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HomeMy WebLinkAboutResolution 8473 N.C.S. 03/12/1979PtkK: kl 3::=13-X7,9 . Ah V RESOLUTION NO.. 84,T3, N`.,C .es . SOLUTION PROPOSING , _ ._ OF O.F'CHAPTERB4I28TTOETHETPET-ALUMAION THE OMUNICOPAL ,i ,THE ADDITION �- CODE TO IMPOSE A,UTILITY USERS TAX, THE, PROCEEDS IOF, WHICH" HOUS`ING:, SERVICES; AND. FACILITIES WOULD BE' USED TO PROVIDE _ CALLING FOR SS FOR SENIOR CITI'ZENS,, CASAID ELECTION TOi BE HELD WITH' THE REGULAR ELECTION OF MUNICIPAL, OFFICERS ON JUNE 1.2, 1979, PURSUANT TO SECTION 4 OF THE'CITY CHARTER, aAND PRO-- VIDING THAT SAID ELE;CT'ION BE HELD WITH SAID GENERAL MUNI- CIPAL ELECTION ON JUNE ,1,2, 1979. - INTRODUCED BY -COUNCILMAN John L. Balshaw And A SECONDED BY COUNCILMAN G. Roland Bond Agan Adjourned Regular Meeting of the City Council of the City of Petlauma ,on :the 12th day of march , 1'979. WHEREAS_, an amendment to the Petaluma Municipal Code has been 'proposed by the`" City Council of, the City of Petal,uma'u to'. add' d code, to imp t , . t Chapter 4.28 to said impose a utility users tax the P roceeds of. which would be used for the provision of senior' citizen services and f°a,elites; and, WHEREAS., it is: most advantageous and opportune ti ,present the proposal, on -the ',matter herei'n'after specified to the voters of , at t al Municipal Election the City of Petaluma he forthcoming General to be _held Tuesday; June 12, 1979, and by so doing minimize the P therefore.,taxpayer ex ease of such election; nowly the BE IT ,RESOLVED. by the Council of the City of Petlauma'as follows: SECTION 1. The Council of the City of Petaluma pursuant to the authority vested"in.i.t under Section 4,6f;"Article XIII A of • erebz roses on its own.M� stitution of"°the State of Californiah y proposes motion to amend the Petaluma unci al Code by adding Chapter 4.28 thereto to read in full as set forth in the notice entitled "Propos'ed,Amendment to the Petaluma Mun=icipal Code'!" hereinafter set forth in Section 3 of. this ' Resolution) SECTION 2. The Council of the City of Petaluma hereby proposes to and,doe`s hereby on its own motion.:submit to the qualified' electors ,of the City of Petaluma .thefollowing prb,po,sal to amend the Petaluma, Municipal Code -by adding Chapter 4.28' as hereinafter set forth `in Section 3 of 'this Resolution l SECTION 3. The City Clerk of ;the City of Petaluma is -hereby ordered and directed -to cause said proposed amendment to the. Petaluma Munici al Code to be published once, not."'less than forty P P �� (40) and not more than sixty (650)„ day s prior to the d Il.te .of the referendum election herein provided for, in the'Petaluma Argus Courier, the official newspaper of said City, and in each edition thereof during the dray of `publ,ication, said newspaper being ;a _J - Res. 8-,473 PLK:kl 3-13-7.9 newspaper of general circulation published at least six days a week in said City of Petaluma; and such publication shall be substantially the following form to wit: "PROPOSED AMENDMEN.T.'TO THY PETALU'MA MUNICIPAL CODE Election to be held June 12, 1979-. The Council of the City of Petaluma hereby proposes on its own motion to amend the Petaluma Municipal Code by adding Chapter 4.28 thereto to read as follows: ",Chapter 4.28 UTILITY USERS TAX 4.28.010. Title.' This chapter shall be known as the.utility users nance of the city. tax ordi- 4.28.020. Definitions,. Except Except where the context otherwise requires-, the definitions given in this section govern the construction of this chapter. A. City means city of Petaluma. B. Month means,a calendar month. C. Person means' any domestic or foreign corporation, firm, association, syndicate, joint-stock' company, partner- ship of any kind., joint venture, club, Massachusetts Trust, business ;trust, or common -Taw trust, society, or individual. D. Service supplier means a person required to collect and remit a 'tax imposed by this chapter-. E. Service user, means a person required to pay a tax im- posed by this chapter. F. Tax administratormeans the Finance Director of the city of Petaluma, or his designee. G. Telephone corporation, electrical corporation, gas cor- poration have the same meanings as defined in Sections 234, 218, and 22;2, respectively, of the Public Utilities Code of the.State of California,. as said. sections existed on Ju-ly 1, 1977. H. Cable television corporation'has,,the same meaning as defined in Section 215..5 of the Public Utilities Code of the State of California, as said section existed on July 1., 1977. 