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Ordinance 1606OrdinanceNo.1606 NewSeries AMENDING THE.ALAMEDA MUNICIPALCODE BY ADDING ARTICLES 1 THROUGH 7, CHAPTER 12 TO TITLE III THEREOF, ESTABLISHING A UTILITY USERS TAX AND APPROVING FOR COLLECTION THEREOF PENALTY FOR DELINQUENCY REMEDIES AND ENFORCEMENT BEITORDAINEDBY 1'HECOUNCILOFTHE CITYOFALAMEDA: Section1.ThatTitleIIIof theAlamedaMuniCipalCode isherebyamendedbyadding Chapter12,Articles1through 7,consistingofSections:3-1211 t.hr-origh:3-12711.thereto.to readasfollows: CHAPTER12 lJTILITY[)SERSTAX Article1.Title,Deftnitions Exemption...." Sec.:3-1211.Title.This Chaptershallbeknownas the"UtilityUsersTaxOr- ~~:r~."geoftheCityofAla- Sec.a-1212.DeLinitions.Ex-cept.wb.er-etheeontext()ther~ wiserequires,thederintr.tons giveninthefollowin~sectiolls 5'i',';'.~~(~;'.11Ceonatr-uct.tonofthis Sec.3~1213.Same."Person" shallmeanalldomesticand foreigncor-por-at.ions,aesoota- t;ions•..p~blicdistricts.sy11- dtcares,JOIntstockcompanies, partrier-shipsofanykind,jotnt ventures,clubs,Massachusetts busillOSSorcomrn0Il-l·aw ~\~rJ~~a~s~~1!3~l~:l(i'n~~~~~l~ municipaloor-por-atton. Sec.a-1214.Same."City";;'~~.i.meantheCityofAla- Sec.3-1215.Same."Blect-ricalcorporation,""gascor- por-a.ttorr;""teIepIro11ecor- por-at.ton,"and"watercor- poration"shallhavethesame n:tealling~a~definedillSec- ttorrs218,222,234and241 roapecttvetv,ofthePubli(; UtilitiesCodeoftheStateof qalifornia.assaidsectionsex- IstedonOctoberI,1969;pro- vtded.however,that"water corporation"shallhavcthc ~dditio!lalmeanIngasdeftned IIISect.ion1150aofsaidCode assaidsectionexistedonthe samedate. Sec.a-12lG.Same."TaxA(i- ministrator"shallmeallthe 'rreasurerandrraxColfeotor- oftheCityofAlameda. Sec.3-1217.Same."8ervice sup.]:llier"shallmeanaper.so."rcqrnrecttocollectandremit ataximposedbythisChap- ter. Sec.3-1218.Same."Service user"shall.meanaperson requiredto~ayataxim- posedbythisChapter. Sec.a-1219.Same."Month" shallmeanacalendarmonth, Sec.:3-12110.BJxcmptions City,CoustttutioJlat:"-iothingii, thisChaptershallbeCOIl- st!·ucd.,··.as.·..irnposing·.··.·a..··.·.ta:x upon.theCity,oruponany peraou.Wh.enr:impOSitio.nof suchtaxuponthatpersonvvotjLd.bein".violation··ofthe Constitution.oft.heUnited StatesortheConstitutionof theStateofCalifornia.Artiel,..,2 TelephoneUsersTax Sec.•a-1221.•TaxImposed. Thercisherebyimposeda t~xupOl1eV(:~rv...persOIlillthe CIty.ofAlameda,other.than.a telephone,amunicipal,or watercorporation,usingintra- titatf~telephollecommunieation ser-vtcesintheCity.'I'hetax lmposedbythisarticleshall beatthcrateoffivepercent ofallthecharges.made.for suchservicesand•shallbe paidbyt.hepersonl?ayingfor suchaervrces.Provtcted,now- ever,said.taxshall.not.be imposeduponanypersorrrc»- usi11gintrastatetelephone communieatioIlservices.·tothe extenttnattheamountspaid forsuchservicesareexeIIlpt fromornotsubjecttothe taximposedunder.Section 4251of'l'itle2tloftlleLJnited StatesCode,assaidsection existcdonNovembcr1,19(;7. See.;3-1222.BxemptSer- VICes.Asusedin.this.ar-trote, ~he.term"eharges"shallnot tnorudechargeSforservices pardfor'byinsertingcolnsin cotn-operatedtelephones.ex- cept.thatwhcrc.suchootn- operatedtotephoneserviceis furnishedforaguaranteed amount,thcamounts.paid undersuchguaranteeplusany •fixe:d.m0IlthIyorother perfocucchargeshallbeiti- eludedinthe.baseforeom, putingtheamou.ntoftaxdue; norshalltheterm"tclephone communicationservices"•in- cludelandmobileservic,esor marittrne..