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O 468 C.S. '. . ORDINANCE NO. 468 c.s. AN ORDINANCE OF THE CITY OF ARROYO GRANDE AMENDING ORDINANCE NO. 454 C.S. THE CITY COUNCIL OF THE CITY OF ARROYO GRANDE DOES ORDAIN AS FOLLOWS: SECTION 1: Arroyo Grande Municipal Code Section 3-3.604(a) is hereby amended to read in' its entirety as follows: Sec. 3-3.604 Telephone Users Tax. (a) There is hereby imposed a tax on the amounts paid for any intrastate, interstate or international telephone services by every person in the City using such services. The tax imposed by this section shall be at the rate of three and eight-tenths percent (3.8%) of the charges made for such services and shall be paid by the person paying for such services. SECTION 2: Arroyo Grande Municipal Code Sect~on 3-3.605(a) is hereby amended to read in its entirety as follows: Sec. 3-3.605 Electricity Users Tax. (a) There IS hereby imposed a tax upon every person other than an electric or gas corporation using electrical energy in the City. The tax imposed by this section shall be at the rate of three and eight-tenths percent (3.8%) of the charges made for such energy by an electrical corporation providing service in the City and shall be billed to and paid by the person using the energy. The tax applicable to electrical energy provided by a non-utility supplier shall be determined by applying the tax rate to the equiva1ent charge the service user wou.ld have incurred if the energy used had been provided by the electrical corporation franchised by the City. Rate schedules for this purpose shall be available from the City. Non- utility suppliers shall install, maintain and use an appropriate utility-type metering. . system which will enable compliance with this section. "Charges," as used in this section, shall includ~ charges made for: (1) metered energy and (2) minimum charges for service, including customer charges, service charges, demand charges., standby charges and all other annual and monthly charges, fuel or other cost adjustments, authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission. SECTION 3: Arroyo Grande Municipal Code Section 3-3.606(a) is hereby amended to read in its entirety as follows: Sec. 3-3.606 Gas Users Tax. (a) There is hereby imposed a tax upon every person in the City other than a gas corporation or electrical corporation, using, in the City, gas which is transported through mains or pipes or by mobile transport. The tax imposed by this section shall be at the rate of three and eight-tenths percent (3.8%) of the charges made for the gas and shall be billed to and paid by the person using the gas. The tax applicable to gas or gas transportation provided by non-utility suppliers shall be determined by applying the" tax rate to the equivalent charges the service user would have incurred if the gas or gas transportation has been provided by the gas corporation franchised by the City. "Charges," as used in this section, shall include: (1) that billed for gas which is delivered through mains or pipes; (2) gas transportation charges; and (3) d.emand charges, service charges, customer chargeS, minimum charges, annual and monthly charges, and any other charge authorized by the California Public Utilities Commission or the Federal Energy Regulatory Commission. SECTION 4: Arroyo Grande Municipal Code Section 3-3.608(a) is hereby amended to read in its entirety as follows: Sec. 3-3.608 Water Users Tax. (a) There is hereby imposed a tax upon every person in the City using water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of three and eight-tenths percent (3.8%) of the charges made for such water and shall be paid by the person paying for such water. SECTION '5: Arroyo Grande Municipal Code Section 3-3.609(a) is hereby amended to read in its entirety as fol1ows: Sec. 3-3.609 Sewer Users Tax. (a)' There is hereby imposed a tax upon every person in the City using sewer service by which wastewater is carried through pipe or conduit. The tax imposed by this section shall be at the rate of three and eight-tenths percent (3.8%) of the charges made for stich sewer service and shall be paid by the person paying for such sewer service. -2- ., - \ SECTION 6: Arroyo Grande Municipal Code Section 3-3.61O(a) is hereby amended to read in its entirety as follows: Sec. 3-3.610 Cable Television Users Tax. (a) There is hereby imposed a tax upon every person in the City using cable television service. The tax imposed by this section shall be at the rate of three and eight-tenths percent (3.8%) of the charges made for such service and shall be paid by the person paying for such service. SECTION 7: Arroyo Grande Municipal Code Section 3-3.611 is her~by amended to read in its enUrety as follows: Sec. 3-3.611 Hardship Exemptions. (a) The taxes imposed by this article shall not apply to any individual who uses telephone, electric, gas, water sewer or cable services in or upon any residential premises occupied by such individua~, if the combined gross income of all members of the household in which such individual resided was at or below California Department of Housing and Community Development Block Grant income limits for lowest targeted households in San Luis Obispo County for the calendar year prior to the fiscal year (July 1 through June 30) for which the exemption provided in this section is applied for. The exemption avaHable under this section shall not eliminate the duty of the service supplier to collect taxes from any service user, nor eliminate the duty of any service user to pay such taxes to the service supplier, unless and until an exemption is applied for by the service user and granted in accordance with the provisions of subsection (c) hereof. (b) Any individual subject to the taxes imposed by this article upon any residential premises occupied by such individual and separately subject to such taxes upon any business premises owned or. leased and occupied by such individual, or by a business entity owned or controlled by such individual, shall be entitled to apply for an exemption from those taxes imposed by