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O 454 C.S. 247 ORDINANCE NO. 454 C.S. . . AN ORDINANCE OF TIlE CITY OF AIUtOYO GRANDE AMENI>ING CHAPTER 3 OF TITLE 3 OF THE ARROYO GRANDE MUNICIPAL CODE BY ADDING THERETO ARTICLE 6 ESTABLISHING A UTILITY USERS TAX TilE CITY COUNCIL OF THE CITY OF ARROYO GRANDE DOES ORDAIN AS FOLLOWS: SECTION I: Chapter 3 of Title 3 of the Arroyo Grande Municipal Code is hereby amended by adding Article 6 which shall read as follows: .. ARTICLE 6 UTILITY USERS TAX Section: 3-3.601 Description and Purpose. 3-3.602 Definitions. 3-3.603 Exemptions. 3-3.604 Telephone Users Tax. 3-3.605 Electricity Users Tax. 3-3.606 Gas Users Tax. 3-3.607 Service Users Receiving Direct Purchase of Gas Or. Electricity. 3-3.608 Water Users Tax. 3-3.609 Sewer Users Tax. 3-3.610 Cable Television Users Tax. 3-3.611 Exemption Based on Combined Gross Income. 3-3.612 Remittance of Tax. 3-3.613 Actions to Collect. 3-3.614 Duty to Collect - Procedures. 3-3.615 Additional Power and Duties of Tax Administrator. 3-3.616 Assessment - Service User Administrative Remedy. 3-3.6 L 7 Records. 3-3.618 Refunds. 1-3.619 Termination or Suspension of Utility Users Tax. 3-3.620 Severability. 3-3.621 Operative Date. 3-3.622 Sunset Clause. Sec. 3-3.601 Description and Purpose. This article shall impose a tax upon the use of utility services in the City of Arroyo Grande. The purpose of this tax is to provide additional general revenue necessary to pay the usual and current expenses of conducting the municfpal government of the City. Sec. 3-3.602 Definitions. The following words and phrases whenever used in this article shall be construed as defined in this section. .. (a) "Person" shall mean any domestic or foreign corporal ion, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trullt, society, or individu- als. (b) "City" shall mean the City of Arroyo Grande. (c) "Gas" shall mean natural or manufactured gas or any allernate hydrocarbon fuel which may be substituted therefor. (d) "Telephone corporation," "electrical corporation," "gas corporation," "waler corporation," and "cable television corporation" shall have the same meanings as defined in Sections 234,218,222,241, and 215-5, respectively, of 24t6UJINJ\NCE NO. 454 C.S. 0 . . ' , , . . '0 . . ~..,~ . \ . the California Public Utilities Code except. "electrical corporation." "gas . corporation" and "water corporatior(. shall also be construed to include any municipality, public agency or person engaged in the selling or supplying of electrical power or gas or water to a service user. (e) "Tax Administrator" shall mean the Finance Director of the City of Arroyo Grande. (f) "Service supplier" shall mean any entity required to collect or self-impose and remit a tax as imposed by this article. (g) "Service user" shall mean a person required to pay a lax imposed by this article. (h) "Month" shall mean a calendar month. (i) "Non-utility Supplier" shall mean: (a) a service supplier, other than an electrical corporation serving within the City, which generates electrical -.' energy in capacities of at least 50 kilowatts for its own use or for sale to others; or (b) a gas supplier other than a gas corporation, that sells or supplies gas to users within the City. Sec. 3-3.603 Exemptions. ., (a) Nothing in this article shall be constr(led as imposing a lax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United Stutes or thut of the Slate of California. (b) The City Council may, by order or resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this article and provide that such classes of persons or service shall be exempt, in whole or in part from such tax. (c) The Tax Administrator shall prepare a list of the persons exempt from the provisions of this article by virtue of this section and furnish a copy thereof to each service supplier. . 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 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 service is furnished for a guaranteed amount, the. amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term "charges" include charges for any type of service or equipment ',-" furnished by a service supplied subject to public utility regulations during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to public utility regulation; nor shall the words "telephone communication services" include land mobile service or maritime mobile services as delined in Section 2. J of Tille 47 of the Code of Federal Regulations, as said Section existed on January I, J970. The term "telephone communication services" refers to that service which provides access to a telephone system and the privilege of telephone quality communication with substantially all persons having telephone stations which are part of such telephone system. The Telephone Users Tax is intended to, and .. -2- \ )f(\;"i 1"II\11CI:; IJil: IJ :>'1 . \~.:.;. 249 does, apply to all charges billed to a telephone aCcount having a silus in the City, irrespective of whether a particular, communication service originates and/or terminates within the City. 