·mobtle.services·..as definedinSection2.1ofTitle 47oftheCodcofFederal Regulationsassuchseotton cxistedonOctober1,11)69. Sec.a-122:3.:Cottecttonof T'a.x,·The..tax.·imposE.~d...ill.this articlcshall.becollectedfrom theservice.userbytheper- sonpr-ovtdtrrgtheintrastate tE:)lepholle.communioatiollser- vices.Theamountoftaxcol-lectedinonemonthshallbe rcrntttodtotheTaxAdmin: istratoI'OIlorbeforethelast dayofthefollowingmonth. Articlea ElectricityUsersTax ,Sec.:3-12a1.'I'axImposed. I'Irer-eishel'ebyimposeda taxUpOIleverypersonillthe CItyofAtarnecta.:other.than arrelectrical,··ora.wa.Ler,or agas,oramunicipalcor- por-atton,usi11gelectrical Elnergy.in.theCity.Thetax lmposedbythisal'tit:ieshall beattherateoffivepercent ofthechargesmadcforsuch energyandshallbepaidby theperson.··payingforsuch en~rgy."qharges."asusedill thfsscctton,shallinclude chargcsmade.for(1)~neteI'ed,~llergy..arid(2)mill~ ~munl.charges.forservice. lliciudlngcustomercharges, vrUIIlancel"0;.J.U\/u NewSeries servicechal'ges,demand cilargcs,stUlldbycharges,ecrd annualandmanthlycharges, Sec,••3-1232,ExemptUses, Asusedinthissection,the term"usingelectrical energy"shallnotheCOIl- struedtomeanthestorageof suchenergybyapersoninabatte,r.y,cwrrexj.01'possessed byhimforuseinanauto- mObil.eorothermachineryor devIceapartfromtheprenl,isesupon\-Vhichthe energywasreceived,pro- vided,however,thattheterm shallincludethereceivingof suchenergyforthepurpose ofusingitillthechargingofbatteries;norshalltheterm includethemerereceivingofsuchenergy,byancroctr+cat corporationoragovernmental agencyatapointwithint.he CItyforresaletoser-vrce users. See.:3-1233.Collectionof ~;t~~;~~'h!fl,\)~~~~i:~e~lf~'~~ thesor-vtoouserbytheper- sonsupplyingsuehenergy. Theamountoftaxeolleeted inonemonthshallbere- mittedtotheTaxAdminis- tratoronorheforethelast dayofthefollowingmontho Artiele4 GasUsersTax Sec.3-1241.TaxImposed. Thereisherebyimposeda taxuponeveryPersonillthe CityofAlameda,otherthana gas,orawater,orall electrieal,oramunicipalcor-por-a.tton,usingintheCitygas whiehisdeliveredthrough mafusorpipes.Thetaxim- posedbythisarticleshallbeattherateoffivepercentof theehargesmadeforsueh gas,i11CIudiIIgmin'i.mum chargesforservice.andshall bepaidbythepersonpayillg forsuchgas. See.:3-1242.ExcIuded C'hru-gos,Thereshallh88'(- eludedfromthebaseon whichthetaximposcdby thisartioIeiscomputed r~~{;gg~~~~rdf~~;:Jd~lhr~~~~ throughmaiJlSorpipes; ehargesmadeforgassold foruseinthegen{~r'atio,nof electricalenergybyapublic utilityoragovernmental agellcY"andchargesmadeby agaspublicutilityfor-"gas useda.ndcouaumedillthe eonductofthebusinessofgas p'§~~cuJH~t;1~~·,Colfeotionof Tax.Th8taximposedinthis articleshallbecollectedfrom theserviceuserbytheper- sonsellingsuchgas.'Pl-io amountcolleetedillorre monthshallheremittedto the'T'axAdministratoronor beforethelastdayofthefollowingmorIth. ~Article5 WaterUsersTax Sec.3-1251.T'exImposed. Thereisherebyimposeda taxuponeverypersoninthe CityofAlameda,otherthana water-oramunicipalCOl'- porat:ion,usingwa.tor-illthe Citywhichisdelivered throughmainsorpipes.The taximposedbythisarticle shall.heattherateof.flvo percent.ofthechargesmade forsuchwaterandshallbepaidbythepersollpayingfor suchwater. See.:3-1252.Collectionof Tax.Thetaximposedinthis articleshallbecouecrectfrom theserviceuserbytheper- sonsellingorsupplyingsuch water.'rheamount.