meanings as defined in Sections 234, 218 and 222, respectively, of the Public Utilities Code of the state of California, as such sections existed on January 1, 1969. (Prior code § 41.06.050)

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. (Prior code § 41.06.051)

A. There is imposed a tax upon every person with a billing or service address in the city, other than a public agency, who uses intrastate, interstate or international communications services, to the maximum extent permitted by state and federal law. The tax imposed by this section shall be at the rate of seven percent of the charges for such services and shall be paid by the person paying for such services.

B. The following words and phrases whenever used in this section shall be construed as defined herein:

1. "Ancillary telecommunications services" means services that are associated with or incidental to the provision, use or enjoyment of communications services, including, but not limited to, the following services: conference bridging service, detailed telecommunications billing service, directory assistance service, vertical service and voice mail service.

2. "Communications services" means the transmission, conveyance, or routing of voice, audio, video, data or any other communications information or signals to a point, or between or among points, whatever the technology used, and whether or not that information is transmitted through interconnected service with the public switched network, or through fiber optic, coaxial cable, power line transmission, broadband connections or technologies, digital subscriber line or other wired technology or any wireless transmission. The term "communications services" includes 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 those 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 or data services that are functionally integrated with communications services. Communications services include but are not limited to the following services, regardless of the manner or basis on which those services are calculated or billed: 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; ancillary telecommunications services; prepaid and post-paid telecommunications services (including, but not limited to, prepaid calling cards); mobile telecommunications services; private communications services, paging services; video services; 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 call in to pre-recorded or live service). Communications services does not include either digital downloads such as email or digital products such as books, music, ringtones, games and similar digital products, or that portion of cable or video television services subject to a cable or video television franchise fee.

3. "Communications user tax" means the tax imposed by this section.

4. "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.

5. "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.

6. "Directory assistance service" means an ancillary service of providing telephone number information or address information.

7. "Mobile telecommunications services" shall have the same meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124) and the regulations thereunder.

8. "Private communications services" means any dedicated communications services that entitle the user to the exclusive or priority use of communications channels.

9. "Tax administrator" means the director of finance of the city of Sacramento or his or her designee.

10. "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.

11. "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.

12. "Video services" means video programming and any and all services related to the providing, recording, delivering, use or enjoyment 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, store or provide such services, and regardless of the manner or basis on which such services are calculated or billed, and includes ancillary video services, data services, telecommunication services, or interactive communications services that are functionally integrated with video services.

13. "Video service supplier" means any person that 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 telecommunications 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 telecommunications. A video service supplier includes, but is not limited to, multi-channel video programming distributors (as defined in 47 U.S.C. Section 522(13)); open video systems (OVS) suppliers; and suppliers of cable television; master antenna television; satellite master antenna television; multi-channel multipoint distribution services (MMDS); video services using Internet protocol (e.g., IP-TV and IP-Video), that 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 services (including two-way communications), whatever their technology.

14. "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 to utilize the voice mail service.

C. The tax imposed in this section shall be collected from the service user by the person providing the intrastate, interstate or international communication services. The amount of tax collected in one month shall be remitted to the city collector on or before the last day of the following month. The amount on which the tax is based shall be the sum of all charges for such services included in the bill; except that if a non-taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable unless the service supplier or service user reasonably identifies actual charges for services not subject to tax. The service supplier or service user seeking a reduction has the burden of proving the proper valuation and apportionment of taxable and nontaxable charges based upon books and records that are kept in the regular course of business and in a manner consistent with generally accepted accounting principles.

D. Charges subject to the communications user tax include all amounts billed to the service user for communications services, unless such charge is otherwise exempt from the tax as provided in this section or under state or federal law. Such charges include but are not limited to the following: connection, reconnection, termination, movement, or change of communications services; late payment fees; detailed billing; voice mail service and other messaging services; directory assistance service; access and line charges; universal service charges; and regulatory, administrative and other cost recovery charges.

E. Mobile telecommunications services shall be sourced in accordance with the sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124). The tax administrator may issue and disseminate to service suppliers who are subject to the tax collection requirements of this section, sourcing rules for the taxation of other communications service, including, but not limited to, prepaid communications services, postpaid communications services, and private communications services, provided that such rules are based upon custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation. The tax administrator may also issue and disseminate to communications services suppliers who are subject to the tax collection requirements of this section, an administrative ruling identifying those communications services, or charges therefor, that are subject to the tax of subsection A. This administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by California Government Code Section 53750(h)(2)(A).

