Trinity County Municipal Code Ch. 3.30 Electricity Generation Tax

This chapter shall be known as the "Trinity County electricity generation tax ordinance."

(Ord. 3.40 §1, 1982)

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

(Ord. 3.40 §2, 1982)

An excise tax is imposed on every person exercising the privilege of generating electricity from water resources within the county.

(Ord. 3.40 §3, 1982)

The tax imposed by Section 3.30.030 shall be levied at the following rate:

A. During the first three years of generation of electricity, the tax shall be two percent of the gross market value of the electricity generated within the county from water resources on or after July 1, 1982.

B. During the second three years of generation of electricity, the tax shall be four percent of the gross market value of the electricity generated within the county from water resources on or after July 1, 1982.

C. After six years of generation of electricity, the tax shall be six percent of the gross market value of the electricity generated within the county from water resources on or after July 1, 1982.

(Ord. 3.40 §4, 1982)

The tax imposed by Section 3.30.030 shall be due and payable to the county tax collector quarterly, on or before the last day of the month next succeeding each quarterly period in which the generation occurs. A return for the preceding quarterly period shall be filed with the tax collector together with a remittance of the amount of the tax due.

(Ord. 3.40 §5, 1982)

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

(Ord. 3.40 §6, 1982)

In addition to the remedy provided by Section 3.30.060, the tax collector may commence and prosecute any action or special proceeding in any court of competent jurisdiction to collect any moneys due and owing because of the tax imposed by Section 3.30.030.

(Ord. 3.40 §7, 1982)

A. The tax imposed by Section 3.30.030 shall not apply to any person generating electricity from water resources for within-county personal consumption.

B. Any person subject to the tax imposed by Section 3.30.030 shall be entitled to have as a credit against the taxes an amount equal to that a municipality would be exempt from paying, due to the California Constitution, any law or court decision, on the same land and improvements.

(Ord. 3.40 §8, 1982)

The board of supervisors may, from time to time, adopt rules necessary to implement this chapter. The rules may include, without limitation, provision for delinquencies, interest, penalties, fees, taxpayer recordkeeping, seizure and sale, claims, refunds, and the interpretation of this chapter. The board of supervisors may delegate responsibility for the administration of this chapter to other county officers, boards and commissions as is necessary and proper.

(Ord. 3.40 §9, 1982)

All fees, taxes, interest and penalties collected pursuant to this chapter shall be deposited in a special fund and annually appropriated by the board of supervisors, pursuant to Article XIIIB of the California Constitution in amounts deemed appropriate by the board.

(Ord. 3.40 §10, 1982)

Any revenue produced by Section 3.30.030 in excess of the appropriation limit of the county shall be used to reduce the annual property tax allocation to the county pursuant to Section 2 of Article XIIIB of the California Constitution.

(Ord. 3.40 §11, 1982)