HomeMy WebLinkAboutCity Council - 2000-66 RESOLUTION NO. 2000 —66
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HUNTINGTON BEACH ORDERING THE SUBMISSION TO
THE QUALIFIED ELECTORS OF THE CITY OF HUNTINGTON
BEACH CERTAIN MEASURES RELATING TO THE CITY'S
UTILITY TAX AT THE GENERAL MUNICIPAL ELECTION
TO BE HELD ON TUESDAY, NOVEMBER 7, 2000 AS
CALLED BY RESOLUTION NO. 2000-58.
WHEREAS, a General Municipal election on Tuesday, November 7, 2000 has been
called by Resolution No. 2000-58, adopted on June 19, 2000, and
WHEREAS, the City Council also desires to submit to the voters at the election a
question relating to amendments to the Huntington Beach Municipal Code relating to the City's
Utility Tax, and an advisory measure vote on the use of the proceeds of the utility tax.
NOW,THEREFORE,THE CITY COUNCIL OF THE CITY OF HUNTINGTON
BEACH, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That the City Council pursuant to its right and authority, does order
submitted to the voters at the General Municipal Election the following questions:
"Shall an electric power plant be required to pay the same Utility Tax
as do residents and businesses of the City of Huntington Beach by Yes
amending the Huntington Beach Municipal Code to remove Section
3.36.080(b) and make corresponding changes to Section 3.36.010(g)?"
No
Advisory Vote Only "Should the Utility Tax paid solely by an electric
power plant be placed into an Infrastructure Fund to be used only for Yes
the maintenance, construction, and repair of infrastructure such as
sewers, sewage lift stations, storm drains, storm water pump stations,
alleys, streets, highways, curbs and gutters, sidewalks, street trees, No
landscaped medians, parks, beach facilities, playgrounds, traffic
signals, street lights, and block walls along arterial highways?"
SECTION 2. That the proposed measure submitted to the voters are as follows:
attached as Exhibit "A".
SECTION 3. That in all particulars not received in this resolution, the election shall be
held and conducted as provided by law for holding municipal elections.
00reso/utility tax/5I23/00 I
SECTION 4. That 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.
SECTION 5. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a
regular meeting thereof held on the 17 j-, day of July , 2000.
f
ATTEST: Mayor
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City CIerk APPROVED AS TO FORM:
REVIEWED AND APPROVED: it+Attorne C-Z e- v�
INITIATED AND APPROVED:
City Adn4nistrator
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EXHIBIT "A"
Huntington Beach Municipal Code 3.36.010--3.36.010(d)
Chapter 3.36
UTILITIES TAX
(1598-10/7d,2211-8I77,2452-10/80,2470-2/81,2886-12/86,2933-8/88,3095-4/91,3096-4/91,
3118-7/91,3162-9/92,3390-5/98)
Sections:
3.36.010 Definitions
3.36.020 Telephone tax--Imposed
3.36.030 Telephone tax--Charges
3.36.040 Telephone tax--Intrastate use
3.36.050 Electricity tax
3.36.060 Use of electrical energy
3.36.070 Gas tax--Imposed
3.36.080 Gas tax--Exclusions
3.36.090 Water tax--Imposed
3.36.100 Water tax--Exclusions .
3.36.110 Cable Television Users Tax
3.36.120. Exemptions
3.36.130 ' Collection of tax
3.36.140 Collection--When made
3.36.150 Collection--Commencement
3.36.160 Reporting and Remitting
3.36.170 Delinquent when
3.36.180 Penalty--Interest and Penalties
-3.36.190 Penalty--Imposed by administrator
3.36.200 Penalty--Combining nature
3.36.210 Actions to collect
3.36.220 Failure to pay--Administrative remedy
3.36.230 Assessment--Administrative remedy
3.36.240 Appeals
3.36.245 Audit by City
3.36.250 Records
3.36.260 Refunds
3.36.265 Additional Powers and Duties of Tax Administrator
3.36.270 City exempt
3.36.280 Senior citizens--Exemption ;
3.36.290 Application required
3.36.300 Notification to service supplier
3.36.310 Service supplier--Duty of
3.36.320 Exemption automatic
3.36.330 Tax billing exemptions--Effective when
3.36.340 Violation--Penalty
3.36.010-Definitions. Except where the context otherwise requires,the definitions given in this
Section govern the construction of this chapter:
(a) "City" means the City of Huntington Beach.