·oftax collectedillone·monthHhall beremittedtotheTaxAd- ministratoronorheforethe lastdayofthefollowing month. ArticleG.(Reserved) Ar-ttole7 Collection,Delinquencies, Records.R8funds, Perra.ltf.esforVtotattorIS. See.3-1271.AottorrstoCol- lect.Anytaxrequir~~d..tobe paidbyaacrvtccuserunder ~\;~W'O~~iod~e~~~iS~halr~B~ owedbythe.ser-vtceuser:to theCity.AnysuchtaxCOl- lectedfromaserviceuser whiehhasnotbeenremitted tothe'I'ax.Adminiat'rrrto'rshall bedeemedadebtowedto theCityby,thepersonre- quiredtocollectandromjt. Any",personowing..moneyto theCityunderthcprovi~iOllS ofthisChaptershallbehable toallactionbroughtinthe riarneof.theCityforthe rocovervofsuchamount. Se,c.,3-1272.DutytoCO,lle()t -Procedures.Thedutyto collectand"remitthetaxes imposedbythisChaptershall beperformcdasfollows: (a)Thctaxshallbecol- lectedinsofaraspracticable atthesametimeasand atongwiththechargesmade inaccordance.withregular hHling.practi()eof·the.smvie<, supplIer_ExceptIIIthose casesiwherea.·serviceuser paysthefullamountofsaid chargesbutd08snotpayany portionofataximposed.by thisChapter,orwrier-e•a serviceuserhasnotifieda servicesupplierthat···he.··is refusingtopayataximposed bythisChapterwhiehsaid servicesupplierisrequiredto collect,ifthoamountpaidby aservice··user.:islessthan thefullamountofthecharge andtaxwhichhasaccrued forthebilling··period,.apro- portionateshareofboththe chargeandthetaxshallbe deemedtohaveboenpaid. (b)Theduty.tocollecttax fromaserviceusershall commencewiththebeginning ofthefirstregularbilling periodapplicablctothatper- sonwhichstarts011orafter theoperativedateofthis Chapter.Where•aper-sonr-e-ceivesmore.t.ha.u..O!Ie..btlling, onoOI'morebeing·fordif· ferentperiodsthananother, thedutytocollectshallarise separatelyforeachbillingperiod.Sec.3-1273.Admtnlst.r-attve Agreements.TheTaxAd- IIlluistratormaymakead- mtntst.r-attveagreernerrtsto varythestrictrequirements ----------------------_._--_. VI"UIUaIlCel'lO.lUUO NewSeries ofthis.Chapterso.thatcot-lectionofanytaximposed hereinmaybemadeincon- formancewiththebillingpro. eeduresofaparticular i;;'~Vi~)~e~~riYfl~e,:~u~~~ofl~af~ agreementsresultsincol- lectionofthetaxinCOIl- formancewiththegeileral purposeandscopeofthis Chapter.Acopyofeachsuch agreernelltshallbeonfile andavailableforpublicex- aminationintheTaxAd- ministrator'soffice. Sec.;3·l274.Interestand Penalty. (a)Taxescollectedfroma serviceuserwhicharenot remittedtotheTaxAd- ministratoronorbeforethe duedatesprovidedinthis ChapteraredelitIquent.