San Jose Municipal Code Part 6 Miscellaneous

If a tax under this chapter is added, repealed, increased, reduced, or the tax base is changed, the director shall follow the notice requirements of California Public Utilities Code Section 799.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

Unless specifically provided otherwise, any reference to a state or federal statute in this chapter shall mean such statute as it may be amended from time to time, provided that such reference to a statute herein shall not include any amendment thereto, or to any change of interpretation thereto by a state or federal agency or court of law with the duty to interpret such law, to the extent that such amendment or change of interpretation would, under California law, require voter approval of such amendment or interpretation, or to the extent that such change would result in a tax decrease. To the extent voter approval would otherwise be required or a tax decrease would result, the prior version of the statute (or interpretation) shall remain applicable; for any application or situation that would not require voter approval or result in a decrease of a tax, provisions of the amended statute (or new interpretation) shall be applicable to the maximum possible extent.

To the extent that the city's authorization to collect or impose any tax imposed under this chapter is expanded as a result of changes in state or federal law, no amendment or modification of this chapter shall be required to conform the tax to those changes, and the tax shall be imposed and collected to the full extent of the authorization up to the full amount of the tax imposed under this chapter.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

Pursuant to Section 1215 of the City's Charter, as may be amended, the revenues from the tax imposed by this chapter shall be subject to the annual audit performed by the city's independent auditor of the city's municipal books, records, accounts and fiscal procedures and which is reported in the city's comprehensive annual financial report.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

A. Satisfaction of tax obligation by service users. Any person who pays the tax levied pursuant to Section 4.70.500 of this chapter with respect to any charge for a telecommunications service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Section 4.68.080 of this Code with respect to that charge. Likewise, prior to April 1, 2009, any person who pays the tax levied pursuant to Section 4.68.080 of this Code with respect to any charge for a service subject to taxation pursuant to this chapter shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Section 4.70.500 of this chapter 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 users tax to the new telecommunications users tax (which transition period ends April 1, 2009) and to permit service suppliers, during that transition period, to satisfy their collection obligations by collecting either tax.

B. Collection of tax by service providers. Service suppliers shall begin to collect the tax imposed by this chapter as soon as feasible after the effective date of the chapter, but in no event later than permitted by Section 799 of the California Public Utilities Code.

C. Judicial determinations. In the event that a final court order should determine that the election enacting this Chapter 4.70 is invalid for whatever reason, or that any tax imposed under this Chapter 4.70 is invalid in whole or in part, then the tax imposed under Section 4.68.080 (unless repealed) shall automatically continue to apply with respect to any service for which the tax levied pursuant to this chapter has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this chapter is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the city) paid by a person with respect to a service and calculated pursuant to this chapter shall be deemed to satisfy the tax imposed under Section 4.68.080 on that service, so long as the tax is paid with respect to a service provided no later than six (6) months subsequent to the date on which the final court order is published.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

All remedies and penalties prescribed by this chapter or which are available under any other provision of law or equity, including but not limited to the California False Claims Act (Government Code Section 12650 et seq.) and the California Unfair Practices Act (Business and Professions Code Section 17070 et seq.), are cumulative. The use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

This chapter shall become effective immediately upon the date that this ordinance is confirmed and approved by the voters of San José at the statewide general election of November 2008.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)

Chapter 4.70 of Title 4 of the San José Municipal Code may be repealed or amended by the city council without a vote of the people. However, as required by Chapter XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this ordinance. The People of the City of San José affirm that the following actions shall not constitute an increase of the rate of a tax:

A. The restoration of the rate of the tax to a rate that is no higher than that set by this ordinance, if the city council has acted to reduce the rate of the tax;

B. An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this ordinance;

C. The establishment of a class of person that is exempt or excepted from the tax or the discontinuation of any such exemption or exception (other than the discontinuation of an exemption or exception specifically set forth in this ordinance); or

D. The collection of the tax imposed by this ordinance, even if the city had, for some period of time, failed to collect the tax.

(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)