(b),"Month" means a calendar month.
(c) "Person" means any domestic or foreign corporation, firm,association, syndicate,joint stock
company,partnership of any kind,joint venture,club,Massachusetts business or common .
law trust,society,individual or municipal corporation.
(d) "Service supplier" means any entity which receives taxes paid and remits same as imposed by
this chapter.
5/98
3.36.010(e)--3.36.060 Huntington Beach Municipal Code
(e) "Service user" means a person required to pay a tax imposed by this chapter.
W. "Tax Administrator" means the Finance Director of the City. fJ�
(g) "Telephone corporation,�alesa�atcin,gas corporation,and water corporation" shall
have the same meanings as defined in Sections 234,218,222,and 241 respectively,of the
Public Utilities Code of the State of California, as said Sections existed on January 1, 1970.
"Vec#k-aLcGrporatian" and "water corporation"shall be construed to include any
organization,municipality or agency engaged in the selling or supplying of electrical power
or water to a service user; however,as specified by Public Utilities Code Section 218, does
not include a corporation or person employing cogeneration technology or producing power
from other than a conventional power source for the generation of electricity. (1598-1 ot7o,
2933-8/88)
3.36.020 Telephone tax--Imposed. There is imposed a tax upon every person in the City, other
than a telephone corporation, using international,interstate,and intrastate telephone j.
communication services in the City. The tax imposed by this Section shall be at the rate of five
(5%)percent of all charges made for such services. (1598-10170.3096-4191)
3.36.030 Telephone tax--Charges. As used in this Section,the term "charges" shall not include
charges for services paid for by inserting coins in coin-operated telephones except that where
such coin-operated telephone service is furnished for a guaranteed amount,the amounts paid
under such guarantee plus any fixed monthly or*other periodic charge shall be included in_the
base for computing the amount of tax due; nor shall the term"telephone-communication
services" include maritime-mobile services as defined in Section 2.1 of Title 47 of the Code o
Federal Regulations, or as that section may be amended from time to time. (1598-10t70,3162-9/92)
3.36.040 Telephone tax--Intrastate use. Notwithstanding the provisions of Section 3.36.020,
the tax imposed under this chapter shall not be imposed upon any person for using intrastate
telephone communication services to the extent that the amounts paid for such services are {
exempt from or not subject to the tax imposed by Section 4251 of Title 26 of the United States
Code,as such Section existed on January 1, 1970,without regard to Section 3.36.020.
(1598-10/70)
3.36.050 Electricity tax. There is imposed a tax upon every person in the City using electrical
energy in the City. The tax imposed by this Section shall be at the rate of five (5%)percent of
the charges made for such energy and shall be paid by the person paying for such energy.
"Charges" as used in this Section shall include charges made for:
(a) Metered energy; and
(b) Minimum charges for service, including customer charges;service charges,demand charges,
standby charges and annual and monthly charges. _ t
In the case of aervice user employing cogeneration technology the tax imposed by this Section
shall be based upon the legal rate per kilowatt cogenerated,as charged by the applicable_ public
Utility. (1598-10/70,2933-8/88)
3.36.060 Use of electrical energy. As used in this Section,the term "using electrical energy"
shall not be construed to mean the storage of such energy by a person in a battery awned or
possessed by him for use in an automobile or other machinery or device apart from the premises
upon which the energy was received;provided;however,that the term shall include the receiving
of such energy 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 energy by an electrical corporation or governmental agency at a point within -
the City for resale. (1598-torso)
9/92
Huntington Beach Municipal Code 3.36.070--3.36.150
3.36.070 Gas tax--Imposed. There is imposed a tax upon every person in the City using gas in
the City which is delivered through mains or pipes. The tax imposed by this Section shall be at
the rate of five (5%)percent of the charges made for such gas. (1598-1 ono)
3.36.080 Gas tax--Exclusions. There shall be excluded from the base on which the tax imposed
in this Section is computed:
(a) Charges made for gas which is to be resold and delivered through mains or pipes;
(�i}��atgee ever-ges-k�beas�n-tl�a-g�Fatier��€gl�6t�isal-�r-g3�-hy-a�electrica�
-eerperaion;
(b)(e}Charges made by a gas public utility for gas used and consumed in the conduct of the
business of gas public utilities; and
(c)(*Charges for gas used in water pumping by water corporation. (1598-1 0/70)
3.36.090 Water tax--Imposed. There is imposed a tax upon every person in the City using
water in the City which is delivered through mains or pipes. The tax imposed by this Section
shall be at the rate of five(5%)percent of the charges made for such water and shall be paid by
the person paying for such water. (1598-10/70)
3.36.100 Water tax--Exclusions. There shall be excluded from the base on which the tax
imposed in this Section is computed charges made for water which is to be resold and delivered
through mains or pipes; and charges made by a municipal water department,public utility or a
county or municipal water district for water used and consumed by such department,utility or
district in the conduct of the business of such department, utility or district. (1598-10/70)
3.36.110 Cable Television Users Tax. (3118-7191)
(a) There is hereby imposed a tax upon every person in the City using cable television service.