F. The following shall be exempt from any tax imposed by this section:

1. News Services. 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.

2. International Organizations. No tax shall be imposed under this section on any payment received for services furnished to a public international organization in which the United States participates pursuant to treaty or Act of Congress, or to the American National Red Cross.

3. Servicemen and Women in Combat Zone. No tax shall be imposed under this section on any payment received for any communications services which originates within a combat zone from a member of the Armed Forces of the United States performing service in such combat zone, as defined in and determined under Section 112 of Title 26 of the United States Code.

4. Items Otherwise Taxed. Only one payment of tax under this section shall be required with respect to the tax on any communications services.

5. Common Carriers and Communications Companies. No tax shall be imposed under this section on the amount paid for any communications services described in this section, 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.

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

7. Exemption for Nonprofit Educational Organizations. 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 subsection, 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, that is exempt from federal income tax under Section 501(a) of Title 26 of the United States Code, including a school operated as an activity of an organization described in Section 501(c)(3) of Title 26 of the United States Code that is exempt from federal income tax under Section 501(a), if such school normally maintains a regular faculty 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.

G. To prevent actual multiple taxation of communications services that are subject to tax under this section, any service user, upon proof that the service user owed and has paid a tax in another taxing jurisdiction on the communications services, shall be allowed a credit against the tax imposed in subsection A to the extent of the amount of the tax properly due and paid in the other taxing jurisdiction. However, no credit may be allowed for any tax paid to another taxing jurisdiction on any communications services to the extent that the communications services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the other taxing jurisdiction. Nor shall the amount of credit exceed the tax owed to the city under this section.

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 communications user 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 communications services used by a person with a service or billing address in the city 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 section. For communications services for which there is no billing address or primary physical location for the provision of services, the service address shall mean the point of sale of the services.

I. Amendment or Repeal. The communications user tax imposed by this section may be decreased, repealed or amended by the city council, but may not be increased without a vote of the people as required in California Constitution Article XIIIC and California Government Code Section 53750(h).

J. Audit of Communications User Tax. The city shall annually audit the communications user taxes imposed by this section to verify that tax revenues have been properly expended in accordance with the law. The annual audit shall be performed under the direction of the director of finance by a qualified independent third party employing reasonable, cost-effective procedures. (Ord. 2008-036 § 3; Ord. 2006-054 § 2; prior code § 41.06.052)

A. There is imposed a tax upon every person in the city, other than an electrical corporation or a public agency rendering electric utility service, or a gas corporation using electrical energy in the city. The tax imposed by this section shall be at the rate of five percent of the charges made for such energy, including minimum charges for service, and shall be paid by the person paying for such energy.

B. As used in this section, the words "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery, owned or possessed by him or her 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 be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the city for resale to service users, or the use of such energy in the production or distribution of water by a water corporation or a governmental agency.

C. The tax imposed in this section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one month shall be remitted to the city collector on or before the last day of the following month. (Prior code § 41.06.053)

In addition to the tax imposed by Section 3.32.050 of this chapter, there is imposed a tax upon every person in the city, other than an electrical corporation or a public agency rendering electric utility service, or a gas corporation using electrical energy in the city. The tax imposed by this section shall be at the rate of two and one-half percent of the charges made for such energy, including minimum charges for service, and shall be paid by the person paying for such energy. The provisions of this chapter, including subsections B and C of Section 3.32.050 of this chapter shall apply to the additional tax imposed by this section. (Prior code § 41.06.053-1)

A. There is imposed a tax upon every person in the city, other than a gas corporation or an electrical corporation, or a public agency rendering electric utility service using in the city gas which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of five percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas.

B. As used in this section, the word "charges" shall not include charges made for gas used in the generation of electrical energy by an electrical corporation or a governmental agency or charges for gas used in the production or distribution of water by a water corporation or governmental agency.

C. As used in this section, the words "using gas" shall not be construed to mean the receiving of such gas by a gas corporation or governmental agency at a point within the city for resale to service users.

D. 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 collector on or before the last day of the following month. (Prior code § 41.06.054)

In addition to the tax imposed by Section 3.32.070 of this chapter, there is imposed a tax upon every person in the city, other than a gas corporation or an electrical corporation, or a public agency rendering electric utility service using in the city gas which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of two and one-half percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas. The provisions of this chapter, including subsections B and C of Section 3.32.070 of this chapter shall apply to the additional tax imposed by this section. (Prior code § 41.06.054-1)

A. There is imposed a tax upon every person other than a public agency in the city using cable television services in the city. The tax imposed by this section shall be at the rate of seven and one-half percent of the charges made for such services and shall be paid by the person paying for such services.

