HomeMy WebLinkAboutAgenda Bill 5.A 07/14/2003i y
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CITY OF PETALUMA, CALIFORNIA
AGENDA BILL
I genda Title Meeting Date
Discussion and Action on': (1) Resolution Calling and Giving
Notice of Special Municipal Election to be Held on Tuesday, July 14, 2003
November 4, 2003 for a Charter Amendment and Companion
Measure Re County Board of Su erv sons to Consolidate t a Seecial 1Vleeting 'Time ❑ 3:0.0 PM
Reg ardin g y ,() Re q u estin g
the Sonoma C y p p 7:00 PM
Election for the City of Petaluma on Tuesday, November 4, 2003
with any Other Election held on ,Same Date in Territory that iss
the Same or is in Part the ;Same; (. 3 Resolution of the City Council
of the City of Petaluma, California, Providing for the Filing: of
Arguments for and Against City :Measures Submitted at the
November 4, 2003 Special Election; (4) Resolution Authorizing
Submission of Written Arguments Regarding the Charter
Amendment and Companion Measure Regarding a Utility Users
Tax; (5) Resolution Directing the City Attorney to Prepare -an
Impartial Analysis of the Ballot Measures to be Voted on at the
November 4, Special .Election Regarding a Utility Users Tax.
f atnaary fAPrk nnel- Il Consent Calendar ❑ Public Hearing ❑New Business
Z Unfinished Business ❑ Presentation
e artment: Director Contact Person Phone Number
ity Manager, City Mike Bierman, Mike Bierman 778 -4345
Attorney, City Clerk Richard 'Rudnansky Richard Rudnansky 778 -4362
& Gayle.
Cost of Proposal Cost of Special 'Election Account Number
Amount Budgeted Name of Fund
Attachments to Agenda Packet_Item:.
Exhibit 1 : Resolution Calling and Giving Notice of Special Municipal Election to be Held on Tuesday,
November 4, 2003 for a Charter Amendment and Companion Measure Regarding Utility Users Tax;
Exhibit 2 : Resolution Requesting the Sonoma County Board of 'Supervisors to Consolidate a Special
Election for the City of Petaluma on Tuesday, November 4, 2003 with any Other Election held on the Same
Date in Territory, that is the Same or is in Part the Same;
Exhibit 3 : Resolution of the City. Council of the City of Petaluma, Cali- fornia, Providing for the Filing of
Arguments for and Against City Measures Submitted at the November 4, 2003 Special Election;
Exhibit 4 : (Optional) Resolution .Authorizing Submission of Written Arguments Regarding the Charter
Amen dment and C M Companion easure Regarding a Utility Users Tax;
Exhibit ,5 . Resolution .Directing, the City Attorney to Prepare an Impartial Analysis of the Ballot. Measures
to be Voted on at the November 4 2003 Special Election Regarding a Utility Users Tax.
Summary Statement
After many discussions at Council meetings and presentations by the Citizens Advisory 'Committee on
Street Improvements, Council directed staff 'to prepare the necessary Resolutions, to place two measures on
the ballot for the November 4, 2003 election -for the purpose of obtaining funding for necessary street
repairs and reconstruction to existing City Streets.
At the July 7, 2003 Council meeting, staff brought forward two.measures :for the Counc'fl.s consideration.
The first measure asked the: voters for an amendment of the City .Charter and a second, companion measure
asking-the voters to approve a special utility users tax.
Council directed, at the July 7, 2003 Council meeting, that the proposed Charter amendment'be drafted
narrowly to amend the City Charter to allow for a utility users tax only with respect to the use of electricity
and gas, that the tax to be imposed for no more than 20 years, no more than 5% of the _monthly charge and
that the funds raised by the tax be specifically earmarked for "curb -to -curb repair and reconstruction of
existing City streets and not construction of new streets."
Likewise, the companion measure asked the voters to approve a special utility users tax ordinance
authorizing the imposition of the utility °users tax on, users, of gas and electric service. for 20: years at the rate
of no more than 5%. of the monthly cost of service, As proposed, the 5% shall be imposed ..for the :first 5
years and thereafter the Council shall review the rate annually and make adjustments by resolutions, in the
percentage; not to: exceed 5 %. The proposed ordinance also.provi'des for a cap of the tax on non = residential
users .and provides for an exemption for service :users who participate in PG &E's CARE' program. All
monies collected under this tax will specifically be earmarked and used for "curb -to -curb repair and
reconstruction of existing City streets. and not for the construction for new streets. " -
At its July 7` meeting some Councilmembers suggested -that the Council :consider including in thel
ordinance the list of streets :in need of repair and the time schedule ,previously presented by the Citizens
Advisory Committee for street improvements or a reference to. said list: and time schedule:, The attached
,proposed ordinance (Exhibit B of Exhibit 1) providesi three .options for the Council's consideration. Each
option has two parts (one part,in section 4.50.010 and the other part in section 4.56. .160) , Option 1 includes
a reference to the CAC's report and :characterizes, the list as a preliminary assessment of the necessary
repairs, and schedule as a, general goal for completion. Option 2 refers, to the CAC's report as a definitive
list of repairs and an order and timing for their completion. Option 2 is not reconimended.,
Option 3 is essentially the language: as originally presented at the Council meeting of July 7, 2003.
Council is to provide direction relative to. the ,options presented and to provide an amount for the non-
residential cap.
Resolutions:.
Exhibit 1 . Resolution Calling and_:Giving.Notice of a Special Municipal Election: This Resolution calls for
the special election to occur on 11/4103 and provides notice of said election.
Exhibit 2 . Resolution Requesting, the Sonoma County Board of Supervisors to Consolidate a Special
Election for the. City with Any, Other ,Election Occurring on 11/4/03: This Resolution, requests the City
electionbe consolidated and be part of the ballot materials for any other election occurring on 11/4/03
h b I it 3 . Resolution. Providing for the Filing of Arguments for or Against Measures: Provides that
-suant to Elections Code section 9219, arguments may be submitted to the Office of the City Clerk prior
5:00 p.m. on August 15, 2003 for or against the measures. Arguments may not exceed 300 words in
' Exhibit 4 . (Optional) Resolution Authorizing Submission of Written Arguments Regarding the Measures:
This Resolution authorizes any member of the City Council to file arguments regarding the measures or, in
the alternative, authorizes the Mayor to prepare and file written arguments in favor of the measures and, at
the Mayor's discretion,, give arguments signed by bona fide associations or ,by individual voters who are
eligible to vote. Said arguments are to be filed with the City Clerk prior to 5:00 p.m. on Monday, August
18, 2003.
Exhibit 5 . Resolution Directing City Attorney to Prepare Impartial Analysis of the Ballot Measures:
Directs the City Attorney, pursuant to the Elections Code, to submit 'impartial analysis of the measures to
the City Clerk by 5:00 p.m. on Friday, August 1, 2003.
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Council is requested to provide direction regarding the options presented in the proposed Ordinance (see
sections 4.50.010 and 4.50.160) and the amount of the cap for non = residential users {see section 4.50.140).
Council is then requested to adopt the attached. Resolutions (Exhibit 1, 2, 3 and 5). Exhibit 4 is optional.
Reviewed by Finance Director Review me Approved by City Manager
Date: Date:
Today's Date Revision # and Date Revised: File Code:
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RESOLUTION CALLING AND GIVING NOTICE "OF A SPECIAL MUNICIPAL
• ELECTION TO BE- HELD ON TUESDAY, NOVEMBER 4, 2003
FOR A CHARTER,.AMENDMENT AND COMPANION MEASURE
REGARDING A UTILITY USERS TAX
WHEREAS, at its meeting of July 7, 2003, the City Council considered placement of a
measure on the November` 4, 2003• ballot to request voter approval of an amendment to
the City of Petaluma Charter to repeal section 63.5 and allow the approval of a utility
users tax; and,
WHEREAS, the City Council held a noticed public hearing on July 7, 2003, to consider
placement of a measure on.the ballot for the November 4, 2003 election seeking voter
approval' of a proposed utility users tax to provide funding for road reconstruction and
maintenance; and,
WHEREAS, after .holding that hearing, the City Council concluded that additional
funding is necessary to maintain and reconstruct identified City streets; and,
WHEREAS, The California Constitution, Article XI Section 5 authorizes the City to levy
a utility users tax; and,
WHEREAS, Elections Code Section 9282 sets forth the procedures for arguments in
favor of or in opposition of any City measure; and,
WHEREAS, based on all of the information presented at the July 7, 2003 meeting, both
written and oral, including the staff reports minutes, and other relevant materials, the City
Council finds that under California Environmental Quality Act (CEQA) Guidelines
15060(c)(2). and 15378,, .subdivisions (2) and (4) of subdivision (b) this tax does not
and therefore review under th
constitute a project under CEQA r CE QA is riot required.
Further, individual street ,repair pro�ecfs o..be; funded . by 'tax proceeds are
CEQA re uirements ursuant to Guideline
categorically exempt from; q p 15301(c); and,
WHEREAS,: under the provisions of the City of Petaluma Charter and laws of the State of
California, a Spe.61al Municipal Election shall be held on Tuesday, November 4, 2003;
and,
WHEREAS, pursuant to authority provided by Article XI of the Constitution, Title 4,
Division 2, Chapter 3 of the Government Code and Division 9, chapter 3, Article 3 of the
Elections of the .State: of California, the City Council of 'the City of Petaluma. desires
to submit to the voters a proposed Charter amendment and companion measure; and,
WHEREAS the City Council is authorized and directed by statute to submit the proposed
Charter amendment to' the voters:
NOW, THEREFORE, BE IT RESOLVED ORDERED, AND DECLARED AS
FOLLOWS: •
Pursuant to the requirements of the State of California, section 9222 of the
California :Government Code; and the Petaluma, City Charter, there is called and
ordered to be held in the City of Petaluma • California, on Tuesday November 4
2003, a Special Municipal Election for the purpose of submitting to the voters a
Charter amendment and companion measure that would repeal the current
.prohibition the adoption of a utility users tax and approve such ;a tax for the
purpose of genera_ ting fun_ ding for the reconstruction and maintenance: of City
streets; and,
2. Pursuant to the requirements of the State of California and the Petaluma City
Charter; there .shall be a Special. Election on Tuesday, November 4 2003, at
which election the following'Charter amendment and companion measure; shall be
submitted to the voters:
Charter Amendment
Shall the,City of Petaluma Charter: be amended to allow for the adoption. of a
special utility users tax on gas and, electric:service for 20 years at a rate of
no,more than five percent (5 %) of'the'monthly charge for theservice, to pay
for curb-to-curb :repair and:reconstruction of existin g City Streets and not, for
the construction of new streets?