The tax imposed by this Section shall be at the rate of five percent(5%)of the charges made
for such service and shall be paid by the person paying for such services. (3118-7/91)
(b) The tax imposed in this Section shall be collected from the service user by the person
furnishing the cable television service. (3118-7191)
3.36.120 Exemptions. Nothing in this chapter shall be 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. (1598-10/70) -
3.36.130 Collection of tax. The amount of tax imposed by this chapter shall be collected from
the service user by the service supplier. (1598-10/70,2933-8/88)
3.36.140 Collection--When made. 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 supplier. (1598-10no)
3.36.150 Collection--Commencement. The duty to collect tax from a service user shall
commence with the beginning of the first regular billing period applicable to that person which
shall begin as of January 1; 1971,or at the beginning of the first regular billing period thereafter
which would not include service prior to January 1, 1971. Where a person receives more than
one billing,one or more being for different periods than another,the duty to collect shall arise
separately for each billing period. (1598-10/70)
7/91
3.36.160--3.36.180(fl Huntington Beach Municipal Code
3.36.160 Reporting and Remitting. (3390-5198)
(a). Each service supplier shall make a return to the Tax Administrator,on forms provided by
him, stating the amount of taxes billed 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
Treasurer. The Tax Administrator is authorized to require such further information as he
deems necessary to properly determine if the tax herein imposed is being levied and collected
in accordance with this chapter. Tax returns must be postmarked with prepaid postage and
properly addressed,or delivered to the Treasurer on or before the 20th day of each month.
Returns and tax remittances are due immediately upon cessation of business for any reason.
Should the due date occur on a weekend or legal holiday,the return must be received on the
first regular working day following a Saturday/Sunday,or Iegal holiday. (1598-1080,2211-8177,
3390-5/98)
(b) Service suppliers and the Tax Administrator may enter into an agreement to remit taxes by
way of electronic funds transfer or similar means. (3390-5198)
(c) The Tax Administrator, or the Tax Administrator's designated representative,may request
from a person providing transportation services of gas or electricity to service users within
the City a list of the names and addresses of its transportation customers within the City
pursuant to Section 6354(e)of Chapter 2.5 of Division 3 of the California Public.Utilities
Commission. (3390-5/98)
(d) If any person subject to record keeping under this Section unreasonably denies the Tax
Administrator, or the Tax Administrator's designated representative, access to such records,
then the Tax Administrator may impose a penalty of$S00 on such person for each day
following the initial date that the person refuses to provide such access. (3390-5/98)
3.36170 Delinquent when, Taxes collected from a service user which are not filed with the
Tax Administrator on or before the clue dates provided in this chapter are delinquent. (1598-10/7o,
2211-8/77)
3.36.180 Interest and Penalties. (3390-5198)
(a) Taxes collected from a service user which are not received by the Treasurer.on or before the
due dates provided in this chapter are delinquent. (3390-5(98}
(b) Any service supplier who fails to remit any tax imposed by this chapter within the time;
required shall pay a penalty of ten percent(101/6)of the amount of the tax. Said penalty shall
be paid in addition to the amount of the tax. (3390-5198)
(c) Any service supplier who fails to remit any delinquent remittance on or before a period of
thirty (30)days following the date on which the remittance first became delinquent shall pay "
a second delinquency penalty of ten percent(10%)of the amount of tax in addition to the
amount of the tax and the penalty first imposed. (339o-5/98)
(d) If the Treasurer determines that the non-payment of any remittance due under this chapter:is
due to fraud, a penalty of twenty-five percent(25%)of the amount of the tax shall be added
thereto in addition to the penalties stated in subsections(b)and(c) of this Section. (33so-5198)
(e) In addition to the penalties imposed,any service supplier who fails to.remit any tax imposed
by this chapter shall pay interest to the City at the rate of one and one-half percent(1-1/2%)
per month or fraction thereof on the amount of the tax,exclusive of penalties,from the date
on which the remittance first becomes delinquent until paid. (33-90-5/98)
(f) Every penalty imposed and such interest as accrues under the provisions of this Section shall