'y' (c) The tax imposed by this section shall be collected from the service user by the person providing the intrastate, interstate or international telephone communication services, or the person receiving payment for such servic~s. The amount of the tax collected In one (I) month shall be remilled to the Tax Administrator on or before the last day of the following monlh; or at the option of the person required to collect and remit the tax, an estimated amount of tax collected, measured by the tax bill in the previous month, shall be remitted to the Tax Administrator on or before the last day of each month. (d) Notwithstanding the provisions of subsection (a), the tax imposed under this section shall not be imposed upon any person for using intrastate, interstate or international telephone communication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Division 2, Part 20 of the California Revenue and Taxation Code, or the tax imposed under Section 4251 of the Internal Revenue Code. Sec. 3-3.605 Electricity Users Tax. (a) There is hereby imposed a tax upon every person other than an eJeclric or gas corporation using electrical energy in the City. The tax imposed by this section shall be at the rate of five percent (5 %) of the charges made for such energy by an electrical corporation providing service In the City and shall be billed 10 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 equivalent charge the service user would 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-Iype metering system which will enable compliance with this seclion. "Charges," as used in this section, shall include charges made for: (I) 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 Commis- sion or the Federal Energy Regulatory Commission. (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 device apart from the premises upon which the energy was received; provided, however, that the term shall include Ihe receiving of such energy for the purpose of using it in the charging of balleries; nor shall the term include electricity used and consumed by an electric utility supplier in the cOl'duct of its business; nor shall the term "include the mere receiving of such energy by an electric corporalion or governmental agency at a point within the City of Arroyo Grande for resale; nor shall the term include the use of such energy in the production or distribution of water by a water utility or a governmental agency. (c) The tax imposed in this section shall be collected from the service user by the service supplier or non-utility supplier. The tax imposed in this section on use supplied by self-generation or from a non-utility supplier not subject to the jurisdiction of this article, shall be collected and remitted to the Tax Administrator in the manner set forth in Section 3-3.607. The amount of tax collected by a service supplier or a non-utility supplier in one month shall be remitted by U.S. mail to the Tax Administrator. poslmarked on or before the last day of the' following month; or althe oplion of the person required 10 collect and remit the tax, an estimated amount of tax measured by the tax billed in the previous month. -3- i~(61NANCI~ NU. 4~11 C.S. . . . , shall be remitted by U.S. mail, to the Tax Administrator, postmarked on or before the last day of each l11onth. ". .., 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 five percent (5 %) of the charges made for the gas and shall be biffed 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 ch.arges; and (3) demand 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. -' (b) The tax otherwise imposed by this section is not applicable to: (I) cliargesmade for gas which is to be resold and delivered through mains and pipes; (2) charges made for gas used and consumed by a public utility or governmental agency in the conduct of its business; or (3) charges made by a gas public utility for gas used and consumed in the course of its public utility business; and (4) charges made for gas used in the propulsion of a motor vehicle, as authorized in the Vehicle Code of the State of California. (c) The tax imposed in this section shall be collected from the service user by the person se\1ing or transporting the gas. A person se\1ing on I y transportation services to a user for delivery of gas through mains or pipes shall collect the lax from the service user based on the tl1\nsportation charges. The person selling or " transporting the gas shall, on or before the 20th day of each calendar 1110nth, commencing on the 20th day of the calendar month after the effective date of this article, make a return to the Tax Administrator stating the amount of taxes billed during the preceding calendar month, At the time such returns are liIed, the person selling or transporting the gas shall remit tax payments to the Tax Administrator in accordance with schedules established or approved by the Tax Administrator. The tax imposed in this section on use