Companion Measure
Shall, a special tax be approved on users of gas and electric - service for 20
,years', at a rate of no more than five percent (5% o) of the monthly charge of
the service, with an annual cap for non- residential users and an exemption
for'service users Who participate:in PG &E's CARE program, to pay for
curb -to -curb repair and reconstruction of existing. City streets and not for the
construction of new streets?
3. That - the proposed complete texts of the. Charter amendment. and companion
measure submitted to the, voters are attached as Exhibits "A" and `B .and
4. The ballots to be used at the election shall be in the form and content as required
by law; and,
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5. The City Clerk' 4s authorized, instructed and directed to ; procure and furnish any
and all official, ballots, notices, printed matter and all supplies, equipment and
paraphernalia that may be necessary in order to properly and lawfully conduct the
election; and,
6. The polls for the election shall be open at seven, o'clock a.m. of the day of the
election and shall remain. open continuously from that time until eight o'clock
p.m. of the same day when'the polls shall be closed,'except as provided in Section
14401 of the Elections Code of the State of California; and,
7. That in all particulars not recited in'this resolution, the Election shall be held and
conducted as provided by law for holding municipal elections; and,
8. That the notice of the time and place of holding the Election is given and the City
Clerk is authorized .instructed and directed to give further or additional notice of
the election, in time, form and manner as required by law.
PASSED and ADOPTED this day of , 2003 by the following
vote:
AYES:
NOES:
ABSTAIN:
ATTEST:
City Clerk
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CITY OF PETALUMA
Mayor
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PROPOSED POSED AMENDMENT TO "
J THE CHARTER OF THE CITY OF PETALUMA
SPECIAL MUNICIPAL 'CHARTER AMENDMENT_ ELECTION
November 4, 2003
(Consolidatedwith State of California Established' Election)
The City Council of.the City of Petaluma hereby submits to the qualified electors of the City of
Petaluma an amendment to the Charter of the City of Petaluma to repeal Section 63.5 thereof to
allow for the adoption of a utility users tax.
If the majority of votes on this..measure at the November 4, 2003 election are affirmative, Section
63.5 of the Charter shall be amended as .follows, with text in .str-ilceeut indicating deletion and
double underlined text indicating addition:
Neither the City Council of the City of Petaluma nor any of its officers, agents or
employees shall levy, impose. or collect a tax upon the use in the City of Petaluma
by any residential user, business user, industrial user or any other user, of
telephone communication,5etvices whether intrastate or interstate ele ai
ei�er gas, water, garbage,, „cable television or any other use of utilities by
residents of Petaluma, exceui- as otherwise provided -in this section
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the electric or .gas service.. The revenue from such a tax maybe used only for
curb -to -curb repair and reconstruction of existing City streets and not for the
construction of new streets.
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'ORDINANCE NO. N.0 S'.
Introduced by Seconded by
AN ORDINANCE OF THE VOTERS OF THE CITY OF PETALUMA
ADOPTING A UTILITY °USERS TAX ON THE USE OF GAS AND ELECTRICITY
BE IT ORDAINED BY THE VOTERS OF THE CITY OF PETALUMA AS
FOLLOWS:
Section 1 . Chapter 4.50 Utility Users Tax
4.50.010 Findings.
A. The majority of streets within the City of Petaluma were constructed between
approximately 30 and `50 years ago. The economical renewable life of a street is approximately
15 to 30 years depending on conditions. The Metropolitan Transportation Commission (MTC)
provides public agencies in California with a software program that is used to determine the
condition of paved streets' and roads and their- maintenance needs. This computer program is
used by most California cities and is regularly updated to keep pace with new development and
construction costs. According to the MTC system, Petaluma has the worst streets in Sonoma
County and ranks among the worst in the Bay Area. Historically, funding levels for street
maintenance in Petaluma have been modest. The cost to bring'Petaluma streets up to serviceable
and sustainable conditions increases with each passing year. The Citizens Advisory Committee
on Street Improvements, in its final report submitted to the City Council in June of 2003,
estimated a total system cost of maintenance and repair of approximately $73,864,196 and a net
funding source need, of approximately $44,070,807 plus an allowance for long -term
maintenance. 'The Citizens Advisory Committee recommended as one alternative funding source
a utility users tax, noting a,number of advantages and the need for such a funding source in order
to adequately repair, rnaffitai'n and reconstruct the City of Petaluma streets to acceptable
standards. [OP'T'ION . #1: ' The Citizens Advisory Committee prepared and submitted to the
Councihan accurate rnuentory, of to currently in need of repair and' a preliminary schedule
for the repairs Each individual repair. will re' e�separate: approval, the pp'ority for. repairs may
change o�er�the'next 203years, and'that currently umdentrfied repairs may become:necessary in
thekfutiire Although the �Councilrs` cornmrtted'to m'akmg the`identfied repairs -cover the next 20
vears:th i streets',is not an.appoval of any'particular repair, and the schedule is
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[OPTION #2 The Crtizeris Advisory Committee prepared and submitted ao ;the Council
an inventory of roadways m -need of repair and`as a reasonable schedule�for the repairs, The •
Council intends o use the revenue `from "tlieYtax for 9tlie repairs fisted mtithe m�entory only. and to
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complete.fihe listed repairs within tlezhrnes set ]'
[ OPTION #3 ; `Leave,as_origmaily presented ]
B. The City's revenue for improvement, maintenance, and reconstruction of its
streets and roads currently comes from the General Fund Gas. Tax and Solid Waste.. Surcharge.
C. The City Council does hereby determine that the cost to improve, maintain, and
reconstruct the City's streets exceeds the amount of fund's and, revenues ;generated' from all other
sources of income available for such purpose. The Council does further determine that the
imposition , of a special tax on residential and nonresidential users of gas and electricity in the
City, as more fully set- forth below, is necessary to maintain safe and usable streets within the
City, to improve existing City- streets, to provide for the reconstruction of some streets; and to
enhance ,public access and safety.
D. The .imposition of such a special tax will allow the City to provide essential
services 'to occupants of residential and nonresidential real property throughout the .City for the
next .20 years, such as critically needed maintenance of aspects of the City's transportation and
circulation infrastructure:
E. The City also recognizes that occupants of both residential and nonresidential
property use the streets.
F. The tax on both residential and nonresidential users of gas and electric i ty;shall be
set at five percent (5 %) of total. monthly cost of gas and electric services; as defined herein,
for the first five years that the tax ,is in effect. Thereafter -, the City Council shall review the tax
rate :annually and may adjust it by resolution,, not to exceed five percent of the total. monthly cost
of all gas and electric service, as defined in this ordinance.
G. Users of gas and .electric services derive, value from the .maintenance of "the City's
roads, since they occupy either residential or nonresidential property. Occupants of residential
property use the roads to travel to work and recreational activities; to receive police, fire, and
other services to take advantage. of mass transit; and to Obtain goods and,services`.. Occupants ,of
nonresidential ;property use the roads to go. to and from their places of employment,r to' receive
customers; to send and .receive goods,. and to. make use :of police, fire, and other :essential
services. The , City',s roads enhance the health, safety and welfare of all occupants of property in
the City and improve their quality ofjife both directly;and indirectly.
H. Suppliers of gas and electric services, as defined in this ordinance,, shall be
required to collect the tax imposed and to remit the'proceeds to the City, except as otherwise
provided for in this ordinance.
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ie N. The tax - imposed by this ordinance is an excise tax ,on th
e privilege of using and
the use of gas and electric service. as defined in this ordinance: It is not a tax on real property,
nor is it any other kind' of tax on properfyor the ownership of property. It'is;not a transaction or
sales tax on the sale ofreal property. Finally, because the tax proceeds are deposited in a special
fund and the fund is restricted - for the improvement, maintenance,, and reconstruction of streets,
the tax is a special tax.
4.50.020 Definitions. As used herein, the following definitions shall apply:
The following words and phrases whenever used in this ordinance 'shall be construed as
defined in this section, unless the context requires otherwise:
A. "City" shall mean the City of Petaluma.
B "Electrical corporation" and "gas corporation" shall have the same meanings as
defined in sections 218 and 222 respectively of the Public Utilities Code of the State of
California. "Electrical. corporation "and" Gas Corporation shall also be construed to include any
municipality or public agency engaged in the selling or supplying of electrical power or gas to a
service user.
C. "Gas" shall mean natural or manufactured gas or any alternate hydrocarbon fuel
that may be substituted therefore.
• D. "Month" shall mean a calendar month.
E. "Non- Residential User" shall mean any service user other than a residential user.
F. "Non- Utility Service Supplier" shall mean: (1) a service supplier, other than a
supplier of electric distribution services to all or a significant portion of the City, which generates
electricity for sale to others, and shall, include but is not limited to, any publicly owned electric
utility, investor - owned utility, co generator, municipal utility district, federal power marketing
agency, electric rural cooperative, or other supplier or seller of electricity; (2) an electric service
provider (ESP), electricity broker, marketer, aggregator, .pool operator, or other electricity
supplier other than a P rovider of electric distribution services to all or a significant portion of the
City, which sells or supplies electricity or supplemental services to electricity users within the
City; and (3) a gas service supplier, aggregator, marketer or broker, other than a provider of gas
distribution services to all or a significant portion of the City, which sells or supplies gas or
supplemental services to gas users within the City.
G. "Person"' shall. mean, without limitation, any natural individual, firm, trust,
common law trust, estate, partnership of any kind, association, syndicate, club, joint stock
company, joint venture, limited liability company, corporation (including foreign, domestic, and
nonprofit), municipal corporation (other than the City), municipal district, cooperative, or
receiver, trustee, guardian or other representative appointed by order of any court.
