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ORDINANCE NO. ~ q 3/
AN ORDINANCE OF THE CITY OF SAN BERNARDINO IMPOSING A
TELEPHONE, GAS, ELECTRICITY AND WATER USERS TAX.
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
SECTION ONE: Definitions. The following words and phrases
whenever used in this ordinance shall be construed as defined in
this section.
(a) "Person" shall mean all domestic and foreign corpora-
9 tions, associations, syndicates, joint stock companies, partner-
10 ships of every kind, joint ventures, clubs, Massachusetts busi-
11 ness or common law trusts, societies, and individuals.
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(b) "Month" shall mean a calendar month.
(c) "Service User" shall mean a person required to pay a
tax imposed under the provisions of this ordinance.
SECTION TWO: constitutional Exemptions. Nothing in this
ordinance shall be construed as imposing a tax upon any person
when imposition of such tax upon that person would be in viola-
tion of the Constitution of the United States or that of the State
of California.
SECTION THREE: Telephone Users Tax.
(a) There is hereby imposed a tax upon every person in
the City of San Bernardino using intrastate telephone communica-
tion services in the City of San Bernardino. The tax imposed by
this section shall be at the rate of five percent (5%) of the
charges made for such services and shall be paid by the person
paying for such services.
(b) 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
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charge shall be included in the base for computing the amount of
tax due; nor shall the term "telephone communication services"
include land mobile services or maritime mobile services as
defined in Section 2.1 of Title 47 of the Code of Federal Regula-
tions.
(c) The tax imposed in this section shall be collected
from the service user by the person providing the intrastate
telephone communication services. The amount of tax collected
in one month shall be remitted to the City Clerk on or before
the 20th day of the following month.
(d) Notwithstanding the provisions of subsection (a), the
tax imposed under this section shall not be imposed upon any
person for using intrastate telephone communications services to
the extent that the amounts paid for such services are exempt from
or not subject to the tax imposed under section 4251 of Title 26
of the united States Code.
SECTION FOUR: Electricity Users Tax.
(a) There is hereby imposed a tax upon every person in
the City of San Bernardino using electrical energy in the City
of San Bernardino. The tax imposed by this section shall be at
the rate of five percent (5%) of the charges made for such energy
and shall be paid by the person paying for such energy. "Charges" ,
as used in this section, shall include charges made for (1)
metered energy, and (2) minimum charges for service, including
customer charges, service charges, demand charges, standby charges,
and annual and monthly charges.
(b) As used in this section, the term "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 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
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of using it in the charging of batteries; nor shall the term
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the mere receiving of such energy by an electric public utility or
3 governmental agency at a point within the City of San Bernardino
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in the production or distribu-l
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for resale; or the use of such energy
51 tion of water by a public utility or a governmental agency.
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(c)
The tax imposed in this section shall be collected
7 from the service user by the person supplying such energy.
The
8 amount of tax collected in one month shall be remitted to the
9 City Clerk on or before the 20th day of the following month.
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SECTION FIVE: Gas User Tax.
111 (a) There is hereby imposed a tax upon every person in
121 the City of San Bernardino using in the City gas which is delivered
13 through mains or pipes. The tax imposed by this section shall be
14 at the rate of five percent (5%) of the charges made for such gas
15 and shall be paid by the person paying for such gas.
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(b) There shall be excluded from the base on which the tax
17 imposed in this section is computed charges made for gas which is
18 to be resold and delivered through mains or pipes; charges made for
19 gas sold for use in the generation of electrical energy or for the
20 production or distribution of water by a public utility or govern-
21 mental agency; and charges made by a gas public utility for gas
22 used and consumed in the conduct of the business of gas public
23 utili ties.
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(c) The tax imposed in this section shall be collected
25 from the service user by the person selling the gas. The amount
26 collected in one month shall be remitted to the City Clerk on
27 or before the 20th day of the following month.
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SECTION SIX: Water User Tax.
(a) There is hereby imposed a tax upon every person in the
30 City of San Bernardino using in the City water which is delivered
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through mains or pipes.
The tax imposed by this section shall be
32 at the rate of five percent (5%) of the charges made for such
water and shall be paid by the person paying for such water.