B. The tax imposed in this section shall be collected from the service user by the person providing the cable television services. The amount of tax collected in one month shall be remitted to the city collector on or before the last day of the following month. (Prior code § 41.06.054-2)

A. Taxes collected from a service user which are not remitted to the city collector on or before the due dates provided in this chapter are delinquent.

B. Penalties for delinquency in remittance of any tax collected shall attach and be paid by the person required to collect and remit at the rate of fifteen (15) percent of the total tax collected herein.

C. The city collector shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud or negligence in reporting or remitting at the rate of fifteen (15) percent of the amount of the tax collected or as recomputed by the city collector.

D. In addition to the penalties imposed by this section, any service supplier who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the penalty is imposed to the date upon which the tax and penalties are paid.

E. Every penalty and all interest imposed under the provisions of this section shall become a part of the tax required to be remitted. (Prior code § 41.06.055)

Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the city collector 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 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 § 41.06.056)

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

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 practice of the service supplier. Except in those cases where a service user has notified a service supplier that he or she is refusing to pay a tax imposed by this chapter which said service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.

B. 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 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 period. (Prior code § 41.06.057)

The city collector, with the approval of the city controller, may make administrative agreements to vary the strict requirements of this chapter so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier so long as the overall result of said agreements results 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 and available for public examination in the office of the city collector. (Prior code § 41.06.058)

A. The city collector may make an assessment for taxes not paid or remitted by a person required to pay or remit. A notice of the assessment, which shall refer briefly to the amount of the taxes and penalties imposed and the time and place when such assessment is due and payable, shall be submitted to the utility users tax appeals board for confirmation or modification. The utility users tax appeals board shall consist of the city manager, city controller, and city attorney, or their assistants. The city collector shall mail a copy of such notice of assessment to the person selling the service and to the service user at least ten (10) days prior to the date of the hearing and shall post such notice for at least five consecutive days prior to the date of the hearing on the bulletin board near the city clerk's office in the City Hall. Any interested party having any objections may appear and be heard at the hearing, provided his or her objection is filed in writing with the city clerk prior to the time set for the hearing. At the time fixed for considering said assessment, the utility users tax appeals board shall hear the same together with any objection filed as aforesaid, and thereupon may confirm or modify the assessment. The decision of the utility users tax appeals board shall be final and conclusive.

B. Whenever the city collector determines that a service user has notified a service supplier that he or she is refusing to pay the tax imposed by this chapter, or that a service user has failed to pay the amount of the tax to such person for a period of four or more billing periods where the service supplier bills monthly, or two or more billing periods where the service supplier bills bimonthly; or whenever the city collector deems it in the best interest of the city, he or she may relieve the service supplier of the obligation to collect taxes due under this chapter named service users for specific billing periods.

The city collector shall notify the service user that he or she 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 or her personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which the billing was made by the service supplier; or, should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the tax to the city collector within fifteen (15) days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five (25) percent of the amount of the tax set forth in the notice shall be imposed, but not less than ten dollars ($10.00). In addition to the penalty imposed, a service user who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date upon which the penalty was imposed to the date upon which the tax and penalty are paid. The penalty and all interest imposed shall become part of the tax herein required to be paid. (Prior code § 41.06.059)

It shall be the duty of every service supplier required to collect and remit to the city any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as such service supplier may have been required to collect and remit to the city collector, which records the collector or his authorized representative shall have the right to inspect at all reasonable times. (Prior code § 41.06.060)

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 collector under this chapter, it may be refunded as provided in subsections B and C of this section, provided that a claim in writing therefor is presented in accordance with the provisions of Section 3.04.070 within one year of the date of payment.

B. A person required to collect and remit taxes imposed under this chapter may request a refund for the amount overpaid, paid more than once or erroneously or illegally collected or received by establishing a right to a refund. In lieu of refunding an overpayment, the city collector may allow such person a credit of equal value to be applied against taxes to be remitted in the future. 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 person required to collect and remit.

C. A person who is a service user may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city, but only if it is established that the tax was not owed. If the person has paid the tax to the service supplier, the person may obtain a refund of the overpayment only if the person establishes that he or she has been unable to obtain a refund from the service supplier who collected the tax.

D. No refund shall be paid under the provisions of this section unless the claimant establishes a right thereto by written records showing entitlement thereto. (Ord. 2010-036 § 7; prior code § 41.06.061)

A. Notwithstanding the provisions of Section 3.32.160 of this chapter, refunds or credits may be made to certain service users as provided in this section.