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H. "Residential User" ,shall, mean any service user of electric or gas service at a;place
of service which is a house duplex, townhouse, apartment, or mobile home and is the primary •
residence of such service user.
I. "Service supplier" shall mean any entity or person that provides electric or :gas
service to a user of such services within the city,, and includes an entity or person required to
collect or self - collect and remit a tax as imposed by this ordinance.
J. "Service user" shall ,mean a person required to pay a tax imposed by this
ordinance.
K "Tax Administrator" shall mean the Finance. Director of the City Petaluma.
L. "Utility Tax Year" shall mean the twelve (12) month period commencing July 1,
and ending June 3,0, of the next succeeding calendar year.
4.50.030 Exemptions
A. The taxes imposed by this ordinance shall not apply to:
-1. Any person or service ifimposifion of, such tax upon that person or
service would be m. violation of the Constitution of .the United States or
the 'Constitution of the State of California, or in violation of a federal.
statute or state statute applicable to Charter Cities. •
2. The City.
B. The taxes imposed by`this'ord'inance on the use ofgas and electric and gas service
shall, not apply to any service user who participates in Pacific Gas and Electric. Company's
CARE (California Alternate Rates for Energy) program.
C. An _y ,service user ,exempt from the taxes imposed by this, ordinance. described in
subsection (A)(1') of this section, ,other than. state and federal agencies or their ,subdivisions with
commonly recognized names, shall file an application with the Tax Administrator for an
exemption. Such application shall -be made upon a form supplied by the Tax Administrator and
shall state those facts, declared under penalty of perjur -y, which qualify 'the applicant for an
exemption, and shall ncludethe names of all utility service suppliers serving that.service user, If
deemed exempt. by the Tax. Administrator, such service user shall give the Tax.> Administrator
timely written notice, of any change in utility'service suppliers so that the 'Tax Administrator can
properly notify the new utility,service supplier of "the service user's tax exempt •status. A. service
user that fails to comply with this section shall not`be entitled to a refund of utility users taxes
collected and remitted to the Tax Administrator from such service user as a, result of such, non-
compliance. Upon request of the Tax. Administrator; a- service supplier 'or non- utility service
supplier, or ,their, billing agents, shall provide a :list of the names and addresses of those
customers that 'according to their billing records; are deemed exempt from the utilify'users tax.
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D. The Cit y -'- y y n, establish that one or more
classes of persons or one or more classes of utilit y services otherwise sub'ect to payment of a tax
ounci l ma , b ordinance or resolution,
imposed by this ordinance shall he exempt, in whole or in part from such tax:
E. - The Tax Administrator shall prepare a list of the: persons and /or utility services
that the Tax Administrator- is aware are exempt from the provisions of this ordinance by virtue of
this section and furnish a cop.y'thereof to each service supplier.
4.50.040 Electricity Users Tax
A. There is hereby imposed. a tax upon every °person using electricity in the City. For
the first five years that the tax imposed by this section is in_ effect, it shall be at the rate of five
percent (5 %) of the charges made for such electricity, and for any supplemental services or other
associated activities directly related and /or necessary for the provision of electricity to the end -
user, which are provided by a service supplier or non- utility supplier to a service user. After the
first five years that the tax imposed by this section is in effect, the City Council shall review the
rate annually and may adjust it by resolution. The rate set by the Council shall not exceed five
percent (5 %0) of the charges. made for such electricity or supplemental services. The tax shall be
paid by the person paying for such electricity or supplemental services.
B. "Charges;" as used in this section, shall include: (1) energy charge; (2)
distribution or transmission charge; (3) mefering charge; (4) standby, reserves, firming, ramping,
voltage support, regulation •emergency, or other similar minimum charges for service; (5)
customer charge, service charge, demand charge, fuel or other cost adjustments, power exchange
charge, independent system operator (ISO) charge, stranded investment or competitive transition
charge (CTC), public purpose program charge, nuclear decommissioning charge, trust transfer
amount (bond financing charge), franchise fee, franchise surcharge; 'and'(6) all other annual and
monthly charges or surcharges for electricity services or programs which are authorized by the
City Council, the California Public Utilities Commission or the Federal Energy Regulatory
Commission, whether or not such charges appear on a bundled or line item basis on the customer
billing. "Charges" shall also include the value of any other services, credits, property of every
kind or nature, or other consideration provided by the service user in exchange for the electricity
or services related to the provision of such electricity.
C. The Tax Administrator may, as s/he deems appropriate, survey the electric service
suppliers to identify the various unbundled billing components of electric service that they
commonly provide to residential and nonresidential customers in the City" and the charges
therefore, including but not limited to those items that are mandated by state or federal regulatory
agencies as a condition of providing electric service. Pursuant to Section 4.50.1`00 of this
ordinance, the Tax Administrator may thereafter issue and disseminate to electric service
suppliers an administrative ruling identifying those components and. items that are (1) necessary
for or common to the receipt, use, or enjoyment of electric service; or (2) currently, or
historically have been, included in a single or bundled rate for electric service by a local
distribution company to a class of retail customers. Charges.for such components and items shall
be subject to the tax of subsection (a).
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D. As used in this section, the term. "using electricity" shall not be construed to mean
the storage of electrical energy by a person in, a battery that he owns or possesses, for use ;din an •
automobile or other machinery or device apart from`the premises upon: which the electricity was .
.received; provided, ;however, the term. shall' include the receiving of such electricity for the
purpose of using it in-the charging of'batteries. The term shall not include electricity used in
water pumping by` water corporations; nor shall the term include the mere receiving of such
electricity by an electrical corporation or governmental agency at a point within the City for
resale.
R. The tax on electricity provided 'by a non - utility supplier or an electric utility not
under the jurisdiction of Chapter shall be collected and remitted in the manner set ; forth, in
Section 6 of this ordinance.
4.5`0.050 Gas Users Tax -
A. There is hereby imposed a tax upon every person using gas in the City, -which is
transported and delivered through a pipeline distribution system. For the first 'five ,years that the
tax imposed by this section is in effect; it, shall be at the rate of five percent (5, of the charges
made' for 'such gas, including all services related to the storage,. transportation and delivery of
such gas, and shall be paid by the person using .such gas; provided, however, that the tax shall
not apply to any charges for gas storage_ services when the service supplier cannot, as a practical
matter, determine, the location where such stored gas is ultimately used the first five years
that the tax imposed by this section is in effect, `the City Council shall review the rate annually
and may <adjust it by,resolution. The rate, set by the Council shall not exceed five percent (5% o) of
the charges :made for such gas services The tax: shall be paid by the person pa}!mg for such gas
services.
B. "Charges" as used in, this section shall. include: (1) the commodity _charges for
purchased gas, or the cost of gas owned by the :service user, which is delivered through a gas
pipeline distribution system or by mob Iiie transport; .(2) gas transportation .charges ,(including
interstate charges to .the'extent not included -in commodity charges); and (3) capacity,of .deiiiand
charges, service charges, transition charges, customer charges, minimum charges, annual ,and'
monthly charges, and any other charges: for gas services or programs, which are, authorized, by
the California Public Utilities Commission or the Federal Energy Regulatory .Commission. The
"cost of ,,gas, owned by the service user,-" gliall include the actual costs attributed to drilling, .
production, lifting, storage, .gathering, trunk_line, pipeline, and other operating costs: associated
with the production and delivery of such gas "Charges" shall also include the value of any other
services, credits, property of every kind or nature, or` -other consideration provided by the service
user in exchange.for the�gas services related to the del very;of such gas.
C. Th tax otherwis imposed by this section is not applicable too (1) charges made
for gas which is' to be resold and delivered ,through trains. 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 or 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.
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• D. The , tax that is calculated on charges for gas provided by;self= production or by a
non- utility supplier not under the jurisdiction of this chapter shall be collected and remitted in the
manner set forth in Section 4.50.060 of this ordinance. All other taxes on charges for gas
imposed by this section shall be collected from the service user by the gas service supplier or its
billing agent. The amount. of tax collected in one month shall be `remitted by U.S. mail, to the
Tax Administrator, and must be received by the Tax Administrator on or before the twentieth
day of the following month; or ; at the option of the person required to collect or remit the tax,
such person shall remit an estimated amount of tax measured by the tax billed in the previous
month or upon the payment pattern of the service user, which must be received by the Tax
Administrator on or before thel twentieth day of the following. month.
4.50.060 Service Users Receiving Direct Purchase of Gas or Electricity
A. Any service user subject to the tax imposed by .Sections 4.50.040 or 4.50.050 of
this ordinance, which produces gas or electricity for self -use, or which receives gas or electricity
directly from a non - utility supplier not under the jurisdiction of this ordinance, or which
otherwise is not having the full tax due on the use of gas or electricity in the City that is directly
billed and collected by the service supplier or its billing agent, shall report that information and
status to the Tax Administrator and shall remit the tax due directly to the Tax Administrator
within thirty (30) days of such use. In lieu of paying said actual tax, 'the service user may, at its
option, remit to the Tax Administrator within thirty (30) days of such use an estimated amount of
tax measured by the tax billed in the previous month, or upon the pattern payment of similar
customers of the service supplier using similar amounts of gas or electricity, provided that the
service user shall submit an adjusted. payment or request for credit, as appropriate, within sixty
(60) days following each calendar quarter. The credit, if approved by the Tax Administrator, may
be applied against any subsequent tax bill that becomes due.
B. The Tax Administrator may require a service user that meets the criteria of
subsection (a) to identify its non- utility supplier and provide, subject to audit, invoices, books of
account, or other satisfactory evidence documenting the quantity of gas or electricity used and
the cost or price thereof. If the service user is unable to provide such satisfactory evidence, or if
the administrative cost of calculating the tax, in the opinion of the Tax Administrator, is
excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent
.charges the service user ,would have incurred if the gas or electricity used had been provided by
the service supplier, which is the primary provider of gas or electricity within the City. Rate
schedules for this purpose shall be available from the City.
4.50.070 Remittance of Tax
Taxes collected from a service user that are not remitted to the Tax Administrator on or
before' the, due dates provided in this ordinance are delinquent. Should the due date occur on a
weekend or 'legal holiday, the return may be postmarked on the first regular working day
following a Saturday /Sunday or legal holiday.
