Chapter 2 — UTILITY USER TAX EXEMPTION

The Finance Director is hereby authorized and directed to implement a system to provide exemptions from the Utility User Tax for qualifying residential users.

The following eligibility criteria are established for the specified exemptions:

(a) Successful application for and acceptance in Pacific Gas & Electric Company's (PG&E)
California Alternate Rates For Energy (CARE) Program, with eligibility criteria and
verification as required by PG&E.

(b) Successful application for and acceptance in Pacific Bell's Universal Lifeline (Lifeline)
Program, with eligibility criteria and verification as required by Pacific Bell.

The exemptions pursuant to this Chapter are effective until such time as applicant no longer qualifies for PG&E's CARE program or Pacific Bell's Lifeline program, PG&E or Pacific Bell terminates said programs, or until June 30, 2005. The City Council shall have the authority to extend said program for an additional period of time after review of the fiscal impacts of said exemptions.

This Chapter shall not apply to any person who otherwise would receive from any public agency the amount of tax referred to in Section 6.2.105 imposed upon such person for the purpose of paying such tax.

The PG&E exemption shall be for a term beginning October 1, 2001, and ending June 30, 2005. The Pacific Bell exemption shall be for a term beginning September 1, 2002, and ending June 30, 2005.

Editor's Note: Former Title 6, Chapter 2, Finance: Subsidies, was repealed and deleted by Resolution No. 87-85, 05/18/1987. (Resolution No. 2005-156, 11/21/2005 [§§6.2.110-6.2.120]; Resolution No. 2002-71, 05/20/ 2002 [§§6.2.100-6.2.120]; Resolution No. 2001-107, 07/02/2001 [§§6.2.100-6.2.115]; Res. No. 2024-061, 6/17/2024 [§§6.2.100-6.2.120])

CHAPTER 3 (RESERVED)