4.28.03'0. Telephone users tax imposed=Rate-EX A. There is hereby imposed a tax upon every City, other than a telephone'corporation, -2- Res. 847.3 ;son .in the 'ing intra- PLKAl '3-13,-79 state telephone communication services in the city. The tax imposed by this section;sha_ll.be at the rate of 2.'0 'percent of all char es made for' p 9such services and shall be paid by the. person paying for such services. B. As used in this section, the, term "charges" shall -not include, cha g., r p y inserting coins in coin-operatedtelephones except that where such coin-operated telephone service is furnished°fdr a guaranteed amount,,. the -amounts.paid under such guarantee ' plus any fixed monthly or other perio(lic.chirge shall be included in :the base for computing the amount: of tax. due; nor. shall ,the term telephone communication services include land mobile services or,maritime mobile services as defined in Section 2.1 of T,it'le 47 of the Codeof Federal Regulations, as such section exi-sted .on ,July 1, 1977. The term mnervices refers to that access ". to a telephone system and the privilege of telephonic_qualty communications with substantially all persons having telephone stations which are part of such telephone systems:.. The telephone users :tax is intend) d to, and does, apply to alIL. charges billed to a telephone ac- count.having a situs 'in the city, irrespective of whether a part'icul'ar, communications 'sere g ice ori "`mates and terminates within the city. C. _Notwthstanding the provisions, of subsection-, A, the tax imposed under, this section shall not be .mpo;s.ed upon any person for using.intrastate. telephone communication services to. the extent that the amounts- ' pail for such serve ees. ar e exempt from or not subject to the .,tax imposed by Section 4251 of Title Z6 of the nited States Code, as ; -such uch, .'section existed on -July 1, 1977, without regard to Subsect ion,(b) 'theteofi. D. Notwithstanding the provisions of Subsection A, the tax imp osed' under this Section shall not be.,Amp �o sed -on any person for using intra -state communicon 'services to the extent that the amounts paid forsucservices h ' es are exempt from or not subject to-the.tax imposed under Division 2, Part ZO of the California Revenue and Taxation Code., -3- Re's. 3-Res. 8473, 4.28.04:0.., Electricity users tax imposed - Rate. There is hereby imposed a `tax upon every, person, an electrical corporation ora gas corporation, who r electrical"energ"y within the limits. ,of the, city from corporation. The tax imposed by this section shall'b rate of 2.0 percent of all charges made for;such ener ing minimum charges for service, and shall, be paid by paying for such energy. P,LK : k,l 3-13-79 other than aceives in electrical at the ly, includ- the person 4.28.050. Gas users tax imposed -Rate. Exclusionsj., There is hereby imposed a tax upon every person, other than a gas corporation or an electrical corporation,, who receives gas within the limits, of the, clay which is, delivered through .mains, or pipes by a gas corporations. The tax imposed by this section shall be at the rate of 2.0 percent of all charges made for such gas, including minimum c arge:s for service:, and shall be paid by the person paying for such gas. Charges made for�gas to be used in the generation of electrical energy b it corpora - y an elec tric tion shall be excluded from the charges on which the tax imposed by this section is computed. 4.28.060. Cable television users' tax imposed -Rahe -Exclusions. y p p p There is hereby imposed a tax u on ever:.y .. erson, other than, a cable television corporation, who receives cable television service within the limits of .the city by reason o'f'transmi.ssions by cable of television programs, which, transmissions 'are 'made by I a cable television :corporation. The tax imposed by this section shall be at the rate. of `2 .0 percent' of all charges madl ,e for such cable television service,. includi-ng,minimum charges for service, and shall be paid by the person paying 'for s,uoh servile. Instal- lation or connection charges'shall not be considered (charges for cable television service. 