HomeMy WebLinkAboutOrd 1990-2414 ORDINANCE NO. 2414
AN ORDINANCE OF THE CITY OF CHULA VISTA AMENDING THE
MUNICIPAL CODE TO PROVIDE FOR COST OF LIVING INCREASES IN
THE MAXIMUM UTILITY USERS" TAXES YET SUBJECT TO ANNUAL
TAX ABATEMENT HEARINGS.
The City Council of the City of Chula Vista does ordain as follows:
SECTION 1. Section 3.44.010 is hereby amended to read as follows:
"3.44.010 Purpose and intent-Definitions.
A. In amending the utility users' tax ordinance, it is the purpose and
intent of the City Council to achieve three major goals. First, it
is necessary and desirable to generate revenue from the utility tax
while retaining the program of basing the taxation on units of
energy used, to benefit both business enterprises and smaller
utility utility-using taxpayers. Second, it is essential to
provide an additional increase in the utility users' tax in order
to insure a reasonable level of revenue for the necessary
operations of the city in future fiscal years. Third, both the
major commercial and industrial enterprises of the city utilizing
energy and providing both productivity and employment, as well as
the smaller utility-using taxpayers, must be protected from
increases in the tax brought about by the increases of rates
granted by the Public Utilities Commission. These goals can best
be accomplished by establishing tax rates for current and future
years as herein specified that shall be subjected annually to
review at public hearings by the City Council for the purpose of
determining the appropriateness of annual reductions. In addition,
the City Council is authorized herein to waive all or a portion of
the tax for major commercial and industrial enterprises as well as
providing a clear expemption for senior citizens in order to insure
the most equitable application of the tax.
SECTION 2. Section 3.44.030 is hereby amended to read as follows:
"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 six percent of the
charges made for such services and shall be paid by the person
paying for such service.
Ordinance No. 2414
Page 2
SECTION 3. Section 3.44.040 is hereby amended to read as follows:
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.
Effective on July 1, 1979, the tax imposed by this section
shall be at a Tax Rate established by the imposition of the factor
of $00.00300 (.300 cent) for each kilowatt of such energy used and
shall be paid by the person paying for such energy.
Effective for the fiscal year commencing July l, 1993, and
for each fiscal year thereafter, said Tax Rate shall be increased,
not exceeding six percent (6%), by the percentage increase, if any,
in the San Diego Consumer Price Index, All Urban Consumers, as
reported by the United State Department of Labor, Bureau of Labor
Statistics (or, if said index is discontinued, any replacement
index which the City Council may select thereto) ("Index") as of
the date the Index is last reported preceding July 1 of a given
fiscal year, over the Index in effect on the date of the previous
increase to said Tax Rate.
SECTION 4. Section 3.44.050 is hereby amended to read as follows:
3.44.050 Gas users' tax-Imposition-Rate-Collection-Exemptions-Rebates.
A. There is imposed a tax upon every person in the city using said
city gas which is delivered through mains or pipes.
Effective on July l, 1979, the tax imposed by this section
shall be at a Tax Rate established by the imposition of the factor
of $00.01103 (1.103 cent) for each therm of such energy used and
shall be paid by the person paying for such energy.
Effective for the fiscal year commencing July 1, 1993, and
for each fiscal year thereafter, said Tax Rate shall be increased,
not exceeding six percent (6%), by the percentage increase, if any,
in the San Diego Consumer Price Index, All Urban Consumers, as
reported by the United State Department of Labor, Bureau of Labor
Statistics (or, if said index is discontinued, any replacement
index which the City Council may select thereto) ("Index") as of
the date the Index is last reporeted preceding July 1, of a given
fiscal year, over the Index in effect on the date of the previous
increase to said Tax Rate.
Ordinance No. 2414
Page 3
SECTION 5. This ordinance shall take effect and be in full force and
effect immediatley upon its second reading and adoption.
Presented by: Appr ed a~
Ly Boogaard
Director of Finance City Attorney
Ordinance No. 2414
Page 4
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula
Vista, California, this 25th day of October, 1990, by the foll owing vote:
AYES: Councilmembers: McCandliss, Moore, Nader, Cox
NOES: Councilmembers: Malcolm
ABSENT: Councilmembers: None
ABSTAIN: Councilmembers: None
Cox, Mayor
ATTEST:
_ , ~ t~> ,, ~_ ~': ,:
Beverly ~A. Authelet, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CHULA VISTA )
I, Beverly A. Authelet, City Clerk of the City of Chula Vista, California, do
hereby certify that the foregoing Ordinance No. 2414 had its first reading on
October 16, 1990, and its second reading and adoption at a regular meeting of
said City Council held on the 25th day of October, 1990.
Executed this 25th day of October, 1990.
Beverly ~. Au~hei~t, City Clerk