4.50.080 Actions to Collect
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Any tax required to be paid by a service user under the provisions of this,brdinance shall •
be deemed a debt owed by the service user to the City. Any such tax collected from, a service
user which has willfully been withheld from the Tax Administrator shall be deemed :a debt owed
to the City by the person required to collect and remit. Any person owing money to the City
under the provisions of this ordinance shall be.1i'Able% to, an action brought in the,name of the City
for the recovery of such amount.
4.50:090 Duty to Collect; Procedures
The duty of service suppliers to collect; and remit the taxes imposed by the provisions of
this ordinance shall be performed as follows:
A. The tax shall be collected insofar as practicable at the same time as,, and along
with, the collection, of charges made : in accordance with the regular billing practice of the service,
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supplier., Where the amount paid by a service user'to ,a service supplier is Jess than the full
amount of the charge and tax which was accrued for the billing period, a proportionate share of
both the charge and the tax shall be deemed 'to have been paid. In those cases where a service
user has notified. the service supplier of refusal to pay the tax imposed on said charges, Section 2w-
4-235 will apply
B. Where ,a person receives more, than one billing, one or more being for different
periods than another, the duty to collect shall: anise for each billingperiod,
4.50.100 Additional Power'and Duties ofTax.Administrator
A. The Tax Administrator shall have the power and duty and is hereby directed to
enforce each and, all of the provisions of this ordinance.
B. The Tax Administrator shall have ihe power to adopt rules and regulations not
inconsistent with provisions of this ordinance, 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 Administrator's office.
C. The Tax Administrator may make administrative agreements, to vary the 'strict
requirements of this ordinance so�that collection of any tax imposed hereby may be made in
conformance -with the billing procedures Of.parti"culat service supplier so ]ong said" agreements
result in collection of the tax in - conformance with, the general purpose and scope of this
ordinance. 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 tax imposed by this ordinance. The Tax Administrator shall provide
the service supplier with the name of any person who the Tax 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 supplied to any exempt person.
E. The Tax Administrator shall provide notice 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
forth the revised boundaries by street and address, along with a copy 'of the final annexation
order from LAFCO.
4.50.110 Assessment ;, Service User Administrative:Remedy.
A. Whenever the Tax Administrator determines that a service user has deliberately
withheld the amount of the tax owed from the amounts remitted to a person required to collect
the tax, or that a service user has refused to pay the amount of tax, the person required to collect
the tax may be relieved of the obligation to collect taxes due under this ordinance from certain
named service users for specified billing periods as set forth below.
B. The service "supplier shall provide the City with amounts refused and /or unpaid
along with the names and addresses of the service users neglecting to pay the tax imposed under
provisions of this ordinance. Whenever the service user has fail `ed'to pay the amount of tax for a
period of two (2) or more billing periods, the service supplier shall be relieved of the obligation
to collect taxes due.
C. The Tax Administrator shall notify the service user that the Tax Administrator
assumed responsibility to collect the taxes due for the stated periods and demand payment of
such taxes: The notice shall'be served on the service user by handing it to him personally or by
deposit of the notice in the United. States mail, postage prepaid thereon, addressed to the service
user at the address to which, billing was made by the person required to collect- the tax; or, should
the service user's address change, to :the last known address. If a service! user fails to remit the tax
to the Tax Administrator within fifteen (15) .days from the date of the service of the notice upon
him, which shall be the date of mailing if service is not accomplished in person, a penalty of
twenty -five percent (25 %) of the : amount of the tax set forth 'in the notice shall be imposed, but
not less than five dollars ($5). The penalty shall 'become part of the tax herein required to be
paid.
4:50.120 Records
It shall be the duty of every person required to collect and remit to the City any tax
imposed by this ordinance to keep and preserve, for a period, of three (3) years, all records as
may be necessary to determine the amount of such tax as he may have been liable for the
remittance to the Tax Administrator, which records the Tax Administrator shall have the right to
inspect at all reasonable times.
4.50.130 Refunds
A. The Tax Administrator may refund any tax that has been overpaid or paid more
than once or has been erroneously or illegally collected or received by the Tax Administrator
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under this chapter, provided that no refund shall be� paid under the provisions of this section
unless within one one year of the •
overpayment or erroneous or illegal collection of said tax. Such claim must
clearly claimant has submitted a written claim to the Tax.. Administrator with clearly establish
claimant's right to the .refund by written records showing entitlement thereto. Nothing; herein
shall permit the filing of :a claim on behalf of a class or group of taxpayers. The submission of a
written claim, which is acted upon by the City Council, shall be a prerequisite to .a suit, thereon;
(See California. Government Code § 935). The City Council 'Shall act upon the refund claim
within the 'time period set forth in Government Code section 912.4. If the City Council fails or
refuses to act on a refund claim. within the time prescribed by Government Code section 94 _2.4,
the claim shall be deemed, to have been rejected by the City ,Council on the last day of the period
Within; which the City Council was required to act upon the .claim as provided :in Government
Code section 9`12.4.
B. Notwithstanding the provisions' of subsection (A) of this :section, a service
supplier may claim a refund or take as credit against taxes remitted 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 tax has been collected did not owe the tax; provided however, that
neither a refund nor a credit shall be allowed unless the amount, of the tax erroneously, or illegally
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. A service supplier that has
collected any amount of tax in excess of the amount of tax imposed by this ordinance and
actually duefrom a service user, may refund such amount to the service user and claim credit for
such overpayment against - the amount of tax which 'is due upon any other monthly returns,
provided such credit is claimed in a return .dated no7 later than one year from the date of
overpayment.
C Notwithstanding other provisions of this 'section, whenever a ;service supplier,
pursuant to an order of the Cal'iforriia Public Utilities ,Commission or a. court .of competent
jurisdiction makes a refund to service users of charges, for 'past utility services the taxes paid,
Pursuant to. this ordinance on the amount of such refunded charges , shall also be refunded to
service users,, and the service supplier shall be entitled to claim a credit for :such refunded taxes
against the amountof'tax which is due upon the next - monthly returns. In the event this ordinance
is repealed, the amounts of any refundable taxes'will be borne by the City.
D A service supplier may refund the ,taxes collected to the service user in
accordance with this section or by the service' supplier's customary practice..
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4.50.140 Nonresidential User Rebate
A. Any 'nonresidential user who has paid combined electric or gas utility .user taxes
in excess of dollars ($ ) , exclusive of interest and
penalties, within any utility tax year subject to annual adjustment, up or down in conformance
with the Consumer Price Index shall be entitled to a rebate of a portion of such excess tax
payments in accordance with the provisions of this section.
B. Not later than thirty (30) days following the end of a calendar quarter or ninety
(90) days following the end of the utility tax year within which period a nonresidential user
qualifies for a rebate pursuant to this section, such user may apply "to "the Tax Administrator for a
rebate on forms and in the manner prescribed by the Tax Administrator.
C. Upon timely presentation of evidence satisfactory to the Tax Administrator a
rebate shall be made to the nonresidential user in an amount equal to the total utility user taxes
paid minus the sum of dollars ($ ) . The Tax
Administrator shall set off against such rebate any taxes, charges, interest, or late payments then
due and owing the City.
D. No rebate shall be paid to any nonresidential service user who fails to apply for a
rebate within the time prescribed by this section.
4.50.150 Severability
If any section, subsection, sentence, clause or phrase or. word .of this ordinance is for any
reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent
jurisdiction, such decision shall not affect the validity of the remaining portions of this
ordinance. The People .of the City of Petaluma and the City Council of the City of Petaluma
hereby declares that it would have passed and adopted this ordinance- and each and all provisions
thereof irrespective of the fact that any one or more of said provisions be declared
unconstitutional, unlawful or otherwise invalid.
4.50.160 Use of Tax Proceeds
[ ' PTION #1 All - toceeds of the tax levied and imposed hereunder shall'be accouIn ed
for and' paid mto `a sp °ecial feria 469ignated exclusivelyfor curb to curb repair and reconstruction 11
of existing'. streets iri :the City Proceeds from.4the tax shall::not used ° for'the construction of
new streets.
T' - , he specific prod ects for which the ,proceeds. ote tax ae necessary are
described
in the .inventory of roadways in need of repair presented' by ahe Citizens Advisory
Committee and' will, be" subject to approval by the City Council asi need dictates and'. funds are
availablejr Each fisted project will require separate review and approval' .by the .Council.
Approval',of thetax isnot:'the equtval'eiif of approval of any spectfic proect'listed and is not a
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guarantee that every project .listed° therein will be undertAen .;and completed; in the time frame
provided:],
ThespecificyproJects for which the proceeds
senbedgin the inventory of Y roadways J641.0,0 o.f
rnunittee The CrtyjCouricil intends to: use the�reve
he tax have
ri deerried:necessary arse
. the ,Citizens I Advisory
repairs,,list6d the
OPTION #3 . ; All proceeds of `the tax , :levied. and imposed ;hereunder shall b:e ;accounted
for.and pa d fund�designated ;exclusively;for cutb -to -curb repair and;reconstruction
of existug streets, °in ,the City: , Proceeds;frorn the tax, shall :riot be used 'for construction of ,new
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streets3 ° °]
In accordance with, California Government Code section 50075:3,, the Finance Director
shall file an ,annual report . with the City Council that contains the tax funds. collected and
expended 'and the status of any project required or authorized to be funded with revenue raised
by the tax imposed by this ordinance.
4.50!1.70 Termination of Utility Users Tax
The tax ,levied and imposed by this ordinance. shall terminate 20 years ,after its effective
date; as established in Section 4.50.210 hereof ' Service suppliers shall, upon notification,
terminate any utility users tax commencing with the first full billing period that occurs after the
termination of the tax.
4.50.180 Authority for Ordinance This ordinance is enacted pursuant to the
authority of Government Code Section 50077 and. articles XIIIA, section 4 and 'XIIII),. section
3(a) of "the, California Constitution.
4.50.190 Challenge to Tax'. Any action to challenge the tax imposed by this
ordinance shall be brought pursuant to Government 'Code section 50077.5 and Code of Civil.