(b)Interestalldpenalties fordelinquencyinremittance ofallYtaxcollectedandnot remtt.tedshallbeassessedas follows: (1)AIl~servicesupplier whofallstoremitanytax imposedbYthisChapterwith-bV.t~~\iiilild~b~l(~,ft~~~;;;c"iW~ Cityofsuchfailureshallpay apenaltyoftenpercent(10 pel'cent)oftheamountof thetax. (2)IftheTaxAdministrator determinestriattherron- paymcIltofanyremittance dueundcrthisChapterisdue tofraud.apenaltyoftwortty- il;'ee~:;~~~~to~2~h~:;itIJh~1{ beaddedtheretoinaddition tothepenaltystatedillaub- paragraph(I)ofthissub-soctton(b). (;3)Inadditiontothepenat- tiesimposedillthisstab- section(b).anyserviceauj» prierwhofailstoremitallY taximposedbythisChapter. shallpayint<:restattherate ofoue-Iralfofollepercellt(';',peroent)perm0uth.or fractiontheI'e0f.Ot1the amountofthetax,exclusive ofpenalties.fromthedateon whichtheremittancefirstbe. carnedelinquentuntilpaid. (4)Everypenaltyimposed uponaservicesupplier,and suchinterestasaccrues. undertheprovisiollsofthis subsection(b)shallbecomea partofthetaxreqniredtoberemitted. (c)Failurebyaservice usertopayanytaxherein imposedshallresultinthe followinginterestandpenaj-tiesontheserviceuser: (1)Anyserviceuserwho failstopayanytaximposed bythisChapterwithinone hundredandtwenty(120) daysofthedateofthereo ceiptofnuticeoftheamount oftaxduefromtheservice suppliershallpayapenalth oftenpercent(lO%Jofthe anlOuIltofthetax. (2)Anyserviceuserwho failsto'payanydelinquent remittalleeonorbeforea periodofonehundredand eighty(ISO)daysofthedate ofthereceiptofnottceofthe amountoftaxduef'r-ornthe servicesuppliershallpaya seconddelinqueneypenaltyof tenpercent.(10%)ofthe amount.or.tb.o.tax-Irradditioll totheamOUIltofthetaxand thetenpercent(10%)pe.nalty firstimposed. (;3)Inadditiontotheperraj- tiesimposedinthisaub- section(c),anyserviceuser whofailstopayanytax imposedbythisChapter.shall payinterestattherateofsix per-ccnt(6%)·.·per.··.allI1UU1-.ex- elusiveofpenalties.fromthe dateonwhichtheremittance firstbecamedelinquentuntil paid.andaoofteortoncharge oftendollars($10.00)for eaclldelinquentaccount. (4)Everypenaltyimposed uponaserviceuser.andsuch interestasaccrues,under.the pr-ovtstorisofthissubsection (c)shallbecomeapartof thetaxrequiredtobepaid. (5)Thepenalties.interest.andcollectionchargesIrn- posedinthissubsection(c) shallnotbeCOllectedbythe ~~~i'~il~~gPli~c'i'~gl\e'::,~:Jlg; theCityassetforthinSection;3·127G. See.;3·1275.RefusaltoCol. IeotandReoor-tT'ax-Deter· mtnattorrby~T'axAdrntrrts- trator.Ifanyservicesupplier shallrefnse'tornak.ewithiu thetimeprovidedin.this Chapter.arryreporta.ndreo mittanceofsaidtaxorany portionthereofrequired,by thisChapter.theTaxAd- ministratorshallproceedin suchmannerashemay deembesttoobtainfactsand informationonwhichtobase hisestimateofthetaxdue. AssoonastheTaxAdrntnts- tratorshallprocuresuch factsandinformationasheis abletoobtainuponwhichto basetheassessmentofany taximposedbythisChapter andpayablebyanyservice supplierwhohasrefusedto makesuchreportandr-e- mittance,heshallproceedto determineandassessagainst suchservicesupplierthetax. i~;.eb~s\'t't~~~~aJi~~~Il;o~~~~d suchdeterminationismade. theTaxAdministratorshall giveanoticeoftheamount soassessedbySerViJlgitper- sonallyorbydepositingitin theUnitedStatesmail. postageprepaid,addressedto theservicesuppliersoas·sessedathis.lastknown placeofaddress.Suchservice suppliermaywithin.ten(U) daysaftertheserVIngor mailingofsuchnotice.ma.ke applicationinwrtt.tng'tothe