supplied by self-production or a non-utility supplier not subject to the jurisdiction of this article, shall be collected and remitted to the Tax Administrator in the manner set forth in Section 3-3.607. . Sec. 3-3.607 Service Users Receiving Direct Purchase Of Gas Or Electricity. . (a) Notwithstanding any other provision of this article, a service user receiving gas or electricity directly from a non-utility supplier not under the jurisdiction of this article, or otherwise not having the full tax due on the use of gas or electricity in the City directly billed and collected by the service supplier, sha1\ report said fact to the Tax Administrator within thirty (30) days of said use and sha1\ directly remit to the City the amount of tax due. (b) The Tax Administrator may require said service user to provide, subject to audit, filed tax returns or other satisfactory evidence documenting the quantity of gas or electricity used and the price thereof. Sec. 3-3,608 Water Users Tax. ., (a) There is hereby impQsed a tax upon every person in the City using water which is delivered through mains or pipes. The tax imposed by this section -4- "'1<1> I N/INC/:; NU. 4~4 c.s. 251 shall be at the rale of five percent (5%) of the charges made for such water and shall be paid by the person paying for, ~llch water. . '" (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 city or municipal water district for waler used and consumed by such department, utility or district. (c) The tax imposed in this section shall be collected from the service user by the person supplying the waler. The amount collected in one (I) month shall be remitted to the Tax Administrator on or before the last day of the following month. Sec. 3-3.609 Sewer Users Tax. (a) There is hereby imposed a lax upon every person in the City using sewer service by which wastewater is carried through pipe or conduit. The lax imposed by this section shall be at the rate of five percent (5 %) of the charges made for such sewer service and shall be paid by the person paying for such .' sewer service. (b) There shall be excluded from the base on which the tax imposed in this section is computed, charges made by a governmental entity for sewer service used by such governmental entity. (c) The tax imposed in this section shall be collected from the service user by the person supplying the sewer service. The amount collected in one (I) month shall be remitted to the Tax Administrator on or before Ihe last day of the following month. 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 five percent (5 %) of the charges made for such service and shall be paid by the person paying for such service. (b) The tax imposed in this section shall be collected from the service user by the person furnishing the cable television service. The amount collected in one (I) monthshall be remitted to the Tax Administrator on or before the last day of the following month. Sec. 3-3.611 Exemption Based on Combined Gross Income. (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 individual, jf the combined gross income of all members of the household in which such individual resided was at or below California Department of Housing ana 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 I through June 30) for which the exemption provided in this section is applied for. The exemption available 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 (b) hereof. -5- 2 ~.121JJ.NI\N\..C; NU. '1:>'1 c.~. . . . .' : (b) Any service user who is eligible for an exemption from the laxe,~ imposed by this article may liIe an application with the Tax Administrator for an exemption. Such application shall/be made upon forms supplied by the Tax Administrator and shall, under penally 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 subsection (a) and shall notify all service suppliers affected that such exemption has been approved, staling 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 billing the exempt service user for taxes imposed by this article until further notice is given by the Tax A'dministrator. The service supplier shall eliminate such exempt service user from its lax billing procedure no later than sixty (60) days after receipt of such I notice from the Tax Administrator. I All exemptions certified by the Tax Administrator shall be effective I - , 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 qualifica- tion 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 article to any new service user or to any account on which the service user's name has been changed (excluding 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 froni its tax billing procedure no later than sixty (60) days thereafter. Sec. 3-3.612 Remitl<1nce of Tax. Taxes collected from a service user which are not remitted to the Tax Administrator on or before the due dates provided in this article are delinquent. Should the due date occur on a weekend or legal holiday, the return lIIay be postmarked on the first regular working day following a Saturday, Sunday, or legal holiday. . Sec. 3-3.613 Actions to Collect. Any tax required to be paid by' a service user under the provisions of this article shall be deemed a debt owed by the service I1ser to the City. Any sl1ch tax collected from a service user which has willfully been withheld from lhe Tax Administrator shall be deemed a debt owed to the City by the person required to collect and rentit. Any person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for the recovery of such amount. Sec. 3-3.614 Duty to Collect - Procedures, The duty to collect and remit the taxes imposed by this article shall be performed as follows: -6- .' OI<.III"If,CJ,; I'll). '1~4 C.::'. 