become a part of the tax herein required to be paid. (3390-5/90
s19s
Huntington Beach Municipal Code 3.36.190--3.36.240(c)(1)
3.36.190 Penalty--Imposed by administrator. The Tax Administrator shall impose the
penalties and interest upon persons required to pay and remit taxes under the provisions of this
chapter. (1598-10/70,2211-8n7,3390-5/98)
3.36.200 Penalty--Combining nature, Every penalty imposed under the provisions of this
chapter shall become a part of the tax required to be paid. (1598-10170,2211-8/77)
3.36.210 Actions to collect. Any tax required to be paid by a service user under the provisions
of this chapter shall be deemed a debt owed by the service user to the City. Any such tax
.collected from a service user which has not been paid to the Treasurer shall be deemed a debt
owed to the City by the person required to collect and pay. 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. (1598-10f70,2211-8/77,3390-5/98)
3.36.220 Failure to pMy 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 service user has failed to pay the amount of
the tax for a period of two or more billing periods, or whenever the Tax Administrator deems it
in the best interest of the City, he may relieve the service supplier of the obligation to collect
taxes due under this chapter from certain named service users for specified billing periods. The
Tax Administrator shall notify the service user that he has 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 service supplier; or should the service user have changed his address,to his last
known address. If a service user fails to remit the tax to the Treasurer within fifteen 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 (25%)percent of the amount of the tax set forth
in the notice shall be imposed but not less than five dollars. The penalty shall become part of the
tax herein required to be paid.'(1598-10R0,3390-5/98)
3.36.230 Assessment--Administrative remedy. The Tax Administrator may make an
assessment for taxes not paid or remitted by a service supplier or service user..The Tax
Administrator shall mail a notice of the assessment which shall refer briefly to the amount of the
taxes and penalties imposed. The Tax Administrator shall mail a copy of such notice to the
supplier or the service user,allowing fourteen(14) days to appeal the assessment.. (159a-lor70,
3390-5/98)
3.36.240 Appeals: (3390-&S8)
(a) City Administrator Appeal. If the service user or service supplier is aggrieved by any
decision of the Tax Administrator, or with the failure to grant a refund or exemption as
provided for under this chapter, he may appeal'to the City Administrator, or his or her duly
authorized designee,by filing a notice of appeal with the City Clerk within fourteen(14)days
of the decision which aggrieved the service user or service supplier.,:The City Clerk shall.
thereupon fix a time and place for a hearing of such appeal.:The City Clerk shall give notice
to such person of the time and place of hearing as herein provided. (3390-a/98)
(b) City Administrator Decision. The decision of the City Administrator, or his or her duly
authorized designee, shall be final unless appealed to the City Council. (3390-5/98)
(c) Appeal to the City Council. An appeal from a decision by-the City Administrator may be
filed no later than ten calendar days after the date of the decision. (3390-5/98
(1) Form of Notice'on Appeal: The notice of appeal shall contain the name and address of
the person appealing the action,the decision appealed from and the grounds for the
6/98
3.36.240(c)(1)--3.36.260(b) Huntington Beach Municipal Code
appeal. A defect in the form of the notice does not affect the validity or right to an
appeal. (3390-5198) -
(2) Action on Appeal. The City Clerk shall set the matter for hearing before the City
Council and shall give notice of the hearing on the appeal. (339e-M8)
(3) De Novo Hearin. The City Council shall hear the appeal as a new matter. The original
applicant has the burden of proof. The City Council may act upon the appeal,either
granting it,conditionally granting it or denying it, irrespective of the precise grounds or
scope of the appeal. In addition to considering the testimony and evidence presented at
the hearing on the appeal,the City Council shall consider all pertinent information from
the file as a result of the previous hearings from which the appeal is taken. (3390-5198)
(4) Decision on AD veal. The City Council may reverse or affirm in whole or in part,or
may modify the decision,or determination that is being appealed. (3390-5198)
(5) Fee for Appeal. The notice of appeal shall be accompanied by the fee fixed by
resolution of the City Council.;(3390-5/98)
..(6) Appeal by City Council Member.
