HomeMy WebLinkAboutMC-1173
Adopted: May 3, 2004
Effective: July 1, 2004
I ORDINANCE NO. MC-1173
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
3.44 OF THE SAN BERNARDINO MUNICIPAL CODE REDUCING THE AMOUNT OF
3 SERVICE USERS TAX TO 7.93 PERCENT.
4 THE MA YOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
5 ORDAIN AS FOLLOWS:
6 SECTION 1. Subsection A of Section 3.44.030 of the San Bernardino Municipal Code is
7 hereby amended to read as follows:
8 "A. A tax is imposed upon every person in the City using telephone
communication services, including services for intrastate, inter-state, or international
9 calls, and using any teletypewriter exchange services in the City. The tax imposed
by this section shall be at the rate of 7.93 percent (7.93%) of the charges made for
10 such services and shall be paid by the person paying for such services. Interstate calls
shall be deemed to include calls to the District of Columbia."
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SECTION 2. Subsection B of Section 3.44.040 of the San Bernardino Municipal Code is
hereby amended to read as follows:
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"B. The tax imposed in this section shall be at the rate of 7.93 percent (7.93%)
14 and shall be collected from the service user by the person providing the video
services. The amount of tax collected in one month shall be remitted to the Director
15 of Finance on or before the twentieth day of the following month."
16 SECTION 3. Subsection A of Section 3.44.050 of the San Bernardino Municipal Code is
17 hereby amended to read as follows:
18 "A. A tax is imposed upon every person in the City using electrical energy in the
City. The tax imposed by this section shall be at the rate of 7.93 percent (7.93%) of
19 the charges made for such energy and shall be paid by the person paying for such
energy. "
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SECTION 4. Subsection A of Section 3.44.060 of the San Bernardino Municipal Code is
hereby amended to read as follows:
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"A. A tax is imposed upon every person in the City using gas which is delivered
23 through mains or pipes. The tax imposed by this section shall be at the rate 017.93
percent (7.93%) of the charges made for such gas and shall be paid by the person
24 paying for such gas."
25 SECTION S. Section 3.44.065 of the San Bernardino Municipal Code is hereby amended
26 to read as follows:
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I
. MC-1173
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"The 7.93 percent (7.93%) users tax imposed on telephone communication
services pursuant to section 3.44.030, on CATV service pursuant to section 3.44.040,
on electrical service pursuant to section 3.44.050, and on gas service pursuant to
section 3.44.060 shall be imposed only upon charges made for consumer services.
The 7.93 percent (7.93%) users tax shall not be levied upon any state or federal tax,
fee or surcharge which is separate from the users service charges. This section is
intended to clarify existing law; it does not propose any change in the method of
calculation of the utility users tax."
SECTION 6. This ordinance shall take effect on July I, 2004.
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MC-l173
I
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER 3.44
OF THE SAN BERNARDINO MUNICIPAL CODE REDUCING THE AMOUNT OF SERVICE
USERS TAX TO 7.93 PERCENT.
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I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
joint
Common Council of the City of San Bernardino at a regular meeting thereof, held on the
.:l.r.!i. day of
AYES
,2004, by the following vote, to wit:
ABSTAIN ABSENT
May
6 COUNCIL MEMBERS:
7 ESTRADA
8 LONGVILLE
9 MCGINNIS
10 DERRY
II KELLEY
12 JOHNSON
13 MC CAMMACK
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NAYS
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xJa~tz(J:,JYl:fr/$;(j~ fyv;ff
City Clerk r
The foregoing Ordinance is hereby approved this So"fJt
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Approved as to form
and legal content:
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JAMES F. PENMAN
City Att ey
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,2004.
May
V ALLES, Mayor
of San Bernardino
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