253 (a) Notwithstanding the provisions of Seclion 3-3.606(c), lhe lax: shall be collected insofar as practicable at the.~ame time as and along with the charges made in accordance wilh the reguhir billing practices of the service supplier. Where the amount paid by a service user to a service supplier is less Ihan Ihe full amount of the service charge and tax: which has accrued for the billing period, such amount and any subsequent payments by a. service user shall be applied to the utilily charge first until such charge has been fully satisfied. Any remaining balance shall be applied to tax:es due. In Ihose cases where a service user has nolified the service supplier of his refusal 10 pay the tax imposed on said energy charges, Section 3-3.616(c) will apply. (b) The duty to collect tax: from a service user shall commence with the beginning of the first full regular billing period applicable to the service user where all charges normally included in such regular billing 'are subject to the provisions of this article. Where a person receives more than one billing, one or more being for different periods than anolher, the duty to collect shall arise separately for each billing. Sec. 3-3.615 Additional Power an~ DUlies of Tax Administrator. :. (a) The Tax: Administrator shall have the power and dUly, and is hereby directed, to enforce each and all of the provisions of this article. (b) The Tax: Administrator shall have the power to adopt rules and regulations not inconsistent wllh provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such rules and regulations shall be on file in the Tax Admini- slrator's office. .. . (c) The Tax Administrator may make administrative agreements to vary the strict requirements of this article so that collection of any tax imposed hereby may be made in conformance wilh the billing procedures of particular service suppliers so long as said agreements result in collection of the tax in conformance wilh the general purpose and scope of this article. A copy of each such agreement shall be on file in the Tax Administrator's office. (d) The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from the lax imposed by this article. The Tax Administrator shall provide the service supplier with the name of any person who the Tax Administrator determines is exempt from the tax imposed hereby, together with the address and account number to which service is supplied to any such exempt person. The Tax Administrator shall notify the service supplier of termination of any person's right to exemption hereunder, or the change of any address to which service is suppliefl to any exempt person. (e) The Tax Administrator shall provide JJotice to all service suppliers, at least ninety (90) days prior to any annexation or other change in the City's boundaries. Said notice shall set faith the revised boundaries by street and address, along with a copy of the final annexation order from the Local Agency Formation Commission. Sec. 3-3.616 Assessment - Administrative RemedY. (a) Whenever the Tax Administrator delermines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remilled to a person required to collect the tax. or that a service user has refused . to pay the amount of tax, such person may be relieved of the obligation to collect taxes due under this article from certain named service users for specified billing periods as set forlh below. -7- . 2$~IN1\NCE NO. 454 C.S. '. . '0 . .; .. . . (b) The service supplier shall provide the City with amounts refused andlor unpaid along with the names atld.addresses of Ihe service users neglecting 10 pay the lax imposed under provi~ions of this article. Whenever the service user has failed 10 pay the amount of tax for a period of Iwo (2) or more billing periods, the service supplier shall be relieved of Ihe obligation to collect t.'\xes due. .' (c) The Tax Administrator shall notify the service user that the Tax Administrator assumed responsibilily 10 collect the laxes due for Ihe stated periods and demand paymenl of such laxes. The notice shall be served on Ihe service user by handing il to him personally or by deposit of the nolice in the Uniled States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required 10 colleclthe t.'