TaxAdministratorforahear· ingontheamountassessed. Ifapplicationbytheservice supplierforahearingisnot madewithinthetimepre· scribed.thetax.interestand penalties,Ifany.dete;rmined bytheTaxAdmtntsrr-ator- shallbeeomefinalandcon- elusiveandimmediatelydue andpayable.Ifsuchap- plicatiollismade.theTax OrdinanceNo,Hi06 NewSeries Administrator.shallgivenot lessthanfive(5)dayswr-it- tennoticeinthemanucrpre- scribedherein.tothE'service suppliertoshoweauseata time.andplacefixedinsaid noticewhysaidamount specifiedthereinshouldnotbe fixedforsuchtax,interest andpenalties,Atsuchhear- trrg,the.serviceRuppliel'may appearandofferevidence \lvhysuch·sJ:>eeifiedtax,in- terestandpenaltiesshouldnot besofixed.Aftersuehhear- ingtheTaxAdministr'ator ~!,:I~o~e;'g'iti't~ecl~;ngriWa'A thereaftergivewrittenno- ticetotheservicesupplierin themannerprescribed·above of.suchdeterminationand theamountofsuehtax,inter- estandpenalties.Theamount determinedtobedueshan bepayableafterfift,?ell(15) daysunlessanappea118taken as'or-ovtrtedinSection3"1277. Sec.3-127(tAssessment A.dIIIi11istr~:ltiveRemed'y. WhelIC'vertheT'a.xAd- ministratordeterminesthata serviceuserhaskUO,\Vlllgly wtthhojothearnountofany taximposed011himbythe provisionsofthisChapterfromtheamountst-omtttodto aservicesupplierrequiredto cotleotthetax.orthata serviceuserhusfailedtopaytheamountofthetaxto s.uo'hsel'vieesupplierfora periodof'four(4)orrnore billingperiods?orwhe.uovor-theTaxActmfrrtsst.r-aror-deems itinthebestinterestofthe City,hemayrelievesuch servicesupplieroftheob- ligationtooo.Hoottaxesdue underthis.Chapterfromoer- ta.innamedservieeusersfor speeifiedbillingperiods.The TaxAdnli,nistl'atorsha,Hrior.tt'v theserviceusert.hathehas assumedresponsibilitytocol- leetthetaxesdueforthe statedperiodsandclemarid paymentofsuchtaxes,plus ~lnypenattyimposedandsuch iutercsrasma.ybeduejrur- !?UallttotheprovisiollH_of Seetion:3·1274hereof.The not.teeshallbeservedOilthe s",rviceliseI'byhandingitto .btmlX~I'sollall'yorbydeposit ofthenoticeilltheUnitod Statesma.il,postageprepaid theroon,addressedtothe serviceuserattheaddressto whichbtlluig'wasmadeby theservicesupplierrequired toeolleetthetax;or,should theserviceuserhavechanged hisaddress,tohislastknown address. Sec.3-1277.Appeals.Any p~:n:sonaggrIevedbyanycte- C181011oftheTaxAdrntnts- tra.tor-pursuanttoSeetiotl:l· 1275orSeetion:3·1276may appealtotheCityCouneilby filinganotieeofappealwith theCityClerkwithinfifteen (l5)daysofthesor-vtugor mailingofsuchcleeisioll.The Councilshallfixatimeandptacoforhearingtheappeal, andtheCityClerkshallgivenoticeinwt-Itlngtosuch personathislastknown praeelofaddress.Anyamount foundtobedueshallbeim- mediately.dueand.payable upontheserviceofsaidno-tice. See.:3-1278,Hecords.Itshall bethedutyofovor-vser-vtce supplierrequiredtoootlect andremittotheCit;vanyt.nv imposedbythisChapterto keepandpreserve,fora periodofthree(:3)years,all recordsasmaybeIleeessary to:determtrle.