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(b) There shall be excluded from the base on which the
tax imposed in this section is computed charges made for water
which is to be resold and delivered through mains or pipes; and
charges made by a municipal water department, public utility or
a county or municipal water district for water used and consumed
by such department, utility or district in the conduct of the
business of such department, utility or district.
(c) The tax imposed in this section shall be collected
from the service user by the person, municipal water department,
public utility, county or municipal water district selling the
water. The amount collected in one month shall be remitted to
the City Clerk on or before the 20th day of the following month.
SECTION SEVEN: Penalty.
(a) Taxes collected from a service user which are not
remitted to the City Clerk on or before the due dates provided
in this ordinance are delinquent.
(b) 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 rate
of fifteen percent (15%) of the total tax collected or imposed
herein.
(c) The City Clerk shall have power to impose additional
penalties upon persons required to collect and remit taxes under
the provisions of this ordinance for fraud or negligence in
reporting or remitting at the rate of fifteen percent (15%) of
the amount of the tax collected or as recomputed by the City
Clerk.
(a) Every penalty imposed under the provisions of this
section shall become a part of the tax required to be remitted.
SECTION EIGHT: Actions to Collect. Any tax required to
be paid by a service user under the provisions of this ordinance
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shall be demed a debt owed by the service user to the City.
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such tax collected from a service user which has not been remitted
to the City Clerk shall be deemed a debt owed to the City by the
person required to collect and remit. ~y person owing money to
the City under the provisions of this ordinance shall be liable
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to an action brought in the name of the City for the recovery of
such amount.
SECTION NINE: Duty to Collect - Procedures. The duty to
9 collect and remit the taxes imposed by this ordinance shall be
10 performed as follows:
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(a) The tax shall be collected insofar as practicable at
12 the same time as and along with the charges made in accordance with
13 the regular billing practice. If the amount paid by a service
14 user is less than the full amount of the charge and tax which has
151 accrued for the billing period, a proportionate share of both
16 the charge and the tax shall be deemed to have been paid.
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(b) The duty to collect tax from a service user shall
18 commence with the beginning of the first regular billing period
19 applicable to that person which starts on or after the operative
20 date of this ordinance. Where a person receives more than one
21 billing, one or more being for different periods than another, the
22 duty to collect shall arise separately for each billing period.
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24 etc.
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SECTION TEN: Additional Powers and Duties of City Clerk,
(a) The City Clerk shall have the power and duty, and
26 is hereby directed to enforce each and all of the provisions of
27 this ordinance.
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SECTION ELEVEN: Assessment - Administrative Remedy.
(a) The City Clerk may make an assessment for taxes not pa'd
30 or remitted by a person required to payor remit. A notice of the
31 assessment which shall refer briefly to the amount of the taxes
32 and penalties imposed and the time and place when such assessment
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1 shall be submitted to the Mayor and Common Council for confirmation
2 or modification. The City Clerk shall mail a copy of such notice
3 to the person selling the service 'and to, the service user at least
4 ten (lO)'. days prior to the date of the hearing and shall post'
5 such notice for at :leastfive,(5,Y continuous days prior to the
6 date of the hearing on the chamber door of the Mayor and Common
7 Council. Any interested party having any objections may appear
8 and be heard at the hearing provided hisobj'ection is filed in
9 writing with :theCity Clerk prior to the time set for the hearing.
10 At the time fixed for considering said asse's'sment, the'
11 Mayor and Common Council shall he:ar the: same together with any
12 objection filed asafores'aid and the're1ipon may confirm or modify
13 i said assessment by: motion.