B. A refund of the communications user tax imposed by Section 3.32.030 and cable television user tax imposed by Section 3.32.090 may be made upon valid application under the following conditions:

1. The service user is a "head of household"; and

2. The "household income" of the service user, as that term is defined in Section 20504 of the Revenue and Taxation Code, shall not exceed twenty-five thousand dollars ($25,000.00) for the calendar year ending in the fiscal year in which application for the refund is made; and

3. The "gross income" of the service user, as that term is defined in Section 17071 of the Revenue and Taxation Code, shall not exceed twenty-five thousand dollars ($25,000.00) for the calendar year ending in the fiscal year in which application for the refund is made; and

4. The utility services for which the service user has paid tax were delivered to such service user's residence and such residence is located within the city; and

5. The service user has paid the tax for all or part of the twelve (12) months of the calendar year ending in the fiscal year in which application for the refund is made; and

6. The service user has made no other application for a refund in the same calendar year.

C. The amount of the refund made pursuant to subsection B of this section shall be the total amount of the eligible tax for the calendar year ending in the fiscal year in which application for refund is made. The eligible tax is the tax paid as follows:

1. The tax imposed by Section 3.32.030, not to exceed the total annual tax on the telephone "lifeline flat rate service" rate as published by the largest local provider as of June 1st of the calendar year.

2. The tax paid as imposed by Section 3.32.090, not to exceed the total annual tax on the "economy basic" cable service rate as published by the largest local provider as of June 1st of the calendar year.

D. The refund provided for in subsections B and C shall be applied for on or before March 15th, in the year following the calendar year for which the tax is imposed on a form prescribed by the city and shall be payable by the city periodically on a timely basis as the validity of the applications made is established, but no later than June 30th of that year.

E. As used in this section, "head of household" means the person filing or who would file a federal income tax return as a head of household, or a single individual, or the husband or wife if a joint return is filed, but in such case, the individual applying for the refund must additionally declare that his or her spouse has not also applied for a refund for the same period of time.

F. The director of finance may audit applications made pursuant to this section and may require such proof as necessary to document conditions of eligibility. The director may deny in whole or in part refunds for applications found by the director to be in noncompliance, and the director shall seek repayment of any refund amounts paid by the city in excess of the amount for which the service user is qualified under subsection B or C.

G. A credit in an amount equal to the electrical user and additional electrical user taxes imposed by Sections 3.32.050 and 3.32.060 of this chapter may, upon valid application to the electrical service provider, be issued to a low-income service user under the following conditions:

1. The electrical energy was delivered to the service user's residence and such residence is located within the city; and

2. The service user is duly enrolled in a low-income assistance program provided by the person supplying the electrical energy. For the purposes of this subdivision, a low-income assistance program includes, but is not limited to, the Sacramento municipal utility district's energy assistance program; and

3. The eligibility criteria of the low-income assistance program of the person supplying electrical energy are based, in whole or in part, on the federal poverty guidelines.

H. A credit in an amount equal to the gas user and additional gas user taxes imposed by Sections 3.32.070 and 3.32.080 of this chapter may, upon valid application to the gas service provider, be issued to a low-income service user under the following conditions:

1. The gas was delivered to the service user's residence and such residence is located within the city; and

2. The service user is duly enrolled in a low-income assistance program of the person selling the gas. For the purposes of this subsection, a low-income assistance program includes, but is not limited to, Pacific Gas and Electric Company's California Alternative Rates for Energy Programs; and

3. The discount and eligibility criteria of the low-income assistance program of the person selling the gas are established by the California Public Utilities Commission.

I. Notwithstanding Sections 3.32.050(C), 3.32.060, 3.32.070(D) and 3.32.080 of this chapter, a person who supplies electrical energy or sells gas shall not be required to collect and remit the taxes that are imposed by Sections 3.32.050, 3.32.060, 3.32.070 and 3.32.080 from a service user who qualifies for a credit pursuant to subsection G or H of this section; provided, however, where a person is not required to collect and remit taxes pursuant to this subsection, the person shall include a statement in his or her monthly remittance to the city of the total taxes that have been imposed pursuant to Sections 3.32.050, 3.32.060, 3.32.070 and 3.32.080, but that have not been collected as a result of the credit provided for in subsections G and H of this section.

J. The city council shall review annually the refund and credit policies and procedures established by the ordinance codified in this section to determine how to continue the program. (Ord. 2010-036 § 8; Ord. 2005-053 § 1; Ord. 2004-010 § 1; Ord. 2003-012 § 1; Ord. 2002-040 § 1; Ord. 97-071 § 1; prior code § 41.06.062)