HomeMy WebLinkAbout2006/12/19 Item 7
COUNCIL AGENDA STATEMENT
Item
Meeting Date 12119/2006
f
Ordinance Amending Section 3.44.120 (Utility Users Tax -
Refunds) of the Chula Vista Municipal Code
SUBMITTED BY: Director of FinancE;ITreasure~
~
REVIEWED BY: City Manager 1/ (4/5ths Vote: Yes _No-X.....)
ITEM TITLE:
RECOMMENDATION: That Council adopt the Ordinance and schedule its second
reading at the next regular meeting of the City Council.
DISCUSSION: Chula Vista Municipal Section 3.44.120 pertains to the refunding of Utility
Users Taxes (UUT). In the case that UUT is overpaid, paid more than once, or collected
erroneously, the City may refund the tax. The current code section allows for such
refunds but does not provide specific procedures or time frames for processing refund
claims. The proposed amendment establishes a one-year claims period for refunds and a
procedure for filing refund claims.
DECISION MAKER CONFLICTS: Staff has reviewed the decision contemplated by this
action and has determined that it is not site specific and, consequently, the 500 foot rule
found in California Code of Regulations section 18704.2(a)(1) is not applicable to this
decision.
FISCAL IMPACT: This amendment has no fiscal impact at this time, but it does limit the
City's liability to one year in case refunds are requested.
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ORDlNANCE NO.
AN ORDINANCE OF THE CITY OF CHULA VISTA
AMENDING SECTION 3.44.120 (UTILITY USERS' TAX
REFUNDS) OF THE CHULA VISTA MUNICIP AL CODE
WHEREAS, Section 3.44.120 of the Chula Vista Municipal Code allows for Utility Users
T a;'{ refunds in certain instances when the tax has been overpaid, paid more than once, or collected
erroneously; and
WHEREAS, City staff recommends that the current code be amended to clarify the
procedures for filing and processing refund claims and to establish a one-year claims period for
requesting refunds; and
WHEREAS, this amendment establishes a one-year claims period for refunds and
procedures for filing and processing refund claims.
NOW, THEREFORE, the City Council of the City of Chula Vista does ordain as follows:
Section I:
That Chapter 3.44.120 of the Chula Vista Municipal Code is amended as follows:
3.44.120 Refunds.
A. Whenever the amount of any tax has been overpaid, paid more than once, or has been
erroneously or illegally collected or received by the ,,;ly f,Ua.J.l"" Vff,,,,,, Finenc~ Director
under this Chapter, it may be refunded as provided in this section.
B. A J:Jl;;1;:)V1l1C;y'U~H;J tv vvllcvL a.uJ l'Clil~t La^-,;;;:, ~!llpU;.':)I;;J WIJcl U~,:, .....llapt\..l luay vla.~lll a.
11;fwIJ Vi tall".. a.,:, \..1\~J~l a.oa.~ll;)L tQ.1\.v;:' I.,vllC;l",kJ a.uJ lC;Ul~lkJ till", a..LllVWll Th~ Fin~nr.p.
Director mey renIno eny tex thet he, heen overpaid, paid more than once or erroneously
or illegally collected or received hy the FinRnce Director "noer thi, f'herter wl'''l1;t ;,
c;;::,ldlA~.:">llvJ ~ll a. llla..UUl;"l }Jl\..':)"'l~~vJ ~J lL\.. ,-,~ty hUQ,ll\,.,\... Vf.G:'-'~l lLal tlll; ,)1;.;1 V~I",'C U;:''Cl [lULU
VvllVlll tILl", La.A l1a..::> ~,-,,,-,.u ....vll\......tI"..J J~J Hut vvvc; the laA, plvv~J\"'J, I1VVV.....V"-'1, tLal U~~tlll;;,l a.
