Ordinance 2691CITY OF ALAMEDA ORDINANCE NO.
New Series
2691
AMENDING THE ALAMEDA MUNICIPAL CODE BY AMENDING SUBSECTIONS 3-
59.4(a) (TELEPHONE USERS TAX), 3-59.5(a) (ELECTRICITY USERSTAX), 3-59.6(a) (GAS USERS TAX) AND 3-59.8(a) (CABLE
TELEVISION USERS TAX), OF SECTION 3-59 (UTILITY USERS TAX),PART C (USE TAX), ARTICLE II (TAXATION) OF CHAPTER III(FINANCE AND TAXATION) THEREOF PERTAINING TO INCREASING
UTILITY USERS TAX AND ADDING SUBSECTIONS 3-59.4 (d), 3-59.5 (d) ,AND 3-59.6 (d), ESTABLISHING EXEMPTION FROM INCREASE FOR
SENIORS AND LOW-INCOME ALAEDA RESIDENTS
BE IT ORDAINED by the Council of the City of Alameda that:
section 1 The Alameda Municipal Code is hereby amended by
amending subsections 3-59.4(a), 3-59.5(a), 3-59.6(a) and 3-59.8(a)of section 3-59 (Utility Users Tax), Part C (Use Tax), Article II
(Taxation) of Chapter III (Finance and Taxation) Thereof, andadding subsections 3-59.4(d), 3-59.5(d), and 3-59.6(d) to read asfollows:
3-59 UTILITY USERS TAX
3-59.Telephone Users Tax.
a. Tax Imposed. There is hereby imposed a tax upon every
person in the City, other than a telephone , a municipal , or a watercorporation, using intrastate , interstate , and! or international
telephone communication services in the City. The tax imposed by
this subsection shall be at the rate of seven and one-half (7.5%)
percent of all the charges made for such services and shall be paidby the person paying for such services.
d. Exemption. Alameda residents whose gross annualhousehold income meets guidelines for low income designation orseniors (62+) are eligible for an exemption from two percent (2%)
of the Telephone utility Users Tax. Application for this exemption
must be filed with the City of Alameda.
3-59.Electrici ty Users Tax.
a. Tax Imposed. There is hereby imposed a tax upon every
person in the City, other than an electrical , or a water, or a gas
or a municipal corporation , using electrical energy in the city.
The tax imposed by this subsection shall be at the rate of sevenand one-half (7.5%) percent of all the charges made for such energyand shall be paid by the person paying for such energy. Charges as
used in this subsection shall include charges made for (1) meteredenergy, and (2) minimum charges , for service, including customerchargesservice charges , demand charges standby charges andannual and monthly charges.
d. Exemption. Alameda residents whose gross annual
household income meets guidelines for low income designation orseniors (62+) are eligible for an exemption from two percent (2%)of the Electricity utility Users Tax. Application for thisexemption must be f iled with the City of Alameda.
3-59.Gas Users Tax.
a. Tax Imposed. There is ' hereby imposed a tax upon every
person in the City, other than a gas , or a water, or an electricalor a municipal corporation, using in the City gas which isdeli vered through mains or pipes. The tax imposed by this
subsection shall be at the rate of seven and one-half (7.5%)
percent of all the charges made for such gas , including minimum
charges for service , and shall be paid by the person paying forsuch gas.
d. Exemption. Alameda residents whose gross annual
household income meets guidelines for low income designation orseniors (62+) are eligible for an exemption from two percent (2%)of the Gas Utility Users Tax. Application for this exemption must
be filed with the City of Alameda.
3 -5 9.Cable Television Users Tax.
a. Tax Imposed. There is hereby imposed a tax upon every
person in the City, other than a gas , or a water , or an electricalor a municipal corporation , in the City paying for cable television
service. The tax imposed by this subsection shall be at the rateof seven and one-half (7.5%) percent of the charges made for such
service and shall be paid by the person paying for the service.
d. Exemption. Alameda residents whose gross annual
household income meets guidelines for low income designation orseniors (62+) are eligible for an exemption from two percent (2%)
of the Cable Television utility Users Tax. Application for this
exemption must be filed with the City of Alameda.
section This Ordinance shall be in full force and
effecti ve immedi ately following its final passage per section 3-12
of the City Charter.
ouncil
Attest:
Cla :tLLi ty Clerk
REVISED 4/19/95
, the undersigned , hereby certify that the foregoing Ordinance was
duly and regularly adopted and passed by the Council of the City
Alameda in regular meeting assembled on the 2nd day of
, 1995 by the following vote to wit:
AYES:Councilmembers Arnerich, DeWitt, Lucas,
Mannix and President Appezzato -
NOES:None.
ABSENT:None.
ABSTENTIONS:None.
IN WITNESS , WHEREOF , I have hereunto set my hand and affixed the
official seal of said city this 3rd - day of Mav , 1995.
JMl
Diane B. Felsch , City Clerkci ty of Alameda