4.28..070. Collection of, tax. A. Every receiving y p payment of charges from a,ser- vice user shall collect the amount of tax ilmposed by this chapter from the service user. B. The tax shall be. "collected.inso-far as practicable at. the same time as and along with the collection of charges 'made ,n ,accordance `with the ,regular billing` practice of the service supplier. Except in those cases where a service user pays, the full .amount of the charges but does not pay any portion, o -f , a " "t'ax" imposed by this chapter, or where a°service, user has notified a -4- Res. 84,73 C. a PLK:kl 3-13-79 ' I service supplier that he is 'refusing to pay, a tax imposed by this chapter which the service supplier is required to collect, if the amount paid byla service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportion- ate share of both the charge and the tax shall be deemed to have.been paid. The duty to collect tax.from a service use shall com- mence with the beginning of the first regular billing period applicable to that person which starts on or after January 1, 1980, and the tax. collected shall commence on January 1, 1980. Wheri.a person receives more than one billing, one or more being for different periods, the duty to collect shall arise.separa'tely for each billing period. In any case where a refund of service charges is made to a service user by a service supplier pursuant to an order of the California Public Utilities Commission, a court of competent jurisdiction, or other process of law, and tax was previously paid pursuant to this chapter on the service charges being refunded, .the tax shall be adjusted on the billing where the refund is credited by computing the tax due on the amount of taxable service charges, after subtracting the refund; except that where the service supplier has a record of taxes paid by each service user, the service user may be given a credit for such amount in accordance with the service supplier's normal billing procedures, or special procedures e'stablished for this purpose. In such case, the service supplier shall take a credit for such amount against subsequent remittances due to the city under this chapter. This section does not apply to any refund billing made prior to the effective date of the ordinance codified in this chapter. 4.28.080. Reporting and remitting. Each service supplier shall, on or before the last day of each month, make a return to the tax administrator on forms approved by him, stating the amount of taxes collected by the service supplier during the preceding month. At the time the return is filed, the full amount of the tax collected -shall be remitted to the tax administrator. The tax administrator may require further information in the return.. Returns and remit- tances are due immediately upon cessation of business for any reason. -5- Res.8473 PLK:kl 3-13-79 An portion of a. remittance, unpaid when due" Any p under the pro- visions of this chapter is delinquent;, and th'e're Isha11 be added thereto a penalty in the; amount ''f ten percent''of the unpaid balance. Additionally, any unpaid balance which .is delinquent shall bear interest at the rate of eight percent. per year, pro- rated for periods of less than a year for all, periods in which such payment rema'ins:' delin'quent.. 4.28.090. Failure�to pay tax-Administrative"remedy. Whenever the tax administrator determines! that a service user has deliberately withheld the amount of the,tax owed by him from the amounts remitted to a service supplier, -or that a ser- vice user has failed. to pay the amount of the`tak"for a period of. four or more billing periods, or whenever the tax administrator deems it in the best interest of the city, he�:may relieve the pp g taxes due under service supplier Ser of they obligation 'at -ion to co.l Iect, this chapter from certain named.service users for spellified billing periods. The tax'administrator shall notify the service use forrtheastatedaperiodseandedemandbpaymento co ,llect the taxes due responsibility of ��such taxes. The notice shall be served -ori 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 servic6_supplier; or, should the service user' have changed his address; to.h'is last known address. If'a service user fails to remit° the tax 'together .' g with all costs of notice, inc'ludin postage, to the tax admin- istrator within -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 of the amount of the tax set forth in the notices°shall; be'imposed, but not less than