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ORDINANCE NO. 3'796
2 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING ORDINANCE
NO. 2931 ENTITLED IN PART "AN ORDINANCE . . . IMPOSING A TELEPHONE
3 GAS, AND ELECTRICITY USERS TAX. . ."; TRANSFERRING THE RESPONSI-
BILITY FOR COLLECTIONS AND ADMINISTRATION OF UTILITY TAX FUNCTIONS
4 TO THE DIRECTOR OF FINANCE; AND PROVIDING AN EXEMPTION FOR
ELECTRICAL ENERGY USED IN PRODUCTION AND DISTRIBUTION OF WATER
5 FOR IRRIGATION OF CEMETERIES.
6 WHEREAS, it is desired to transfer all functions of the
7 City Clerk in connection with Ordinance No. 2931 to the Director
8 of Finance; and
9 WHEREAS, in recognition of the unique nature of cemeteries
10 in the financing of perpetual maintenance, and in the interest of
11 facilitating the landscape maintenance of cemeteries, it is
12 desired to exempt from the electricity users tax the energy used
13 in connection with production and distribution of water for
14 irrigation of cemeteries,
15 NOW, THEREFORE, THE MAYOR AND COMMON COUNCIL OF THE
16 CITY OF SAN BERNARDINO DO ORDAIN AS FOLLOWS:
17
SECTION 1. Ordinance No. 2931 Section Three Subsection (cl
18 is hereby amended to read as follows:
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"(cl The tax imposed in this section shall be collected
20 from the service user by the person providing the intrastate
21 telephone communication services. The amount of tax collected in
22 one month shall be remitted to the Director of Finance on or be for
23 the 20th day of the following month."
24
SECTION 2. Ordinance No. 2931 Section Three and One-Half
25 Subsection (b) is hereby amended to read as follows:
26
"(b) The tax imposed in this section shall be collected
27 from the service user by the person providing the C.A.T.V.
28 services. The amount of tax collected in one month shall be
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1 remitted to the Director of Finance on or before the 20th day of
2 the following month."
3
SECTION 3. Ordinance No. 2931 Section Four Subsection (b)
4 is hereby amended to read as follows:
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"(b) As used in this section, the term "using electrical
6 energy" shall not be construed to mean the storage of such energy
7 by a person in a battery owned or possessed by him for use in an
8 automobile or other machinery or device apart from the premises
9 upon which the energy was received, provided however, that the
10 term shall include the receiving of such energy for the purpose
11 of using it in the charging of batteries; nor shall the term in-
12 elude the mere receiving of such energy by an electric public
13 utility or governmental agency at a point within the City of San
14 Bernardino for resale; or the use of such energy in a production
15 or distribution of water by a public utility or a governmental
16 agency; or the use of such energy for the production and distri-
17 but ion of water for lawn and landscape irrigation of cemeteries."
18
SECTION 4. Ordinance No. 2931 Section Four Subsection (c)
19 is hereby amended to read as follows:
20
"(c) The tax imposed in this section shall be collected
21 from the service user by the person supplying such energy. The
22 amount of tax collected in one month shall be remitted to the
23 Director of Finance on or before the 20th day of the following
24 month."
25
SECTION 5. Ordinance No. 2931 Section Five Subsection
26 (c) is hereby amended to read as follows:
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"(c) The tax imposed in this section shall be collected
28 from the service user by the person selling the gas. The amount
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1 collected in one month shall be remitted to the Director of
2 Finance on or before the 20th day of the following month."
3
SECTION 6. Ordinance No. 2931 Section Seven Subsection
4 (a) is hereby amended to read as follows:
5
"(a) Taxes collected from a service user which are not
6 remitted to the Director of Finance on or before the due dates
7 provided in this ordinance are delinquent."
8
SECTION 7. Ordinance No. 2931 Section Seven Subsection
9 (c) is hereby amended to read as follows:
10
"(c) The Director of Finance shall have power to impose
11 additional penalties upon persons required to collect and remit
12 taxes under the provisions of this ordinance for fraud or negli-
13 gence in reporting or remitting at the rate of fifteen percent
14 (15%) of the amount of the tax collected or as recomputed by the
15 Director of Finance."
16
SECTION 8. Ordinance No. 2931 Section Eight is hereby
17 amended to read as follows:
18
"SECTION EIGHT: Actions to Collect. Any tax required to
19 be paid by a service user under the provisions of this ordinance
20 shall be deemed a debt owed by the service user to the City. Any
21 such tax collected from a service user which has not been re-
22 mitted to the Director of Finance shall be deemed a debt owed to
23 the City by the person required to collect and remit. Any person
24 owing money to the City under the provisions of this ordinance
25 shall be liable to an action brought in the name of the City for
26 the recovery of such amount."