Procedure sections 860 et seq.
- 4.5002;00 Election Required for Tax, to be Effective. The tax 'proposed .by this
ordinance shall not become effective until approved by two- thirds of the voters voting on the
issue at the November 4, 2003 election.
4.50.210 Effective Date of Tax. and 20 -year Sunset. If this ordinance is approved
by two thirds of the voters voting on the issue at the November 4, 2003 election, pursuant to
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Elections Code Section 9217, the tax shall become : effective ten (10) days after the Council
certifies the results of the election and shall terminate 20 years thereafter.
APPROVED by the following vote of the People of the City of Petaluma on November 4,
2003:
ADOPTED by Declaration of the vote by the City Council of the City of Petaluma on
2003:
AYES:
NOES:
ABSENT:
ATTEST:
City Clerk
#634452A
•
Mayor
APPROVED AS TO FORM:
City Attorney
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#649078
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RESOLUTION REQ IESTING'THE SONOMA COUNT' BOARD OF'SUPERVISORS
TO CONSOLIDATE A SPECIAL ELECTION FOR THE CITY OF PETALUMA
ON TUESDAY, NOVEMBER 4, 2003 WITH ANY. OTHER ELECTION
HELD ON THE SAME DATE IN TERRITORY THAT IS THE SAME
OR IS IN PART THE SAME.
WHEREAS, the City Council of the City of Petaluma has called °a Special Election to be held on
November 4, 2003, for the purpose. of submitting a Charter amendment and a companion measure
regarding a Utility Users Tax; and,
WHEREAS, it is desirable that the Special Election be consolidated with any and all elections to be
held on the same date and that within'the'City the precincts, polling places and election officers of the
elections be the same, and that. the Election Department of the County of Sonoma canvass the returns of
the Special Election, and that the election be held in all respects as if there were only one election:
NOW THEREFORE, BE IT RESOLVED, ORDERED, AND DECLARED AS FOLLOWS:
1. Pursuant to the Petaluma City Charter and requirement Election Code Section 10403, the Board
of Supervisors of the County of Sonoma is hereby requested to consent and agree to the
consolidation of a .Special' Election for the City of Petaluma with ,any and all elections to be held
on Tuesday, November 4, 2003, for the purpose of submitting .a Charter amendment and a
companion measure regarding a Utility Users Tax on the ballot. The Charter amendment and
• companion measure shall.be designated by letter by the Sonoma County Elections Department.
2. The Charter Amendment measure shall read as follows:
Shall the City of Petaluma Charter be amended to allow for the adoption of a special
utility users tax on gas and_ electric service for 2G years, at a rate of no more than five
percent (5 %)-of the monthly charge for the service, to pay for -to -curb repair and
reconstruction of existing City Streets and not for the construction of new streets?
The complete text of - the Charter Amendment, which would repeal section 63.5 of the City of
Petaluma Charter, is.attached as Exhibit "A ".
3. The companion measure shall read as follows: .
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Shall a special. tax be approved on users of gas and electric service for 20 years, at a rate
of no more than five percent (5 %) of the monthly charge of the service, with an annual
cap for non - residential users and an exemption for service users who participate in
PG &E's CARE program, to pay for curb -to -curb repair and reconstruction of existing
City streets and not for the construction of new streets?
The complete text ,of the coriipanion measure —an ordinance approving a Utility Users Tax is .
attached as Exhibit `B ".
4. . The Sonoma County Election Department is authorized to canvass, the returns of.' the ,Special
Election., The election shall be held in all. respects as if there were only one election, and only one
form of ballot shall be used.
5. The .Board of Supervisors is requested to issue instructions to the Sonoma County Elections
Department to take any and all steps necessary for the holding of the consol`idated.election.
6. The City of Petaluma recognizes that additional costs may be incurred by the County b.- reason
of this consolidation and agrees to reimburse the Countyfor such costs.
7. The -Sonoma County -Election Department ,is requested to determine the cost; of processing
:Absentee Ballots for this election and is further requested to report said cost to the City Clerk of
the City of Petaluma, at the earliest. possible time following the election.
$. The billing for al'I costs of 'the. City Special Election shall be submitted to the City Clerk of the
City of Petaluma.
9. The City Clerk shall file a certified copy of this resolution with the Board of` "Supervisors and
With the Sonoma County Elections Department.
PASSED and ADOPTED this day of , 2003 by the following vote:.
AYES:
NOES:
ABSTAIN:
ATTEST:
City Clerk
CITY OF PETALUMA
.Mayor
#646795 .,
Nll
• #649082
1
PROPOSED AMENDMENT TO
THE CHARTER OF THE CI_TY OF PETALUMA
SPECIAL MUNICIPAL CHARTER AMENDMENT ELECTION
November 4, 2003
(Consolidated with State of California Established Election)
The City Council of the City of Petaluma hereby submits ,to the qualified electors of the City of
Petaluma an amendment to the .Charter of the City of Petaluma to repeal Section 63.5 thereof to
allow for the adoption of a utility users tax.
If the majority of votes on this,measure at the November 4, 2003 election are affirmative, Section
63.5 of the Charter shall be amended as follows, with text in str4keetit indicating deletion and
double underlined text indicating addition:
Neither the City Council, of the City of Petaluma nor any of its officers, agents or
employees shall levy, impose or collect a tax upon the, use in the City of Petaluma
by any residential user, business user, industrial user or any other user, of
telephone communication services whether intrastate or interstate, °' °trite eeal
energy, gas, water, garbage, cable television or any other use of utilities by
residents of Petaluma, 'except as otherwise provided in this section
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curb -to -curb. repair , and, reconstruction of existing City streets and 'not for the
construction of new streets.
634762'2
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0 #649083
• ORDINANCE NO. N.C.S.
Introduced by
Seconded by
AN ORDINANCE OF THE VOTERS OF THE CITY OF PETALUMA
ADOPTING A UTILITY USERS TAX ON THE USE OF GAS AND ELECTRICITY
BE IT ORDAINED BY THE VOTERS OF THE CITY OF PETALUMA AS
FOLLOWS:
Section 1 . Chapter 4.50 Utility Users Tax
4.50.010 Findings.
A. The majority of streets within the City of Petaluma were constructed between
approximately 30 and 50 years ago. The economical renewable life of a street is approximately
15 to 30 years depending on conditions. The Metropolitan Transportation Commission (MTC)
provides public agencies in California with a software program that is used to determine the
condition of paved streets' and roads and. their maintenance, needs. This computer program is
used by most California cities and is regularly updated to keep pace with new development and
construction costs. According to the MTC system, Petaluma has the worst streets in Sonoma
County and ranks among the worst in the Bay Area. Historically funding levels for street
maintenance in Petaluma have been modest. The cost to bring_ Petaluma streets up to serviceable
and sustainable conditions increases with each passing year. The Citizens Advisory Committee
on Street Improvements, in its final report submitted to the City Council in June of 2003,
estimated a total system cost of maintenance and repair of approximately $73,864,196 and a net
funding source need of approximately $44,070,807 plus an allowance for long -term
maintenance. The Citizens Advisory Committee recommended as one alternative funding source
a utility users tax,. noting .a number of advantages and the need for such a, funding source in order
to adequately rep, air, maintain and reconstruct the City of Petaluma streets to acceptable
standards. [OPTION. #1 The . Citizens' .Advisory m
Comittee , prepared and' = "submitted to the
Council M accurate of <roadways currently in-need;:of repair and a preliminary schedule
for the repair's ° Each individual repair will require separate approval, the pnonty for repairs may
change over the -next 20 years, and_ that currently unidentified repairs ,may become necessary in
t `e future;4 Althoughtitfie Council is; committed'to making.the identified repairs over the next 20
y ,the muerito n ofstre
ears ry ets'is notsitself'an approval of any.particular °repair and the schedule is
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- [OPTION #2 .:The Citizens Advisory Committee prepared and'submitted to'the-Council
an inventory of roadways m need of repair and as a reasonable schedule for therepairs,. 'The City •
Council i tendseto use the rev.,enue: from the tax for the repairs listed in the inventory o 'I''and to
.complete the listed repairs within,the set forth therein.],
[.OPTION #3';Leave !as originally, presented -,]
B. The City's revenue for 'improvement maintenance, and reconstruction of its
streets and roads currently comes from the. General Fund Gas Tax and Solid Waste, Surcharge.
C. The City Council does hereby ;determine that the cost to .improve, maintain, and
reconstruct the City's streets exceeds the �arnount H of funds and revenues generated from all other
sources of income available for such purpose. The; Council does furt her determine that the
imposition of a special tax 'on residential and, nonresidential users' of gas and electricity in, the
City, as,more fully set forth below, is necessary fOL maintain safe arid. usable; streets within the
City, to improve existing City streets, to provide for the reconstruction of some street_ s, and to
enhance public access and safety.
D; The imposition of such a special tax will allow the City to provide essential
services to occupants of residential and nonresidential real property throughout the City for the
next, 20 years such' as critically needed maintenance of aspects of the City's transportation, and.
circulation infrastructure.
E. The City also recognizes that occupants of both residential' 'and nonresidential
property use the streets. 0
F. The tax on both residential and' nonresidential users of gas and electricity shall be
set'at five percent (5 of the total monthly cost, of gas and :electric services, as defined herein,
for the first five years that the tax :.is in effect. Thereafter,, the City Council shall review the tax
:rate annually and may adjust it by resolution,, not exceed five percent of the total monthly cost
of all gas and electric service, as defined in this ordinance..
G. Users of gas and electric services -derive value from the<maintenance of thei City's
roads, since they occupy either residential or- nonresidential property. 'Occupants of residential
property use the roads to travel to work and. recreational activities; to receive police', fire, and,
other services; to take advantage of mass transit ;„and to obtain goods and services. Occupants of
nonresidential property use the roadsi to go to and from their places of employment, to receive
customers, to send and receive goods and to. make use of police fire,, :and other essential.
services. The, Citys roads enhance the health, safety and welfare of all. occupants of' property . in
the City and- improve their- quality of life both directly and indirectly.