14 (Ii) Whenever theCi ty Clerk determines that :a se-rvice
15 user has deliberately withhe:ld the: amount ,of the: tax owed by him
16 from the amounts remitted to a person required to collect the:
17 tax, or that a se'rvice use-r has 'failed to pay the amount of the
18 tax to such person for a period of two or more billing periods,
19 or whenever the City Clerk deems it in the best-interest of the:
20 , City, he may relieve such :person of the obligation to collect
21 taxes due 'under this ordinance from certain named service 'users
22 for specified billing periods. The Clerk shall notify theser-
23 vice use'r that he has assumed responsibility to collect the taxes
24, due 'for the stated periods and demand payment :of such 'taxes. The
25no,tice shall be 'served on the: service user bY: handing it to him
26 personally or by deposit of the notice in the: united States' mail,
27 postage prepaid thereon, addressed to the service user at the ad-
28 dress to which billing was made by the person recjuired to collect
29 the tax; or, should the 'service user have, changed his 'address, to
30 his last known address' . If a service use-I' fails to remi tthe
31 , tax to the City Clerk within fifteen days from the'date of the
32 service of the notice upon him, which shall be the: date of mailing
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~ if service is not accomplished in person, a penalty of twenty-
2: Hvepercent(2'.5J1ll' of the amount o:f the tax set :forth in cthe
:5 notice shall be imposed, but not less than $5.0Q.' The penalty
4! shall become part of the tax herein requi,red to be: 'paid.
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SECTION TWELVE: Records. It shall be the duty of every
6 person required to collect and rerriict to the City, any tax impose'd
7 by this ordinance 'to keep and preserve, for a period of three
8 years, all records 'as may be necessary to deterrriine 'the amount
9 of such 'tax as he may have been liable:for the collection of and
10 rerriittanceto: the'City Clerk, which records 'the Clerk shall have
11 the: right to inspect at :all' reasonable times'.'
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SECTION THIRTEEN: Refunds.
(it) Whenever the: amount of any tax has been overpaid or
14' paid more than once or has been erroneously or illegally collected
15, or received by the City Clerk under this ordinance 'it may be
16 refunded as provided in this se'ction.
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(bY A person requ'ired to collect and rerriict :taxes imposed
18 under this 'ordinance 'may claim a refund or take as credit against
19 taxes'collected and rerriictted the amount overpaid, paid more than
20 once or erroneously or illegally collected or received when it
21 is established ina manner prescribed by the 'City Clerk that the
22 service user from whom the 'tax has been collected did not owe
23 the tax; provided, however, that neither a refund nor a credit
24 shall be allowed unless the amount :of the tax so collected has
25 either been refunded to the: service user or credited to charges
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26 SUbsequently payable by the service user to the person required
27 to collect and rerriit.,
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(c)' Np refund shall be paid under the provisiqns of this
29 section unless the claimant establishe:s his rightthe:reto by
30 written records 'showingentitlerrient thereto.
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SECTION FOURTEEN: Vi'olation;' Misderrieanor. Any person
32,,1' violating any of the provisions of this ordinance 'shall be guilty
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1 of a misdemeanor and shall be: 'punishable therefor by a fine of
2 not more than five hlindred dollars ($'500,'00)' or by imprisonment
3 in the: San Bernardino County Jail for a period of not more than
4 six monthS: or by both such fine and imprisonment.:
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SECTION FIFTEEN: .seVerabi:lit~. If any secti:on, subsection
6 subdivision, paragraph,: sentence, clause or phrase of this ordinance
7 or any parttheieof is for any reason held to be unconstitutional,
8 such decision shall not affect the validity of the remaining por-
9 tions 'of this ordinance 'or any part thereof. The Mayor and
10 Common Counoil hereby declare that it would havepass-ed eachsec-
11 tion, subsection, subdivision, paragraph, sentence,' clause or
12 phrase 'thereof ,irrespectiveof the 'fact that 'any one or more
13 sections,' subse'ctions,' subdi visi'ons,' paragraphs', sentences',' clause's
14 or phrases be declared unconstitutional.
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SECTION SIXTEEN : Ef,fective 'Date,' This ordinance ,. inas-
16 much as it provides'for a tax levy for the usual and current
17 expenses of the city, shall take effectinimediately except that
18 the tax imposed by this 'ordinance 'shall bedomeoperative and be
19 imposed on September 1, 1968,. or at the beginning of the first
on. or
20 regular billing period/after septeniber 1, 1968 -as provided in
21 Section Nine hereof , whicheVer is 'late'r, and shall not apply prior
22 to said date,
23 I HEREBY CERTIFY that the foregoing ordinance was duly
24 adopted by the Mayor and Common Council of the 'City of San Ber-
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NOES:
ABSENT: ~/~P/'//!>>U7....J :
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The foregoing ordinance is hereby approved this '/.31-11
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, 1968.
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Flt~~.ED
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