five dollars. The penalty and the costs of notice, including`. postage, shall become' part ofthe tax required in this chapter to be paid. 4.28..100. Action to collect-. Any tax required to be paid by a service user under the pro- p debt, o'we'd by the serve visions of this°eha ter is a de e. user to the cit An such tax collected f„ ser which has not city. y from a� service ,u_ been remitted to the tax administrator is 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,chapter shall be liable to an action brought in the name of the city for- the recovery of such amount. -6- Res.8473 i PLK:kl 3-13-79 4.28.110. Administrative.agreements. The tax administrator may make administrative agreements to I vary the strict requirements of this chapter solely for the purpose of providing that collection of any tax imposIed in this chapter may be made in conformance with the billing procedures of a particular service supplier so long as the overall{result of the agreements results in collection of the tax in conformance with the general purpose.and scope of this chapter. A copy of each such agreement shall be on file and available foir public examination in the City Clerk's office. 4.28.120. Rules and regulations. The tax administrator shall have power to adopt (rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, col- lection and remittance of the tax herein imposed; arid,a copy of such rules and regulations shall be on file and available for public examination in the tax administrator's office. Failure or refusal to comply with any -rules and regulations promulgated under this section is a violation of this chapter. 4.28.1.30. Expenditure of funds Funds collected pursuant to this chapter shall be dedicated exclusively to the provision of services for senior citizens (as said status is defined by law) to promote their health, safety and public welfare, including, provision of housing facilities for low income senior citizens, health, medical, day care and social service facilities, related auxiliary facilities, per- sonnel and maintenance expenses associated with such facilties and the like. Such funds may be used to support, purchase or lease such a facility to provide a substantial benefit in the public interest to senior citizens from the City of Pitaluma. If upon repeal of this chapter there are unexpended or uncommitted funds derived herefrom, said funds may be used for any public purpose. 4.28.140. Exemptions. The following entities, the United States Government or any agency thereof, State of California, County of Sonoma, City of Petaluma, Petaluma,Unified School District, Old Adobe Union i School District, Santa Rosa Junior College District, Petaluma High School District and any public-agencyof the,.State of Cali- fornia are, and each of them is, specifically exempted from the provisions of this chapter, and nothing in this chapter shall be -7- Res.8473 it PLK:kl 3-1,3-79' construed as imposing a tax` upon any person. if. imposition ,of such tax upon that Person, -would be in violation. of the Constitution of the.United States or the Constitution of the State of California. 4.28.150. Expiration of ordinance; This chapter shall expire at the end of the fourth full calendar year.after its adoption, unless reenacted'in the manner as then required by the Constitution or laws of the State of California, prior to said expiration. The City Council may repeal all or any portion of this chapter atanytime.. 4.28.160. Suspension of _chapter. The City Council may, by resolution, suspend the levy and collection of the tax-imposed,=hereby, or any portion thereof,, on a uniform basis, upon a finding, that there exists no project or organized program., or that there exist insuff.ici-ent projects or organized programs to,,fully utilize the funds generated by said tax. Nothing herein shall be construed as requiring the City Council to fund any program or, programs at all, and the City Council's decision pursuant to this section; or Section 4.2'8.130 shall be final. 