H. Suppliers of gas and electric services, �as defined in this ordinance, shall be
required to collect the tax imposed and to remit`the ; proceeds to the City, except as otherwise
provided for in this ordinance.
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g p rvice, as defined in. this ordina se tax.on the privilege of using and
� n ce. It is not a tax on real property,
. .
N. Th e taxim ose t is or mance
the use of as and electric �se
nor is it any other kind of, ta) `on property or the ownership of property. It is not a transaction or
sales tax on the sale of real,property. Finally, because the tax proceeds are deposited in a special
fund and the fund is restricted 'for the improvement, maintenance, 'and reconstruction of streets,
the tax is a special tax.
4.50.020 Definitions. As used herein, the following definitions shall apply:
The following words and phrases whenever used in this ordinance shall be construed as
defined in this section, unless the context requires otherwise;
A. "City" shall mean the, City of Petaluma.
B "Electrical corporation" and "gas corporation shall have the same meanings as
defined in sections 218 and '222 respectively of the Public Utilities Code of the State of
California. "Electrical corporation "and" Gas Corporation shall .also be construed to include any
municipality or public agency,'engaged in the selling or supplying` of electrical power or gas to a
service user.
C. "Gas shall mean. natural or manufactured gas or any alternate hydrocarbon fuel
that may be substituted therefore.
D. "Month" shall mean a calendar month.
E. "Non- Residential User" shall mean any service user other than a residential user.
F. "Non - Utility Service Supplier" shall mean: (1) a service supplier, other than a
supplier of electric distribution services to all or a significant portion of the City, which generates
electricity for sale to others, and shall include but is not limited to any publicly owned electric
utility, investor -owned utility, co generator, municipal utility district, federal power marketing
agency, electric rural cooperative, or other supplier or seller of `electricity; (2) an electric service
provider (ESP), electricity broker, marketer, aggregator, pool operator, or other electricity
supplier other than a provider of electric distribution services to all or a significant portion of the
City, which sells or supplies electricity or supplemental services to electricity users within the
City; and. (3) a gas service ; supplier, aggregator, marketer or broker, other than a provider of gas
distribution services to all or a significant portion of the City, which sells or supplies gas or
supplemental services to gas users within the City.
G. ``Person" shall mean, without limitation, any natural individual, firm, trust,
common law trust, estate, partnership of any kind, association, syndicate, club, joint stock
company, joint venture, limited liability company, corporation (including foreign, domestic, and
nonprofit) municipal corporation (other than the City), municipal district, cooperative, or
receiver, trustee, guardian or other representative appointed by order of any court.
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H. "Residential User shall mean any service user of electric or gas: service at a place •
of service which is a house, duplex, townhouse, apartment, or mobile home and 'is the primary
residence of such service user.
L ".Service supplier" shall mean any entity or person that provides electric or gas
service to a user of such services within the; city, and includes an entity or person required to.
collect or self-collect and remit a tax as, imposed by this ordinance.
ordinance.
"Service user" shall mean a person required to pay a tax imposed by this.
K. "Tax Administrator" shall mean the Finance Director of the City Petaluma.
L. "Utility Tax Year" shall mean .the twelve (1'2) month period commencing July 1,
and ending June. 30, of the next succeeding calendar year.
4.50.030 Exemptions
A. The taxes imposed by this ordinance shall not apply to:
1. Any person. or service if imposition of such tax. upon that person or
service would be :in of`the Constitution ,of the United States or
the2 Constitution of the.'State of California, or :in violation of a federal
statute or state statute applicable to Charter Cities.
2. The City.
B. The' taxes imposed by this'. ordinance on the use of gas and electric and gas service
shall, not apply to any service user 'who participates in Pacific Gas and Electric Company's
CARE (Cal ifomia.Alternate Rates for Energy program.
C. Any service, user exempt from, the taxes imposed by this ordinance described in
subsection (A)(1) of thisaection, other than state and federal agencies or their subdivisions with
commonly recognized names; hall file an application with the Tax Administrator for an
exemption. Such application shall be: made upon a form supplied by the Tax Administrator and
shall state -those facts, declared under penalty of perjury, which, qualify the applicant for an
exemption, and shall include. the names of all utility service suppliers serving that service user. If
deemed exempt by the Tax Administrator, such service user shall give the. Tax Administrator
timely written (notice of any change in utility .service suppliers so that the Tax Administrator can
properly°notify the �new' utility service supplier of the service user's tax exempt status. A service
user that fails to comply with , this section shall, not be entitled to a refund of utilityusers taxes
collected, and, remitted to the Tax Administrator from such service user : as a result of such :non-
compliance. Upon request of the Tax Administrator, a service supplier or non- utility service
supplier, or their billing: ;agents, shall provide a list of the names. and ,addresses of those
customers that, according to their billing records, are deemed exempt from the utility users tax.
A_ .a !...
D. The City Council may, by ordinance or resolution, establish that one or more
classes of persons or one or more classes of utility services otherwise subject to payment of a tax
imposed by this ordinance shall be exempt, in whole orl in part from such tax.
E. The Tax Administrator shall prepare a list of the persons and/or utility services
that the Tax Administrator is aware are exempt from the provisions of this ordinance by virtue of
this section and furnish a copy'thereof to each service supplier.
4.50.040 Electricity Users Tax
A. There is hereby imposed a tax upon every person ,using electricity in the City. For
the first five years that the tax. imposed by this section is in effect, it shall be at the rate of five
percent (5 %) of the charges made for such electricity, and for any supplemental services or other
associated activities directly related and/or necessary for the provision of electricity to the end -
user, which are provided by a service supplier or non - utility supplier to a service user. After the
first five years that the tax .imposed by this section is in effect, the City Council shall review the
rate annually and may adjust it'by resolution. The rate set by the Council shall not exceed five
percent (5 %) of the charges made for such electricity or supplemental services. The tax shall be
paid by the person paying for such electricity or supplemental services.
B. "Charges," as used in this section, shall .include: (1) energy charge; (2)
distribution or transmission charge; (3) metering charge; (4) standby, reserves, firming, ramping,
• voltage support, regulation emergency, or other similar minimum charges for service; (5)
customer charge, service charge, demand charge, fuel or other cost adjustments, power exchange
charge, independent system operator (ISO) charge stranded investment or competitive transition
charge (CTC), public purpose program charge, nuclear decommissioning charge, trust transfer
amount (bond financing charge), franchise fee, franchise surcharge and (6) all other annual and
monthly charges or surcharges for electricity services or programs, which are authorized by the
City Council, the California Public, Utilities Commission or the Federal Energy Regulatory
Commission, whether nor not such charges appear on a bundled or line, item basis on the customer
billing. "Charges" shall also include the value of any other services, credits, property of every
kind or nature, or other consideration provided by the service user in exchange for the electricity
or services related to the provision of such electricity.
C. The Tax Administrator may, as s /he deems appropriate, survey the 'electric service
suppliers to identify 'the various unbundled billing components of electric service that they
commonly provide to residential and nonresidential customers in the City and the charges
therefore, including but riot limited to those items that are mandated by state or federal'regulatory
agencies as a condition of providing electric service. Pursuant to . Section 4.50.100 of this
ordinance, the Tax Administrator may thereafter issue and disseminate to electric service
suppliers an administrative ruIing identifying those components' and items that are (1) necessary
for 'or common to' the receipt; use, or enjoyment of electric service; or (2) currently, or
historically have been,, included in a single or bundled rate for electric service by a local
distribution company to a class of retail customers. Charges for such components and items shall
0 be subject to thez tax; ofsubsection (a).
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D As used: in this section, the term, .. "using electricity" :shall not be construed to mean
the storage of electrical energy by a person in a battery that he owns' or posses 'ses for, use in an
automobile or other machinery or device apart from the premises upon which the electricity was
received, provided, however, the term shall include the 'receiving of such electricity for the
purpose of using it in the charging of batteries. The term shall not include electricity used in
water, pumping by water corporations; nor shall, the term include the mere :receiving.of such
electricity by an electrical corporation or .governmental agency at a point within the City for
resale.
E. The tax on electricity provided b.y a non - utility supplier or an electric utility not
under the Jurisdiction of this Chapter shall be collected and. remitted in the manner set forth in
Section 6 of this ordinance. i
4.50.050 Gas Users Tax
A. There is hereby imposed a tax upon .every person using, gas in_ the City, which is.
transported. and delivered ithrough a pipeline distribution system. For ,the first five years that the
tax imposed by this section is -in effect; it: shall be at the rate of five percent (5 %) of the charges
made for such, gas,, including all services related to the storage, transportation. and delivery of
such gas and shall be paid by the person using such gas,; provided, however, that the tax, shall
not apply to any charges for gas storage 'services when the service .supplier cannot, as a practical.
,matter, determine the location where such stored gas is ultimately used. After the :first five, years
that the tax imposed by this section is in effect, the City Council shall review he rate annually
and may adjust -it by'resolution. The rate set by the Council, shall not exceed five percent (5% o) of
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the charges made for such gas services. The tax shall be paid by the person paying for such, gas
services.
B. "Changes" as used in this section, shall include: (l) the commodity charges for
purchased gas; or'the. cost of gas owned by the service user, which is delivered through' a .gas
pipeline distribution system, or by mobile transport; (2) gas transportation ;charges .(including
interstate charges to the .extent -not included. in commodity charges); and.'(3) capacity or demand .
charges, service charges,, transition charges customer charges, minimum charges, annual and -
monthly charges, and, any other charges for gas 'services or programs, which .`are, authorized by
the California, Public Utilities Commission or the Federal Energy Regulatory Commission. The
"cost of gas owned by the service user" shall' : include the actual costs attributed to drilling,
production, 'lifting, - storage, gathering, trunkline, pipeline; and, other operating' costs ,associated
with the production and delivery of�such gas. "Charges" shall also include the value of any other
services credits, property of every.kind or nature or other consideration, provided by the service
user in exchange for the, gas or services - related to the delivery of such gas.
C. The tax: otherwise imposed by - this - section. is ot- applicable; to: (1) charges made .
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 or'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.