A. A City Council member may appeal.a decision of the City Administrator. The.
appeal shall be processed in the same manner as an appeal by any other person but
need not be accompanied by the fee prescribed for an appeal. (3390-5/98)
B. The City Council member appealing the decision is not disqualified by that action
from participating in the appeal hearing and the deliberations nor from voting as a
member of the City Council. (3390-5/9s)
3.36.245 Audit by City. The City shall have the right to inspect all books,accounts and records
of the service supplier which the City deems necessary to properly determine if the tax herein
imposed is being levied and collected in accordance with this Chapter. The service supplier shall
make available all books, accounts and records at a location within Los Angeles or Orange
County and during normal business hours. (3390-5/98)
3.36.250 Records. It shall be the duty of every person required to collect and remit to the City
any tax imposed by this chapter to keep and preserve, for a period of three years, all records as
may be necessary to determine the amount of such tax as he may have been liable for the
collection of and remittance to the Treasurer,which records the Treasurer shall have the right,to
inspect at all reasonable times. (1598-10/70.3390-5198)
3.36.260 Refunds.
(a) Whenever the amount of any tax has been-overpaid or paid more than once or has been
erroneously or illegally collected or received by the Tax Administrator under this Chapter, it
maybe refunded as provided in this Section:-(1598-10/70,3390-5198)
(b) A person required to collect and remit taxes as imposed by'this Chapter may claim a refund
or take as credit against taxes collected and remitted the amount overpaid,paid more than
once or erroneously or illegally collected or received when it is established in a manner
prescribed by the Tax Administrator that the service user from whom the fax has been
collected did not owe the tax;provided,however,that neither a refund nor a credit shall be
allowed to the service supplier unless the amount of the tax so collected has either been
refunded to the service user by,or credited to charges subsequently payable to,the person
required to collect and remit such tax to the City. (1598-10[701 3390-5/98) -
5/98
Huntington Beach Municipal Code 3.36.260(6}-3.36.265(d)
(c) A service user who has not otherwise received a refund or a credit against future taxes from
the service supplier pursuant to subsection(b) of this Section may claim a refund directly
from the Tax Administrator for any 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. The Tax Administrator shall notify the service
supplier of his/her determination and the amount of any refund due to the service user which
amount, if any,shall be promptly refunded or credited to the service user by the service
supplier in accordance with subsection(b)above. (3390-5/98)
(d) Notwithstanding other provisions of this Section,whenever a service supplier,pursuant to an
order of the California 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 Chapter on the amount of such refunded charges shall also be refunded to such 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. (339o-519s)
(e) A service supplier may refund any sums due to the service user in accordance with this
Section or by the service suppiiees customary practice..'(3390-5198)
(f) No credit or'refund shall be allowed or paid by the City under the provisions of this Section
unless the claimant has submitted a written claim 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 refund by written records showing entitlement thereto. The
submission of a written claim,which is acted upon by the Tax.Administrator, shall be a
prerequisite to a suit thereon. The Tax Administrator shall act upon the refund claim within
the time period set forth in Government Code Section 912.4. if the Tax Administrator fails
or refuses to act on a refund claim within the time prescribed by Government Code Section
912.4,the clairn shall be deemed to have been rejected by the Tax Administrator on the last
day of the period within which the Tax Administrator was required to act upon the claim as
provided in Government Code Section 912.4. It-is the intent of the Tax Administrator that
the one year written claim requirement of this subsection be given retroactive effect;
provided,however,that any claims which arose prior to the commencement of the one year
claims period of this subsection, and which are not otherwise barred by a then applicable
statute of limitations or claims procedure,must be filed with the Tax Administrator as
provided in this subsection within ninety(90) days following the effective date of this
ordinance. The above refund procedure has been adopted by the City pursuant to
Government Code Section 935. (3390-5J98)
3.36.265 Additional Powers and Duties of Tax Administrator. (3390-5198)
(a) The Tax Administrator shall have the power and duty, and is hereby directed to enforce each.