·theamoullt·of suchtaxassuchservicesup- pliermayhavebeenrequired tocollectandr-omtttothe City,whichrecordstheTax Admtnrstr-ator-shallhavethe righttoinspectatallrea-sonabletimeR- Sec.:3-1279.Refullds. (a)FilingClaim.Whenever theamountofanytax,in-terestor.penalty.hasbeen overpaid01'paidmQ"ethan onceorhasbeenerr-oneorrstv orillegallycotteotedorreo eeiv(,dbytheCityullderthis Chapterit.mayberefunded asprovidedillsubsectiolls(b) and(c)ofthisSectionpro-videdacl.atrnin·.writillg therefor,statitlgunderpenalty ofperjuI'ythespeeific gl'oUlldsUpOl1whicbt.neotatm isfounded.if>filedwiththo T'a.xAdrrunietr-at.or-v.wLth.iu three(:3)yearsof,thedateof payment.Thectatmshallbe onformsfurnishedbythe TaxAdministrator. (b)RefundtoServiceSup· plier.Aservicesuppliermay otru.marefund·orta.keas creditagainsttaxescolleeteda-ndremittedauanl0ullt overpaid,paidmorethau onceorerroIleously.·orillegalw Iycollectedor'received,when ~~):~i~~~~bl~i;.;'~tr~:•~~~1f:;~ beenoofIcot.oct-wresnotUHerv-iceuser. (e)RefundtoServiceUaer, Auyserviceusermayobtai11 arefundoflaxesoverpaId,Or paidmorethanonce,orer- roneouslyorillegallycollected orreceivedbytheCity,by rtnnaaclaimillthemannerprovidedIIISllDSeCltIOn(a)of thisSeetion,butonlywhen theserviceuserhavingpaid thetaxtotheservieesupplier establishestothesatisfaetion oftheTaxArtmfntstr-a.tor-that theserviceuserhasbeen unabletoobtainarefund f'r-omtheservicesupplierwho cotleotodthetax. (d)ProofHequired.Nore- fundshallbepaidunderthe provisionsoft.htsSccttoutrti- lesstheclaimantestablishes ~~~o::~~lttheretobywritten See.3-12710.Penaltiesfor Violations.-:-.:UtiIawf'ul.Aots. Anypersonviolatinga.nyof theprovisionsOfthisChapter orallYper-sonwilfullyre- fusillgtopay::lUYtax'here~ under-shallbeguiltyofa rutsctemea.nor-andshallbe punishablethereforinthe ruannor-providedinSectionr- 411ofthisCode. Sec.:3-12711.Severability.If FlUYsectrou,subsectIon.sub- division.paragraph.sentenee. clauseorphraseofthisChap· tel'01'anypartthereofisfor H.nyreasonheldto1:x~.Ull- constitutional.suchdecisioil shallnotaffectthevalidityof .theremainingportionsofthisChapter.·or..anypart..thereof. TheCltyvCot.rnoilherebyde- claresItwouldhaveenaetedandpassedeachsectton,sub-sectiou..subdivision,par[i~ graph.sentence,clauseor phrasethereof.irrespective oftheraotthatanyoneor rrrro.r-esections.subsections. subdivisions.paragraphs.sentences.clausesorplll'asHs bedeclaredunconstitutional.Sectioll2.The'or-ovts.tons,of thisChaptcr12shallbecome operativeOJ}January111970.exceptthatArticlea..ier-eor stullibee-orneoper-arfvoOil MarchI,1970.andArticlei) hereofshallbecomeoperativeOil.Ittlyl,ID70, SecCioll:3.'rhLsorcttuu.nr-r- providesfor,andfixesthe rateof.ataxlevyf'oi:the usualnndour-r-entexpensesof theCityanoshaHbeillfull ror-cea.ndeffeetimmediately UpOIlitsfinalpassage.p'ur- suanttoSeetioll:3-11ofthe ~~l~a.ri~~,.0fCityof TERHYLACHOIX,JH. Pr(-~sidi.ngOff'toor-:of.the.Couf1~cil Attest: IHMAL.:,\ELSO:'\(SEAL) CttvCterk----~ I.theundersigned,llerelJ:y certifythattheroregoillgOr- dInanoe'\vasdulyand regular'l;yadoptodandpassed bytheCounciloftheCityof AlamedaIIIregularmoottug assembledOilthe21stda~·of Octobor,19B9.bythefollowing vote,toWIt: AYES:.Couneilmen1<'0l'e.Levv..Lonszakor-,.McCa.Uand PresidentLaCroix,.rr.,(5). .""U1<;:';:,,,"one ABSE"IT::'\olle. 1"1WIT"IBSSWHEI1..E]OF,I havehereuntosetmyhand andaffixedtheoffieiaisealof saidCitythis22ncldavof October,iBOD...' IHM,\eL..:'\E1,SO;:'\(SEAL) CityClerkoftheCitvofAlameda.:\;jIGl:Jublish:Oct.24 ....,47