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Home My WebLink AboutOrd 1976-1690 . ' . . ' . . � . ' , � ' � ' "� ' Revised 6-22 -76 ORDINANCE NO. 1690 AN' ORDINANCE OF THE CITY OF CHULA VISTA AMENDING CHAPTER 3 . 44 OF THE CHULA VISTA MUNICIPAL CODE BY ADDING THERETO A NEW SECTION 3 .44.021 RELATING TO SENIOR CITIZEN EXEMPTION AND AMENDING SECTIONS 3.44 . 030, SUBSECTION A; 3.44 . 090, SUBSECTION A; AND 3 .44 . 050, SUBECTION A REDUCING THE UTILITY USERS ' TAX RATES ON TELEPHONE, ELECTRICITY AND GAS �� The City Council of the City o£ Chula Vista does ordain � as follows : � SECTZON I : That Chapter' 3 .44 of the Chula Vista Municipal Code be�, and the same is hereby amended by adding thereto a new Section 3. 44. 021, and amending Sections 3. 44 . 030, Subsection A, 3. 44 , 040, Subsection A and 3. 44 . 060, Subsection A, to be and to read as follows : Sec. 3 . 44 . 021. Senior Citizen Exemption. A. The tax imposed by this Chapter shall not apply to� any individual 62 years of age or older who uses telephone, electric and gas� in or upon any premises occupied by such individual, provided the combined gross income of all members of the household in which such individual resided was less than Seven Thousand Five Hundred Dollars ($7 , 500) for the ' calendar year prior to the fiscal year (JUly 1 through June 30) for which the exemption provided in this Chapter is applied for. The exemption� granted by this section shall not eliminate the duty of the service suppli�sfrom col- lecting taxes from such exempt individuals or the duty of such exempt individuals from paying such taxes to the service supplier-s unless an exemption is applied for by the service• user and granted in accordance with the provisions of subsection B hereof. B. Any service user exempt from the taxes imposed by this Chapter because of the provisions of subsection - A above, may £ile an application with the Director of Finance for an exemption. Such an application shall be made upon forms supplied by the Director of Finance and shall recite facts verified by declaration under penalty of perjury which qualify the applicant for an exemption. The Director of Finance shall review all such applications and certify as exempt those appli- cants determined to' qualify theYefor and shall notify all service suppliers affected that such exemption has been approved, stating' the name of the applicant, the address to which• such exempt service is being supplied, the account number, ' if any, and such other information as may be necessary for the service supplier to remove the exempt service user from its tax billing procedure. Said certification of such application for exemption shall be granted if the eligibility requirements of subsection A are met, except that no exemption shall be granted to an applicant who is receiving service from a service supplier through a master meter, or who is sharing or prorating service with other service users - 1 - . � ' Revised 6-22-76 even though such service users qualify under the pro- visions of subsection A and no exemption shall be granted with respect to any tax imposed by this chapter which is or has been paid by a public agency or where the applicant receives funds from a public agency specifically for the payment of such tax. Upon receipt of such notice, the service supplier shall not be required to continue to bill any further tax' imposed by this Chapter from such exempt service user until further notice� by the Director of Finance is given. The service supplier shall eliminate such exempt service user from its tax billing procedure for bills dated on or' after July 1, 1976 upon receipt of such notice from the Director of Finance prior to July 1, 1976 and thereafter from bills dated no later than sixty (60) days after receipt of such notice from the Director of Finance. ' All exemptions shall continue and be renewed auto- matically by the Director of Finance so long as the prerequisite facts' supporting the initial qualification for exemption sha11 continue; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the, exempt individual; further provided such individual may never- theless apply 'for a new exemption with each change of address or residence�. Any individual_ exempt from the tax shall notify the Director of Finance within ten days of any change� in fact or circumstance which might disqualify said individual from receiving such .exemp- tion. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemptions pro- ' vided by this section when the basis for such exemption either does not exist or ceases to exist. Notwithstanding• any of the provisions of this sub- section, however, any service supplier who determines by any means that a new or non-exempt service user is receiving service through a meter or connection exempt by virtue of any exemption issued to a previous user or exempt user of the same meter or connection, such service supplier sha11 immediately notify the Director of Finance of such fact and the Director of Finance shall conduct an investigation to ascertain whether or not the .provisions- of' this� section have been complied with, and �ahere appropriate, order the service supplier to commence col'lecting the tax from the non-exempt service user. Sec. 3 . 44 . 030 Telephone users ' tax - Imposition - Rate� -' Collection - Exemptions - Charges defined. A. There is imposed a tax upon every person in the city using intrastate telephone communication services in the city. The tax imposed by this section shall be at the rate of four and one-half percent of the charges made for such services and shall be paid by the person paying for such services. ' - 2 - . � , � Revised 6-22-76 Sec. 3 . 44. 040 Electricity users ' tax - Imposition - Rate - Collection - Exemptions - Rebates. A. 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 four and one-half ' 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 metered energy and minimum charges for service, including customer ' charges, service charges, service establishment charges , demand charges, standby charges, and annual and monthly ' charges . Sec. 3 . 44 . 050 Gas users' tax - Imposition - Rate - Collection - Exemption - Rebates. A, There is imposed a tax upon every person in the city using in said city gas which is delivered through � mains or pipes. The tax imposed by this section shall be at the rate of four and one-half percent of the charges made for such gas, and shall be paid by the person paying for such gas . "Charges" as used in this section shall include charges made for metered gas and minimum charges for service, including customer charges , service charges, service establishment charges, demand charges, standby charges, and annual and monthly charges. SECTION II: The duty to collect the tax by the San Diego Gas & Electric Company from a consumer at the rate of four and one- half percent instead of the current five percent shall commence at the beginning of the first regular billing period applicable to that consumer which starts on or after July 1, 1976 . � -SECTION III : The duty to collect the tax by the Pacific Telephone Company from a consumer at the rate of four and one-half percent instead of the current five percent shall commence at the beginning of the first regular billing period applicable to that consumer which starts on or before September 1 , 1976 . ,/ SECTION IV: This ordinance shall take effect and be in full force' upon its first reading and adoption. Presented• by and Approved as to form by ��.P�� . George D. Lind erg, City Attorney G� _3 . � . � ADOPTED AATD APPROVED BY THE CITY COUNCIL OF THE CITY OF CHULA VISTA, CALIFORNIA this 22nd day of June ` � � � 197 6 , by the following vote , to-wit : AYES : Councilmen Hyde, Cox, Hamilton, Egdahl � NAYES : CounciZmen None dBSEh°P: Couneilmen Hobel � \ l�ayor of the City of Chula Vista ATTEST City Clerk STATE OF CALIFORi4IA ) COUNTY OF SAN DIEGO ) ss. CITY OF CHULA VISTA ) � I, JENNIE M. FULASZ, CMC, CITY CLERK of the City of Chula Vista, California, DO HEREBY CERTIFY that the above and foregoing is a fuZl, true and correct copy of and that the same has not been amended or repealed. DATED City Clerk (SEALI �� CC-660