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D. The tax that is calculated `on charges for gas provided by self- production or by a
non- utility supplier not under the jurisdiction of this chapter: shall be collected and remitted in the
manner set forth in Section 4.50.060 of this ordinance. All other taxes on charges for gas
imposed by this section shall be collected from the service user by the gas service supplier or its
billing agent. The amount of tax collected in one month shall be remitted by U.S. mail, to the
Tax Administrator; and must be received by the Tax Administrator on or before the twentieth
day of the following month; or,, at the option of the person required to collect or remit the tax,
such person shall remit an estimated amount of tax measured by the tax billed in the previous
month or upon the payment pattern. of the service user, which must be received by the Tax
Administrator on or before the twentieth day of the following month.
4.50.060 Service Users Receiving Direct Purchase: of Gas or Electricity
A. Any service user subject to the tax imposed by Sections 4.50.040 or 4.50.050 of
this ordinance, which produces gas or electricity for self -use, or which receives gas or electricity
directly from a non - utility supplier not under the jurisdiction of this ordinance, or which
otherwise is not having the full tax due on the use of gas or electricity-in the City that is directly
billed and collected by the service supplier or its billing agent, shall report that information and
status to the Tax Administrator and shall remit the tax due directly to the Tax Administrator
within thirty (30) days of such use. In lieu of paying said actual tax, the service user may, at its
option, remit to the Tax Administrator within thirty (30) days of such use an estimated amount of
tax measured by the tax billed in the previous month,,or upon the pattern payment of similar
• customers of the service supplier using similar amounts of gas or electricity, provided that the
service user shall submit an adjusted payment or request for credit, as appropriate, within sixty
(60) days following each calendar quarter. The credit, if approved by the Tax Administrator, may
be applied against any subsequent tax bill that becomes due.
B. The Tax Administrator may require a service user that meets the criteria of
subsection (a) to identify its non- utility supplier and provide, subj ect ;to' audit, invoices, books of
account, or other satisfactory evidence documenting the quantity of gas or- electricity used and
the cost or price thereof. If the service user is unable to provide such satisfactory evidence, or if
the administrative cost of calculating the tax, in the opinion of the Tax Administrator, is
excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent
charges the service user would have incurred if the gas or electricity used had been provided by
the service supplier, which is the primary provider of gas or electricity within the City. Rate
schedules for this purpose shall be available from the City.
4.50:070 . Remittance of Tax
Taxes collected from a service user that are not remitted to the Tax Administrator on or
before the due dates provided in this ordinance are delinquent: Should the due date occur on a
weekend or legal holiday, the return may be postmarked on the first regular working day
following a Saturday /Sunday or legal holiday.
4.50.080 Actions to Collect
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Any tax required to be paid by a service user under the provisions of` this. ordinance shall
be deemed a debt owed by the service user to the City. Any such tax collecied from a service
user which has willfully been withheld from the Tax Administrator shall. be deemed adebt owed
to the City by the person required to collect and remit. Any person owing money to; the City
under the provisions .of this ordinance shall be liable to an action brought in. the name -of the City
for the recovery :of such. amount.
4.50.090 Duty to Collect; Procedures
The duty of-service suppliers to collect and remit the taxes imposed by the provisions of
this ordinance shall 'be performed as follows:
A. The tax shall be collected insofar as practicable at the same tithenas, and along
with, the .collection_ of charges made in accordance with the regular billing practice of the service
supplier, Where the amount, paid by a service user to a service supplier is less than the full
amount of the charge and tax which was ,accrued for the billing .period, a proportionate share of
both the charge and the tax shall be deemed, to have .been paid. In those cases where .a service
user has`noti.fied the service supplier of'refusal to pay the tax imposed on said charges, Section 2-
4 =235 will apply.
B. Where a person receives more than one billing, one or moret being for different
periods than another, the duty to collect shall arise separately for each. billing period.
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4:50.100 Additional Power and Duties of Tax Administrator
A. The Tax Administrator shall have the ,power and duty and is hereby directed to
enforceseach and all of the provisions of this ordinance.
B. The Tax, Administrator shall have the power to adopt rules and regulations not
inconsistent with provisions of this ordinance 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 Administrator's office.
C. The Tax Administrator may make administrative agreements to vary the strict
requirements ,of' this ordinance sq. that collection of any ,tax imposed hereby may be made in
conformance with'the billirig,procedures of particular service supplier so `long as said. agreements'
result in collection of the, tax in conformance with the general purpose and scope of this
ordinance. 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 tax imposed by this ordinance. The Tax Admmistrator, 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
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supplier of termination of any person's right to exemption hereunder, or the change of any
address to which service is supplied to any exempt person.
E. The Tax Administrator shall provide notice 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
forth the revised boundaries by street and address, along with a copy of the final annexation
order from LAFCO.
4.50.110 Assessment; Service User Administrative Remedy
A. Whenever the Tax Administrator determines that a service user has deliberately
withheld the amount of the lax owed from the amounts remitted to a person required to collect
the tax, or that a service user.has refused to pay the amount of tax, the person required to collect
the tax may be relieved of`'the obligation to collect taxes due under this ordinance from certain
named service users for specified billing periods as set forth below.
B. The service supplier shall provide the City with refused and /or unpaid
along with the names and addresses of the service users neglecting to pay the tax imposed under
provisions of this ordinance. Whenever the service user has failed to pay the amount of tax for a
period of two (2) or more billing'periods, the service supplier shall be relieved of the obligation
to collect taxes due.
C. The Tax Administrator shall notify the, service user that the Tax Administrator
assumed responsibility to collect the taxes due for the stated periods and demand payment of
such taxes. The notice shall he served on the service user by handing it to him personally or by
deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service
user at the address to which billing was made by the person required to: collect the tax; or, should
the service user's address change, to the last known address s. If a service user fails to remit the tax
to the Tax Administrator within fifteen (15) days from the date of the service of the notice upon
him, which shall be the date of mailing if service is not accomplished in person, a penalty of
twenty -five percent (25 %) of the amount of the tax set forth in the notice shall be imposed, but
not less than five dollars ($S). The penalty shall become part of the tax herein required to be
paid.
4.50.120 Records
It shall be the duty of every person required to collect and remit to the City any tax
imposed by this ordinance to keep and preserve, for a period of three (3) years, all records as
may be necessary to determine the amount of such tax as he may have been liable for the
remittance to the Tax Administrator, which records the Tax Administrator shall have the right to
inspect at all reasonable times.
4.50.130 Refunds
A. The T,a
than once or has Tay, Administrator may refund any tax that has been overpaid or paid more
n erroneously or illegally collected or received by the Tax Administrator
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under this chapter, °:provided that no refund shall- be, paid under thei provisions of this section
unless the claimant has submitted, a' written.claifti to the Tax. Administrator within one year of the
overpayment or erroneous or illegal, collection of said tax. Such claim must clearly establish
claimant's right; to the xefund.. by .written records: showing entitlement thereto..Nothing herein
shall permit the filing of a claim on behalf of a class or group .of taxpayers. The submission of a
written claim, which is acted upon by the City Council, shall be a prerequisite to a .suit thereon.,
(See California Government Code §: 935). The City Council shall act 'upon the refund claim
within the time period set forth in Government. Code section 912.4. if the City Council fails or
refuses to act on a refund claim within the time prescribed by Government Code°section 912.4,
'the .claim shall be deemed to 'have .been rejected by the City Council on. the last day of the .period
within which the City Council was required to act upon the claim as provided -in Government
Code section 912.4.
B. Notwithstanding the provisions of subsection (A) of this section a service
supplier may claim a- refund or take as credit against taxes remitted 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 tax has been collected -did not owe the tax,; provided- however, that
neither a refund nor- a credit shall be allowed unless the amount of the tax erroneously or illegally
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. A service supplier that has
collected any amount of tax in excess of the amount of tax imposed by this ordinance and
actually due from a service user, may refund such amount to the service user and cla in credit for
such overpayment against the amount, o_ f., tax which is due upon any other monthly returns,
provided such credit is claimed in a return dated no later than one year from the date 'of i
overpayment.
G Notwithstanding other provisions of this section, whenever a ,service supplier,
pursuant to an order of the California Public Utilities Commission or 'a court of conp:etent
jurisdiction makes a refund to service users of charges for past utility services, the taxes paid
pursuant to this ordinance on the..amount of such refunded charges shall also be refunded to
service users, and the service - supplier shall be entitled to claim a credit.for -such refunded taxes
against the amount of tax which is'.due upon the next monthly returns. In the event'this ordinance
is repealed, the amounts of any refundable. taxes will be borne by the City.
D A service supplier may refund the taxes collected to the service user in
accordance with this section or by the service supplier's customary practice.
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4.50.140 Nonresidential User Rebate
A. Any nonres'ident'ial user who has paid combined electric or gas utility user taxes
in excess of dollars ($ ) , exclusive of interest and
penalties, within any utility tax year subject to annual .adjustment°up or down in conformance
with the Consumer Price Index shall be entitled to a rebate of a 'portion of such excess tax
payments in accordance with. the provisions of this section.
B. Not later than thirty (30) days following the end of a calendar quarter or ninety
(90) days following the end of the utility tax year within which period a nonresidential user
qualifies for a rebate pursuant to this section, such user may apply to the Tax Administrator for a
rebate on forms and in the manner prescribed by the Tax Administrator.
C. Upon timely presentation of evidence satisfactory to the Tax Administrator a
rebate shall be made to the .nonresidential user in an amount equal to the total utility user taxes
paid minus the sum of dollars ($ ) . The Tax
Administrator shall set off against such rebate any taxes, charges, interest, or late payments then
due and owing the City.
D. No rebate shall be paid to any nonresidential service user who fails to apply for a
rebate within the time prescribed by this section.
4.50.150 Severability
If any section, subsection, sentence, clause or phrase or word of this ordinance is for any
reason held to be unconstitutional, unlawful or otherwise invalid, by a court of competent
jurisdiction, such decision shall not affect the validity of the remaining portions of this
ordinance. The People of the' City of Petaluma and the City Council of the City of Petaluma
hereby declares that it would have passed and adopted this ordinance and each and all provisions
thereof irrespective of the fact that any one or more of said provisions be declared
unconstitutional, unlawful or otherwise invalid.