thisarticIe upon said residential premises or said business premises. The exemption available under this subsection shall only apply to the lower amount of those taxes imposed upon utility services used at both the -individual's residential premises and business premises. Additionally, the exemption available under this section shall not eliminate the duty of the service supplier to collect taxes frQm any service user, nor eliminate the duty of any service user to pay -3- such taxes to the service supplier, unless and until an exemption is applied for by the service user and granted in accordance with the provisions of subsection (c) hereof. (c) Any service user who is eligible for an exemption from the taxes imposed by this articJe may file an application with the Tax Administrator for an exemption. Such application shall be made upon forms supplied by the Tax . Administrator and shall, under penalty of perjury, recite facts which qualify the applicant for an exemption. The Tax Administrator shall review all such applications and certify as exempt those applications determined to qualify therefor under subsections (a) or (b) and shall notify all serviCe' suppliers affected that such exemption has been approved, stating the name of the applicant, the address to which such exempt service is being supplied, the account number, if any, and such other information as may be necessary for the service supplier to remove the exempt service user from its tax billing procedure. Upon receipt of such notice, the service supplier shall not be required to continue biIIing the exempt service user for taxes imposed by this article until further notice is given by the Tax Administrator. The service supplier shall eliminate such exempt . service user from its tax billing procedure no later than sixty (60) days after receipt of such notice from the Tax Administrator. . All exemptions certified by the Tax Administrator shall be effective for a period of two (2) years and may thereafter be renewed upon application to the Tax Administrator if the prerequisite facts supporting the previous qualification for exemption shall continue; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual. Such exempt individual may, however, apply for a new exemption with each change of service address or residence. Any service user exempt from the tax shall notify the Tax Administrator within ten (10) days of any change in fact or circumstance which might disqualify said service user from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of any exemption provided by this section when the basis for such exemption either does not exist or ceases to exist. Every service supplier is authorized to bill the tax imposed by this articJe to any new service user or to any account on which the service user's name has been changed (excJuding changes attributable to spelling errors or other clerical errors) until such time as the serVice supplier receives notification from the Tax Administrator that an exemption has been granted pursuant to this section. Following receipt of such notification, the service supplier shall eliminate such exempt service user from its tax billing procedure no later than sixty (60) days thereafter. -4- SECTION 8: Arroyo Grande Municipal Code Section 3-3.622 is hereby amended to read in its entirety as follows: Sec. 3-3.622 De-escalation. (a) The tax rate imposed in sections 3-3.604 through 3-3.610, inclusive, of this article shall, each fiscal year, automatically decrease by one-tenth of one percent (.1 %) for each increase of eighteen thousand dollars ($18,000) in City utiJity users tax revenue over utility users tax revenue for the prior fiscal year. (b) The tax rate imposed in sections 3-3.604 through 3-3.610, inclusive, of this article shall, each fiscal year, automatically decrease by one-tenth of one percent (.1 %) for each increase of $18,000 in actual revenues received by City less actual expenditures paid by City over actual revenues received by the City less actual expenditures paid by the City for the prior fiscal year. (c) As soon as practicable after the close of each fiscal year, the Tax Administrator shall obtain all information and documentation necessary to determine the tax rate under subsections (a) and' (b) hereof. The Tax Administra- tor shall promptly notify all affected 'service suppliers of said tax rate. SECTION 9: Except as modified and amended herein, Ordinance No. 454 C.S. as amended shall remain valid and in full force and effect. SECTION 10: If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Ordinance or any part thereof is for any reason held to be inva1id, such decision shall not affect the validity of the remaining p9rtion of this Ordinance or any part thereof. . The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that anyone or more section, subsection, subdivision, paragraph, sentence, clause or phrase be declared. invalid. SECTION.!1: This Ordinance shall become effective immediately upon its adoption. SECTION 12: Within fifteen (15) days after passage of this Ordinance, it shall be published once, together with the names of the Council Members voting thereon, in a newspaper of general circulation within the City. -5- On motion of Council Member Souza , seconded by Council Member Lady , and on the folJowing roll call vote, to wit: A YES: Council Members Souza, Lady, Fuller, Brandy and Mayor Dougall NOES: None ABSENT: None , 1995. . ATIEST: a.~ , CITY CLERK APPROVED AS TO FORM: APPROVED AS TO CONTENT: BY: ~lJLfll L. HLtiJ ~ ROBERT L. HUNT CITY MANAGER -6- .- OHDINANCE NO. 468 C.S. ... . I, NANCY A. DAVIS, city Clerk of the city of Arroyo Grande, County of San Luis Obispo, state of California, do hereby certify under penalty of perjury that the foregoing Ordinance No. 468 C.S. is a true, full and correct copy of said Ordinance passed and adopted at a regular meeting of the. city Council of t~e city of Arroyo Grande on the 24th day of October, 1995. WITNESS my hand and the Seal of the city of Arroyo Grande affixed this 25th day of' October , 1995. A. D IS, CITY CLERK ARROYO GRANDE . . ,..