27
SECTION 9. Ordinance No. 2931 Section Ten is hereby
28 amended to read as follows:
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"SECTION TEN: Additional Powers and Duties of the
2 Director of Finance, etc.
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(a) The Director of Finance shall have the power and duty,
4 and is hereby directed to enforce each and all of the provisions
5 of this ordinance."
6
SECTION 10. Ordinance No. 2931 Section Eleven is hereby
7 amended to read as follows:
8
"SECTION ELEVEN: Assessment - Administrative Remedy.
9
(a) The Director of Finance may make an assessment for
10 taxes not paid or remitted by a person required to payor remit.
11 The Director of Finance shall prepare a notice of the assessment
12 which shall refer briefly to the amount of the taxes and penalties
13 imposed and the time and place when such assessment shall be sub-
14 mitted to the Mayor and Common Council for confirmation or
15 modification. The City Clerk shall mail a copy of such notice to
16 the person selling the service and to the service user at least
17 ten (10) days prior to the date of the hearing and shall post such
18 notice for at least five (5) continuous days prior to the date of
19 the hearing on the chamber door of the Mayor and Common Council.
20 Any interested party having any objections may appear and be heard
2] at the hearing provided his objection is filed in writing with the
22 City Clerk prior to the time set for the hearing.
23 At the time fixed for considering said assessment, the
24 Mayor and Common Council shall hear the same together with any
25 objection filed as aforesaid and thereupon may confirm or modify
26 said assessment by motion.
27
(b) Whenever the Director of Finance determines that a
28 service user has deliberately withheld the amount of the tax
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lowed by him from the amounts remitted to a person required to
2 collect the tax, or that a service user has failed to pay the
3 amount of the tax to such person for a period of two or more
4 billing periods, or whenever the Director of Finance deems it in
5 the best interest of the City, he may relieve such person of the
6 obligation to collect taxes due under this ordinance from certain
7 named service users for specified billing periods. The Director
8 of Finance shall notify the service user that he has assumed
9 responsibility to collect the taxes due for the stated periods
10 and demand payment of such taxes. The notice shall be served on
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the service user by handing it to him personally or by deposit of
12
the notice in the United States mail, postage prepaid thereon,
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addressed to the service user at the address to which billing was
14
made by the person required to collect the tax; or, should the
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service user have changed his address, to his last known address.
16
If a service user fails to remit the tax to the Director of
I
IFinance within fifteen days from the date of the service of the
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notice upon him, which shall be the date of mailing if service is
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not accomplished in person, a penalty of twenty-five percent (25%)
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of the amount of the tax set forth in the notice shall be imposed,
21 but not less than $5.00. The penalty shall become part of the
22 tax herein required to be paid."
23
SECTION 11. Ordinance No, 2931 Section Twelve is hereby
24 amended to read as follows:
25
"SECTION TWELVE: Records, It shall be the duty of every
26 person required to collect and remit to the City any tax imposed
27 by this ordinance to keep and preserve, for a period of three
28 years, all records as may be necessary to determine the amount
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of such tax as he may have been liable for the collection of and
I remittance to the Director of Finance, which records the Director
of Finance shall have the right to inspect at all reasonable
times."
SECTION 12. Ordinance No. 2931 Section Thirteen Subsection
(a) is hereby amended to read as follows:
"(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 Director of Finance under this ordinance it may
be refunded as provided in this section." I
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SECTION 13. Ordinance No. 2931 Section Thirteen Subsection]
(b) is hereby amended to read as follows:
"(b) A person required to collect and remit taxes imposed
under this ordinance may claim a refund or take as credit against
taxes collected and remitted the amount overpaid, paid more than
once or erroneously or illegally collected or received when it is
I established in a manner prescribed by the Director of Finance that
I! the service user from whom the tax has been collected did not
i owe the tax; provided, however, that 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."
I HEREBY CERTIFY that the foregoing ordinance was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a ~n/J1Prf( f1 P9.JA tO/l...., meeting thereof, heldl
on the ~day of C::VOmIJOJlJJ- ' 19.27; by the following i
vote, to wit:
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AYES: Councilmen
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NAYS : '-"~ 0
ABSENT: ~ 0
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./ ~City Clerk
The foregoing ordinance is hereby appro his ~day
of 9nhl.l...u<1Jlj-.-' 19'"R.
as to form:
e City of San Bernardino
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