4.50.160 Use of Tax Proceeds
[ OPTION #1 , :'A11 Proceeds of the tax 1eVidd and unposed .hereunder shall be accounted
p p y. ,.,
for and gd in a s ecial fuyd desi ated" exclusivel for curb to curb repair, and reconstruction
of .exishr streets m the Cit " ' Proce from. the-tax haft;�
snot be used�_f6f „the' construction of
eds
new- - streets.
The specific,proJectsr for proceeds of the,tax have been deemed,necessary, are
descnbed” m the�mventory. 'of 'roadways in need of repair presented by the Citizens Advisory
Committee and `will be subject to approval by the Ci Council as need dictates and funds are
available:, Each jisted fproj,ect "wall require. separate revrew� and approval Eby the Council.
Approval 'of the"; tax is:.not the egu �alerit= of approval °of any spec f c' prod ect } listed and:' is not a
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guarantee that every , project , Jisted therein will Abe underta_ ken and` completed : :in the ',time frame
provided �]
ventory of roadways m need' of repair presented by; the Citizensf Advisory
qty :Counc l inter ds to= use,the reveriue4om the ;tax for. the repairs listed in the
(OPTI ®N #3 :.All proceeds of the tax levied and imposed'rhereunder,shall be1eaccounted
for and to 5pad in a special fund designated excl`usively;for curb to -curb repair and reconstruction
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of'e istih streets in the City. Proceed's ;from .the fax; shall not be'used;for- construction .o.f new
streets ;]
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In. accordance with California G "overnnient Code section 50075.3, the Finance Director
shall file an annual report with the City Council that contains the tax funds collected and
expended and the status of any project, required or authorized to be funded with revenue raised
by the tax imposed by this ordinance.
4.50.170 Termination of Utility Users Tax
The tax levied and imposed by this ordinance shall terminate 20 years after its effective
date, as established in Section 4:50.2.10 hereof Service suppliers shall, upon notification,
terminate any utility users tax, commencing with the first full billing period that occurs after `the
termination of the tax.
4.50.180 Authority for Ordinance This ordinance is enacted pursuant to the
authority of Government Code Section 50077 and articles XIIIA sectionA arid XIIID, section
3(a) of;the California Constitution.
4:50:1.90' Challenge to Tax, Any action to challenge the tax imposed by this
ordinance shall be 'brought pursuant to Goverrimeiat Code. section 50077:5 and Code of Civil
Procedure sections 860 et seq.
4 50.200 Election Required. for Tax to be Effective. The .tax prop_ osed by 'this
ordinance shall not become effective until .approved by two, thirds of the voters voting on the
issue at the November 4, 2 election.
4.50.210 Effective Date of' Tax and 207 -Sunset. If this ordinance is approved Ak
by two- thirds of the voters voting on the issue at the November 4, 20'03 election, pursuant to
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Elections Code. Section 9217, the tax shall become . effective ten (10) days after the Council
certifies the results of the election and shall terminate 20 years thereafter.
APPROVED by the following vote of the People of the City of Petaluma on November 4,
2003:
ADOPTED by Declaration of the vote by the City Council of the City of Petaluma on
2003:
AYES:
NOES:
ABSENT:
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ATTEST:
Mayor
APPROVED AS TO FORM:
City Clerk City Attorney
#634452v4
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#649079
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RESOLUTION OF` THE CITY COUNCIL OF THE CITY OF PETALUMA,
CALIFORNIA PROVIDING FOR THE FILING OF ARGUMENTS FOR AND
AGAINST CITY MEASURES SUB °MITTED AT THE NOVEMBER 4, 200
SPECIAL ELECTION
WHEREAS, §9219 of the Elections Code of the State of California authorizes the City
Council, by majority vote; to adopt provisions to provide for the filing of arguments for
and against city measures submitted at elections; and
WHEREAS, the .City Council of the City of Petaluma has' called. a Special Election to be
held November 4, 2003, for the consideration of a Charter amendment and a companion
measure to be placed before the voters; and
WHEREAS, the measures to be voted upon at the Special Ele'c'tion are as follows:
Charter Amendment
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Shall the'City of Petaluma Charter be amended to allow for the adoption of a
special utility users tax on gas and electric service for 20 years, at a rate of
no more than five percent (5 %) of the monthly charge for the service, to pay
for curb -to -curb repair and reconstruction of existing City Streets and not for
the construction of new streets?
Companion Measure
Shall a special tax be approved on users of gas and electric service for 20
years, at Gate of no more than five percent (5 0 /o) of the monthly charge of
the service, with an annual cap for non- residential users and an exemption
for service'users who participate in PG &E's CARE program to pay for
curb -to -curb repair and reconstruction of existing City streets and not for the
construction of new streets?
NOW, THEREFORE, THE CITY COUNCIL OF -THE CITY OF PETALUMA,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:
SECTION 1. That pursuant to Section 9282 of the Elections Code of the State of
California, each .argument submitted for or against the above measures shall not exceed
300 words q,le.ngth, and` shall be printed upon the same sheet of paper and mailed to each
• voter with the sample ballot for the election.
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SECTION 2. The following;;appro'priate, heading shall precede, the arguments.' wording
but shall not be counted in the 300 -word maximum: "Argument in. support of Measure
" or "Argument against Measure "
'SECTION 3. Printed arguments submitted to voters in accordance with Section 9282 of
the Elections Code sha11 `be filed with the 'City'Clerk, .accompanied by the printed name(s)
and 'Signature(s) of the person(s)i . submitting -it,, or. if submitted .on behalf 'of an
organization, the name of the .organization, and the printed .name and ,signature of at least
one of its principal officers.
SECTION 4. Sai&arguments for or against the measures are due in the Office the City
Clerk prior to 5:00 p.m' on Monday, August 18, .2003.
PASSED and ADOPTED this day of . , 2003 by following
vote:
AYES:
NOES:
ABSTAIN:
ATTEST.: CITY OF PETALUMA
City Clerk
#646797
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EXHIBIT 4
�V'�� I�q i6 �N` T ''I�
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Ind etl�� ����� ���Vi�, t U,
#649080
RESOLUTION AUTHORIZING SUBMISSION OF WRITTEN
ARGUMENTS REGARDING THE .CHARTER AMENDMENT
AND COMPANION MEASURE REGARDING A UTILITY USERS TAX
WHEREAS, The City Council of the City of Petaluma. has called a Special Municipal
Election to be held on November 4, 2003, for the purpose of submitting to the voters the
following questions which read as follows:
Charter Amendment.
Shall the City of Petaluma Charter be' amended to allow for the adoption of a
special utility users tax on gas and electric service for 20 years, at a rate of
no more than five percent (5 %) of the monthly charge, for the service, to pay
for curb -to -curb repair and reconstruction of existing City Streets and not for
the construction of new streets?
Ll
Companion Measure
Shall a special tax be approved on users of gas and electric service for 20
years, at a rate of no more than five percent (5%) of the monthly charge of
the service, with an annual cap for non- residential users and an exemption
for service users who participate in PG &E's CARE program, to pay for
curb -to -curb repair and reconstruction of existing City streets and not for the
construction of new streets?
NOW THEREFORE, BE IT RESOLVED, ORDERED, AND DECLARED AS
FOLLOWS:
The City Council authorizes the following named members of the City Council to
file written, arguments in favor of each of the city measures as specified in
accordance:with Section 9282 of the Election Code of the State of California.
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Councilmember
(For)
Councilmember
(For)
Councilmember
(For)
Councilmember
(For)
Councilmember
(For)
Councilmember
(For)
Councilmember
(For)
[ALTERNATE WORDI'N.G', DEPENDING ON THE CIRCUMSTANCES:
1. The Mayor is`hereby authorized to prepare a written argument for each, of the city
measures in favor of the proposed measures on behalf of the City Council. At the
Mayor's discretion, the arguments may also be signed by bona fide associations or by
individual voters who are eligible to vote.]
2. Each argument shall not exceed 300 words in length
3. The following appropriate heading shall precede the argument's wording but shall
not be counted in the 300 -word 'maximum, "Argument m support of Measure
4. Said arguments are due in the Office: of the City Clerk prior to 5,:00 p.m. on
Monday; August 1$, 2003.
PASSED and ADOPTED this day of , 2003 by the following
vote:
AYES:
NOES:
ABSTAIN:
ATTEST:
CITY OF PETALUMA
City Clerk Mayor
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#646798 •
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RESOLUTION DIRECTING THE CITY ATTORNEY TO
PREPARE AN IMPARTIAL ANALYSIS OF THE
BALLOT MEASURES TO BE VOTED ON AT THE NOVEMBER 4, 2003
SPECIAL ELECTION REGARDING A UTILITY USERS TAX
WHEREAS, the City Council of the City of Petaluma has called a Special Municipal
Election to be held on November 4, 2003, for the purpose of submitting to the voters the
following questions which;read as follows:
Charter Amendment
Shall the City of,Petaluma Charter be amended to allow for the adoption of a
special utility users tax on gas and electric service for,20 years, at a rate of
no more than five percent (5 %) of the monthly charge.for the service, to pay
for curb -to -curb repair and reconstruction of existing City Streets and not for
the construction of new streets?
Companion Measure
Shall a special tax be approved, on users of gas and electric service for 20
years, at a rate of no more than five percent (5 %) of the monthly charge of
the service,, with an annual cap for non - residential users and an exemption
for service users who participate in PG &E's CARE program, to pay for
curb -to -curb repair and reconstruction of existing City streets and not for the
construction of new streets?
NOW THEREFORE, BE IT RESOLVED, ORDERED, AND DECLARED AS
FOLLOWS:
The City Clerk is directed to transmit a copy of the measures set forth in the
recital hereto to the City Attorney.
2. The City Attorney is directed to prepare an impartial analysis of the measures as
provided in. Section 9280 of the Election Code of the State of California. The
impartial analysis shall be filed with the City Clerk by August 1, 2003; the date
fixed bythe City Clerk as the deadline for submitted said material.
PASSED and ADOPTED this day of 2003 by the following
vote:
AYES:
NOES:
ABSTAIN:
ATTEST: CITY OF PETALUMA.
City: Clerk h Mayor'
Lie
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