and all of the provisions of this Chapter: (3390-5/98)
(b) The Tax Administrator shall have the power to adopt rules and regulations not inconsistent
with provisions of this Chapter 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 Taut Administrator's Office. (3390-5198)
(c) The Tax Administrator may make administrative agreements to vary the strict requirements
of this Chapter so that collection of any tax imposed herein may be made in conformance
with the billing 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 Chapter. A
copy of each such agreement shall be on file in the Tax Administrator's Office. (3390-5198)
(d) The Tax Administrator shall determine the eligibility of any person who asserts a right to
exemption from or a refund of,the tax imposed by this Chapter. (3390-5198)
5198
3.36.270--3.36.340 Huntington Beach Municipal Code
3.36.270 City exempt. The taxes imposed by this chapter shall not apply to the City.
(1598-10170)
3.36.280 Senior citizens--Exemption. The tax imposed by this chapter shall not apply to any
individual service user sixty-two years of age or older who uses telephone, electric, water or gas
services, in or upon any premises occupied by such individual,provided the combined adjusted
gross income as used for federal income tax reporting purposes of all members of the household
in which such service user resides does not exceed the "HUD Income Guidelines -Very Low
Income Category" currently on file at the City's Office of the Housing Rehabilitation
Administrator,for the calendar year prior to the fiscal year(July 1 through June 30)for which the
exemption provided by this chapter is applied. (2452-10/80,2886-12186,3095-4/91)
3.36.290 Application required. Any service user, meeting the requirements for exempt status,
may file a verified application with the Director of Finance on a form furnished by him. The
Director of Finance, or his designee,shall review all applications and certify those service users
as exempt who meet the requirements for the exemption provided by this chapter. (2452-1018o)
3.36.300 Notification to service supplier. The Director of Finance, or his designee, shall
compile a list of all exempt service users,together with the addresses,account numbers, if any,
of such users, and such other information as may be necessary for,service suppliers to remove
exempt service users from their tax billings. (2452-10/80).
3.36.310 Service supplier--Duly of. No service supplier shall be required to bill any exempt
service user for any tax imposed by this chapter after receipt of notice from the Director of
Finance that such service user has met the requirements for exempt status established by the
provisions of this chapter. (2452-10180,247o-2/81)
3.36.320 Exemption automatic. The exemption provided for in this chapter shall continue and
be renewed automatically from year to year except as hereinafter provided. No exempt service
user shall fail to notify the Director of Finance within ten(10)days of a change of address, or of
any other fact or circumstance which might disqualify him or otherwise affect his exempt status.
All exempt service users shall file with the Director of Finance new verified applications in order
to receive exempt service at a new address or location. (2452-10180)
3.36.330 Tax_billin _eg xemptions=Effective when. All service suppliers shall remove exempt
service users from their tax billings for the first regular full billings dated on or before
October 15, 1980, and thereafter within sixty(60)days after notice from the Director of Finance
to do so. (2452-10/80)
3.36.340 Violation—Penalty. It is unlawful and a misdemeanor for an erson'knowiii l to
Y l? g Y
receive the exemption provided by this chapter when such person,has not met the requirements
on which such exemption is based,or when such person can no longer meet the requirements on i
which such exemption is based, and upon conviction thereof shall be subject to a fine of five
hundred dollars ($500)or imprisonment in the county jail for a period not to exceed six(6)
months, or by both such fine and imprisonment. Each such person shall be guilty of a separate
offense for each and every day or portion thereof during which a violation is committed or
continued. (2452-10180)
4191
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Res. No. 2000- 66
STATE OF CALIFORNIA }
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH }
I, CONNIE BROCKWAY, the duly elected, qualified City Clerk of
the City of Huntington Beach, and ex-officio Clerk of the City Council of said
City, do hereby certify that the whole number of members of the City Council
of the City of Huntington Beach is seven; that the foregoing resolution was
passed and adopted by the affirmative vote of at least a majority of all the
members of said City Council at a regular meeting thereof held on the 17th
day of July, 2000 by the following vote:
AYES: Sullivan, Harman, Garofalo, Green, Dettloff, Bauer
NOES: None
ABSENT: Julien absent from room
ABSTAIN: None
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City Clerk and ex-officio CI rk of the
City Council of the City of
Huntington Beach, California