H:JUuJ Hut a. ,..d.'CJ~l "llall L"" a:llvYVI;;.J uuk".:) LIt\,., a.ll1UWlL v[ till;; la-A .)v \""vllc;d\;J Ita.::> "Ui!;;1
Ll,,;;l;,;;ll n...[wlJc:J tv tll~ ~\"'l y~\"'G U~\"'l Vl \"'l\"'J~kJ tv l....La.q~I..-~ ;::,uL;::'l;,;,y'u~lJ.tly payaLl~ ~y tIn:;
~~l V~\"'I..- U~I..-l tv UH.. }J\"'l~VU ll..I..J.U.~I..-J tv I..vlll..I..t auJ ll..-lll~t. IITnvii!fli! th::lt no rp.nmi! ~h::lll hfl
p::tirl nnr1er the. provi~1on" of tnlo::.:: o::.::flrt1r)n lTnlfl~o::.:: the. d~1m::tnt or hls or hflr El1;::1rc1i::!n
COnSp.TV:::ltor, P.Xp.~l1tor or :::lnmlnl"tT:::ltnT 11::1<::: "llhmlttp.n :::l \VTittp.n c.1:::lim, nni!f':r pp.n:::llty of
pflrjnry to thfl Fin:::lnc.p. f)1n~c.tor withln onp. Yf'::::lT of the: Ovprp::tymflnt or p.ITnne:Ol1S or
111p.E:::ll collf>c.t1on of ,,;::Iii! t:::l"K Sl1ch d:::lim ml1st clf>:::lrly p.o::.::t:::lhlio::.::n r,l::!lm:::lnt'o::.:: nEht to thp.
rfdlmcl hy writtpn Tf':r.nTcls .;;:hnv.rine: pntitle:me:nt fhe:TPtO Nnthine- nPTPln --:n:::lll pf':t1111t the
filine of:::l Tf'flmrl r,l:::11m on hpn;::llf of::t dBSS or erc'l11p of t:::l"Kr::.yero::.:: Where the ::.mr'l11nt of
::t11Y incl1virlll::.l n~ftmr1 rl::tlm is in f'xceso::.:: of thE": :::ImClIlnt o::.::pt hy o::.::Pp:::lT:::ltp rflo;;:()llltlnn of the
f'ity f'ollnc;] r~htin:>: to the ,~ttl~ment of <;ener"1 liRh;l;ty deim' R8ein't the f'ity f'ity
('mInci] errrovRl ,hell he r~qllireo
c. l';v ~l;,.,fu.llJ ;:.Lal1 ~'-' y~J WlJ\..l Ul\.. }JJ.VY~':)~VU;:, vf tL~.:=:. ;::,~d~Vll UlJo;;...;:,~ tIl\;,.. I..l~ll1aut
c:;::,t:l~l~;::,lll;";::' l~~ l~e;Ll llll;"lctv 'uy YYl~ttc:U lC:\"UlJ~ "llvvv~.u::; GllCtkull..-ut lll\..ldu. It;o;;: tnp
;nte:nt of the: rity thM the: onp.yp:::lT wrltte:n rl:::llm rf':CJ.ll;ff~mpnt of thio::.:: sp.~t;()n np Elvp.n
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Ordinance No.
Page 2
retr()~r.tive p.ffp.r.t; prnvlnp.t1 however tn::.t ::1ny r.l:l;ms wnlrn ::lTnSp prior to the f':n~r.tmf'nt
(If tnf': ()nf'-Yf':~r r;J;l;ms penon of this Sf'dlOT1, ~mc1 whir.}, ::trf': not nthf'rwlsP' h::tlTpci hy ::1
fhen-::trr1ir.::thlf': stMllte nf 11mlf::lt;nT1s or r.l::11ms prn('erlllTP' must hf> t11f':c1 with the" Fin::tnrp
Dir"ctor os pmvicl"cl i" this sllhs"cti(111 withi" nin"ty 19n) cloys following th" "ff"ctiv"
n::ltf': nfthis nrelin;:mr.f':
D Th" rity Menegf". or his or h"r cl"sign"" or th" rity rOl111cil wh"r" th" chim is in
"XC"" of ,!;'in nnn nn sh~1l ect lIpon th" r"nme! chim within 4'i (bys ofth" in;tie; r"c"ipt
nftnp. TPfnnn r.l::11m nr, ifthf': r:1::t;m is ::lmennf':n, 4~ rl::tys within 4(j (h~ys ;1ftf':T the Rmennf':n
cle;m is pr"s"nti>cl Se;e! cli>cision shell hi> fine! Tf thi> r;ty Meneg"r/e!i>s;gni>i>/rity
f'nlmdl [::Ills or n~nISf':S to ::lr.t nT1 ::J Tefimil r,l::t;m wifhin the 4'\_n::ty pennn the r.l::11rn "h::l11
hi> e!i>"mi>cl to hevi> hi>i>n r"ji>cti>cl hy thi> rity on thi> 4'ith cley Thi> Fine"ci> Dir"ctor shell
e;Vp. nntir.e of fne ::tctlnT1 in ::J form tn::it snhst::lnt;;111y (':nmpl1f':s wit}, tn::lt set forth in
(;nvprnmpnt ('nrip ,\prtinn 97 ?