4.28.170. Violation unlawful -remedies cumulative, It shall be unlawful, and a violation as set out in Section 1.04.060 of this code for any individual "liabl:e for,the payment of the tax imposed by this chapter to withhold the amount of said tax when due. The penalty imposed by -this section is in addition to any other remedy for penalty provided by this chapter. A `)A 1 An If any section,, subsection, sentence, clause, phrase or word of this chapter is for any .reason held to be unconstitutional by a court of competent%'jur'sdiction, such decision .shall not affect the validity of the remaining portions of 'this chapter. The people of the City of Petaluma hereby declare that they would have passed and adopted this chapter and. each, and all provisions thereof irrespective of the fact that any one or.more of said provisions be declared unconstitutional.."' The Council of the. 'City of Petaluma °hearby" proposes, to and does hereby on its.own q electors of motion submit to the u_alified_, the City of Petaluma at the election to be he`ld.in said City of Petaluma on Tuesday,: June 12, 1979 (which said' election is,a part Res.8`473 PLK:'kl 3-13-719 of the General Municipal Election for the e;l"ection of officers to Via held .in the City of Petaluma) the following Proposal to. amend, said. Petaluma M unicipal Code by adding Ch:apt'er 4.28 thereto, said proposal to read in full as follows: :CITY OF PETALUMA Shall Chapter 4.28. be added to the ORDINANCE PROPOSAL: Petaluma Municipal Code to levy a utility users tax at the rate of YES 2,.0 percent, of utili"ty.',paypents for telephone;, gas, el:ectri,c and cable television" services, with sstated,exceptons', the p pvide "services and ' fa�ilaesfforls'enio' would bei used to ro P r citizens, with exceptions, which chapter would expire after four"°full calendar -years unless extended NO and which may be sus;pended,by the City Council under certain circumstances? I hereby c'erti-fy that the ` forego nag ,pro-. posal pro- posal was ordered submitted to the qualified electors of the City of Petaluma by the Council of the City of'"Petaluma. DATED: PATRICIA E. BERNARD, City Clerk. City of. Petaluma,, California SECTION 4::. (a) ) An election is hereby called to be .held, as part of.the General Municipal Election in the'City of Petaluma on Tuesday, June 12, 1979,. f,or the purpose of'submitting to the qualified electors of said City said proposal set forth in Section 3 of this Resolution to amend the Petaluma Municipal Code as in said proposal and in this. Resolution provided.. (b) Pursuant to ,Chapter 4 (Sections -23300-23314) , Part 2, Division 12 of the Elections Code of the State of California,_ it is'ordered that,said-election shall be held as, part of the 'General Municipal Election to be held in said City of Petaluma on the date of the election hereby called. The election precincts; polling places and election officers within said City of Petaluma for said referendum ,elect"ion hereby called ish'a-11 be the same as those selected and, designated by the County Clerk of Sonoma Count�the said General Municipal Election. y;, California, for . (c) Said proposal set .forth in Section 3 of this Resolution shall be set forth in each form of ballot to be.used at .said p e 'he`within,. General Municr al Election insofar as theam„ is held . s, said City -of Petaluma and the County Clerk of Sonoma County, _ California is .hereby requested to cause�t'o be, printed on .all forms of ballots, to be used -at, said, ,,,General Municipal Election within the City of.°Petaluma,. said°•Cty of Petaluma Municipal Code Amendment proposal in the form set forth 'in Section 3. of this Resolution. Said :County Clerk 'of th,e County of Sonoma, Cali- fornia is:hereby requested (i) to set forth on all sample .ballots -9- 8473 PLK:k1 3-13-79 relating to said election and to be mailed to the qualified electors of the City of Petaluma, said City of Petal'uma proposal set forth in Section 3 of this resolution and to mail said sample q y ballots to the qualified electors -of said Cit of Petaluma to- gether with the polling place cards, pamphlets setting forth the text of the proposed measure and arguments".if any, relating to said proposal, and (ii) to provide absent voters' ballots for said election, for the use by qualified electors of said City of Petaluma who may be entitled thereto, in the manner provided by 1 aw . (d) Said County Clerk is hereby authorized to canvass the results of said election with respect to the votes cast on said City of Petaluma Municipal Code Amendment proposal in said City and to certify the results of said .canvass to'the:City'Council of said City of Petaluma. (e) Said muncr p al'--, ---.,: .election shall be held and con- ducted, and the votes thereof canvassed, and