\x, or, should the service user's address change, to the last known address. If a service user fails to remit Ihe laX to Ihe Tax Adminislrator within fifteen (15) days from Ihe dale of Ihe service of Ille notice upon him, which shall be the dale of mailing if service is nol accomplished in person, a penalty of Iwenly-five percent (25%) of the amollnt of the lax set forth in Ihe nolice shall be imposed, but nolless Ihan $5.00. /.. The penalty shall become part of the tax herein required to be paid. ( -- Sec. 3-3.617 Records. -~ ----- -. It shall be the duty of every person required to collect and remit to the City any tax imposed by this article to keep and preserve, for a period of three (3) years, all records as may be necessary 10 delermine Ihe amount of such tax as he may have been liable for Ihe remitlance to the Tax Adminislrator, which records the Tax Administrator shall have the right 10 inspect at all reasonable times. Sec. 3-3.618 Refunds. (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 Tax Administrator under this article, it may be refunded as provided in this section. (b) Notwithstanding the provisions of subsection (a) of this section, a service supplier may claim a refund; or take as credit against taxes remiUed the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established that the service user from whom the lax has been collecled did not owe the lax; provided, however, that neither a refund nor a credit shall be allowed unless Ihe amount of Ihe lax erroneously or illegally colleded 'has either been refunded to the service user or credited to charges subsequenlly payable by Ihe service user 10 the person required to collect and remit. A service supplier Ihal has collected any amount of tax in excess of the amount of lax imposed by this article and actually due from a service user, may n,fund such amount to Ihe servlc~ user and claim credil for such overpayment against the amount of tax which is due upon any olher monlhly returns, provided' such credit is claimed in a relurn daled no later than Ihree (3) ye.'\rs from the date , , of overpayment. I (c) Notwithstanding other provisions of this section, whenever a service ! ....... supplier, pursuant to an order of Ihe California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utilily services, the taxes paid pursuant to this article on the amount of such refunded charges shall also be refunded to service users, and the service supplier shall be entitled 10 claim a credit for such refunded laxes againstlhe amount of tax which is due upon the next monlhly returns. In the event this article is ., repealed, lhe amounts of any refundable taxes will be borne by the City. (d) A service supplier may refund the t.'\xes collecled to the service user in accordance with this section or by the service supplier's customary practice. -8- 4" _ .' IJltlJ,:,AI-ICt: NU. 45'1 c.s. 255 Sec. 3-3.619 Termination or Suspension of Utility Users Tax. ,. The service supplier shall,"upon notification, terminate or suspend any utility users tax commencing with the first full billing period whiCh occurs after the effective date of such action by the City Council. Sec. 3-3.620 Severahilily. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article or any part thereof is for any reason held to be unconstitu- tional, such decision shall not affect the validity of the remaining portion of this article 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 phrases be declared unconstitutional. Sec. 3-3.621 Operative Dale. This ordinance shall become effective the 14th day of September, 1993. l:he tax imposed under this ordinance shall apply to bills rendered on or after September 15, 1993, for utility services rendered on or after the effective'date of this Ordinance. Sec. 3-3.622 Sunset Clause. This ordinance shall expire on June 30, 1995, unless it is further extended by another ordinance adopted by the City Council. SECTION 2: This Ordinance shall become effective and be in full force and effect immediately upon passage and within tineen (15) days thereof, a summary shall be published at least once in a newspaper of general circulation published and circulated in the City. On motion of Council Member Burke , seconded by Council Member Souza , and on the folJowing roll call vote, to wit: . AYES: Council Members Burke, Souza, Brandy and Mayor Gallagher NOES: None ABSENT: Council Member Moots "" foregoi'g 0"""'00 w", ""red ,,'" ,doplod ",i, ": d., ~"lb", , '( _( Matthew Peter Gallagher A TrEST: . ~().~ Nancy A. D is, City Clerk APPROVED AS TO FORM: () . J ~'I - . 1-:-:/.- Roger Lyon, CitY, Attorney -9- 2rsrwIN^NCE NO. 454 C.S. . . ~ ~ '., . .. - . ., . . . .. ., ( > " . ;, , . ", OFFICIAL CERTIFIGAT~ON 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. 454 C.S. is a true, full and correct copy of said ordinance passed and adopted at a regular meeting of said Council on the 14th day of September, 1993. , WITNESS my hand and the Seal of the city of ArrQYo Grande affixed this 15th day of September, 1993. ~a.~ NANCYA. AVIS, CITY CLERK CITY OF ARROYO GRANDE . .' ~'-' -