HomeMy WebLinkAboutOrd 2000-2816ORDINANCE NO. 2816
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AMENDING CHAPTER 3.44 OF THE CHULA
VISTA MUNICIPAL CODE TO PROVIDE FOR CONTINUED
UTILITY USERS' TAX ASSESSMENTS OF
TELECOMMUNICATIONS REGARDLESS OF FEDERAL
EXCISE TAX REPEAL
The City Council of the City of Chula Vista does ordain as follows:
SECTION I: That Section 3.44.030 of Chapter 3.44 of the Chula Vista Municipal Code is hereby
amended to read as follows:
See. 3.44.030 Telephone Users' Tax-Imposition-Rate- Collection-Exemptions-Charges
defined.
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 five percent (5%) of the charges made for such services, and shall be paid by
the person paying for such services. Effective July 1, 1979, said rate shall be
increased to six percent (6%) of the charges made for such services and shall be paid
by the person paying for such service.
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 fumished 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. The term "charges" shall
not include charges for services paid for by users of mobile telephone and marine
telephone service.
Notwithstanding the provisions of subsection A, the tax imposed trader this section
shall not be imposed upon any person for using intrastate telephone communications
services to the extent that the amounts paid for such services are exempt from or not
subject to the federal excise tax imposed under Section 4251,4252 and 4253 of Title
26 of the United States Code ("Federal Excise Tax"). In the event that the Federal
Excise Tax is repealed, this reference to such law, including any related federal
regulations, private letter rulings, case law and other opinions interpreting these
sections, shall refer to that body of law that existed immediately prior to the effective
date of such repeal.
The tax imposed in this section shall be collected from the service user by the person
providing the intrastate telephone communications services. The amount of tax
collected in one month shall be remitted to the City finance officer on or before the
twentieth day of the following month.
SECTION II: This ordinance shall take effect and be in full force on the thirty-first day from and
after its second reading and adoption.
Ordinance 2816
Page 2
Presented and Approved as to form by
Johlr ~ . Kaheny ~
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
Califomia, this 15th day of August, 2000, by the following vote:
AYES: Councilmembers: Davis, Moot, Padilia, Salas and Horton
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
ATTEST:
Shirley Horto~ayor
Susan Bigelow, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Susan Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Ordinance No. 2816 had its first reading at a regular meeting held on the 1 st day of August, 2000 and
its second reading and adoption at a regular meeting of said City Council held on the 15th day of
August, 2000.
Executed this 15th day of August, 2000
Susan Bigelow, City Clerk