the returns thereof made, and the results thereof ascertained and determined as herein; and in all particulars not prescribed by this Resolution, said election shall be held.as provided for in the Charter of the.. City of Petaluma and in all particulars not provided for therein said election shall be held in accordance with the general elec- tion laws of the State of California. (f) All persons qualified to vote at 'municipal elections in said City of Petaluma upon the date of said General Municipal Election herein provided for shall be qualified to vote upon said proposal submitted at said General Municipal.E;lection. (g) The polls for said election shall be opened at 7:00 o'clock A.M. on the -day of election, and shall remain open con- tinuously from said time until 8:00 o'clock P.M. of the day of election, when s.aid'polls.shall be closed, except as provided in Section 14436 of the. Elections Code of the State.of California. (h) On the ballots to be used'at said consollidated General Municipal Election in p adds Y tion to an other matters required by ^ law to be printed thereon, shall appear said.pr-oposal set forth in Section 3 of this Resolution. Each voter may vote upon said proposal. Each voter to vote for or against said proposal shall mark his ballot in the manner instructed thereon and in accord- ance with law, marking yes to vote in favor of said proposal, and no to vote against said proposal. on absent voter ballots, ,markings shall be made as designated.by the instructions sub- mitted therewith.. (i) After the canvass of the returns of said General Muni- cipal Election by the County Clerk of Sonoma County, California the City Council shall certify the results thereof, and shall -10- 8473 ' p p 't statement of •the results of ca'us'e to be, s read u on its minutes a said e e;ction as, asce'rfained by,. said canvass ' SECTION '5 ., The City Cld`rk _Y ishereby;° authorized and directed ,I (i) to cause copies ,of tfe text .of said proposed measure tb._.b•e' p, rdnted.iln `convenient pamphlet form ,and in typ•eof` .not less than ten. -point .ai d to; cause; ,copies thereof., to, be mailed to each .of the, qualified e]e,cto;rs, of sa;di City of P.etaluYia., and (ii). within fifteen (,15) days after "ado tion of t p d until Mie dray fixed his Resolution an, - for s:a'id election to.advertls`e daily in the,.Petaluma Argus Courier' : newspaper, er, a news a er ofr^ eneral circulation •in .said Cit a notice that copies .of said. pamphlet may ;be had free of charge on application made to the `'City Clerk th(E re- or - Said notice shall be' substantially y the fbllbw•in!g•,.form NOTICE`• OF .AVAILABILI,TY• -OF . RE EEREN'DUM P,aROPOSIA NOTICE. IS HEREBY GIVEN .to, the qualif ied.. electors of the k p City ,of• Petaluma that pamphlet co,p,ies yo�f the' amendment proposed by the•'City Council':on. its ;own; :motion tb' the Peta- , file M'unic al 'Code ;by a:ddingyCha-ter: l 4 v: �i thereto; is on P n the; ,office o:f the` Cit "Clerk,Cit: Hall, Post and. English Streets,, Pe:ta.luma, Calif:ornia, and may be,.had* free of charge upon. :application to F.the.0 City Clerk therefor. IPATRICIA E • BERNARD;. City_. Clerk City .of Petaluma,; California SECTION 6,. Pursuant ,to Secfion .5010.'5 51. the' Elections Code the Cita Clerk .owf .the Cit of the State o'f .California, y _ y of Petal.,uma is hereby .authorized'' and. ;directed; to transmit.,, a certified copy of ;. : this _Resolut on, to the City Atto.rne'y o f th'e City o'f Petaluma, and, sa '`d City Attorney.'• shall •epre`parie .an •impar3 ial ` halys'is of said p P men'dment showin the affect; of said;proposal on the ra o;sed a eXist'ing Mun'a cia1 . Code and, the . o era'tion;'of said proposal which ' shat°l not exceed 50.,0 , words) Lnlo length .;and,. .,bey, pr. nt:e,d' preceding .the arguments for` and a,'ganst_ the mea'sure- under, the. power and authority conferred;"upoa this Council by the' Charter• of said City. ' ;I hereb certrf tliatzthe fore"oin Resolution was•dul and re alar) crit th .ed, acid Y g Y od r u adopted by'�thel.Councrl• of the Cr'ty" of Petaluma `on,sthe .__.: '--. -_ 12 .......... ................ ...:. .. ... :f9_. 79 by fhe following votes: AYES:. Councilmen B;alshaw, ^B;ond", CavanagYi,,Daly;' ..Harb`er.son, and Mayor H%,a-li.gos"s "t1:4 '4'. A - .'" NOES:, None v ABSENT Co man P° , ATTEST City Clerk-®/ Mayor FORM'CA 9 7/741 _ - CDUNQiL �IL�` - Okla.