F The fillne of ::I '\NTlttf':T1 r]::J;m pllnm::tnt to nnvprnmpnt rl1dp' Spr.til1n 9~5 i~ ~
prf':TPqlli"lte to ~ny "-lIlt thereon Any ~('tinn hrolleht ~e~ln"-t thp. rity pllr~l1~nt to thl<'::
<::::e:ctiOT1 "h~lI he: "-llhje:('t to the rr()vi~ion<.:: ofnmlPrnmpnt rl1dp. Spr.til1n~ 945 11 and 9411
F Notwith<.::t~niline the: noti('f': rrovi<'::lon<.:: of thi" ,,-p('tion in {he e:Vf':nt th~t ~ ~p:rvicf':
<'::l1pr1iPT remit" ~ t~x to flity in p:X(,f':SS ofthp: ~mol1nt nft::lx impo<.::e:t1 hy tnl<':: flh::lptf':r th::lt
<::::nrr1ipr m::lY ('him ('rpilit for Sllr.}, nverp::lymeT1t ::IE::llT1"-t tnp ::lmOllnt of t::lX which i~ chlt":
llpOT1 ::lny other monthly rp:t11m<.:: to tnp: FiT1::lnC':f': DirpctnT proviilf':rl "ll('h crpc1it i<.:: r.l~imf':cl
in writine: no lMf':r tn::ln nnf': ye::lT frnm tnf': t1::lte nfthf': r.l~imf':cl nverp::lyment Thf': Fin::ln('f':
Dirf':ctnr "n::ll1 first cletf':Tminf': the v::llit1ity of tne d~im ::mcl tnf': lmnf':rlyine h~<.::;<.:: for the
claim..
G Notwith"t~nilin~ the nntl(,f': rrovl<.::lnn<:::: of this Sf':r.t;OT1 ::I sPTVi('e <::::llrplif':T tn::lt n::l~
collf':r.tec1 ::lnil rpmlttf':cl to thf': flity ::lny ~m(mnt of t~x in f':"XC'e"" of the :::tmmmt of t::lX
impn<.::piI hy th;<:: flh::1ptf':r ::Inn ~r.tll~l1y cillP from ::I "f':l\1ir.f': l1"er (whf':thf':T cille to
nVf'rp~ymf'nt or prrnT1eOlN or il1eE::!l r.ollf':C'tion of <::::llci tfiX) m~y rf':fllnt1 slIC':h :::tmOllnt tn
thp <':::f':TVi('p llser or r.reclit to r.h::lree<.::: S11hsp.l}llently p::ly::lhle hy thp seTVir.p llSf':r to thp:
<.::erviC':p "llpr1if':r :::tnt1 ('him ('rpciit fnr <'::11('11 oVf':rp::lymeT1t ::Ig::!in"t thf': ::ImOlmt nft::lx which
i" cille llpOT1 :;!ny otner monthly retllms to thf': flit)' prnvit1f':n "l1C], r.rp:c1it is ('l::1imen in ::I
rf':tllm c1:::1tf'c1 nn l::=ttf':r th:::tn nnf': Yf':::Ir frnm thf': ciMe of overp::lymf':nt or f':rronP:011<':: nr illf':e::l1
('o11f':d;nT1 ofs:::lic1 t::lX Tnp Fin:::lT1cP: Oirf':C':tor r:::h:::tll fiT<\t nf':t?rminp tn? v:::llin1ty oftnp: sf':l\1ir.~
lI<;;;er's r.l::11m nf C'Tf'oit. ::Inn t},p: nnnf':Tlyine n:::l <;;;1 '=: for <;;;llc:h cl~lm.
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Ordinance No.
Page 3
Section II: This ordinance shall take effect and be in full force thirty days from its adoption.
Presented by: Apprbved as to form by:
'1
/
Maria Kachadoorian
Director of Finance
J:\ArtomeyVTI..L\1\ORDlNANCES\UUT Ordinance Amendment (12-19-06),doc
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