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CITY OF SAN BE~ARDINO - REQUEST_OR COUNCIL ACTION
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From: James F. Penman
Subject:
An Ordinance of the City of
San Bernardino Amending Chapter
3.44 of the San Bernardino Municipal
Code Increasing the Amount of Servic
Users Tax to Eight and One-Half
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Dept:
City Attorney
Date:
January 30, 1992
Synopsis of Previous Council action:
Adoption of Municipal Code Chapter 3.44 and various amendments.
Recommended motion:
waive further reading and layover for adoption.
.~kJ
J Signature -
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Contact person:
.T.=lmp~ F Ppnm.=ln
Phone: ~? 5 5
Supporting data attached:
Ward: All
FUNDING REQUIREMENTS:
Amount:
Source: (Acct. No.!
(Acct. DescriPtion)
Finance:
Cou nc i 1 Notes:
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75-0262
Agenda Item No.IlS 2
CITY OF SAN BEWARDINO - REQUES.OR COUNCIL ACTION
75-0264
STAFF REPORT
At the council meeting of Tuesday, January 21, one of the
steps chosen to mitigate the budget deficit was a 1/2% increase in
the utility Users Tax. This ordinance will implement that
increase.
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ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
3.44 OF THE SAN BERNARDINO MUNICIPAL CODE INCREASING THE AMOUNT OF
SERVICE USERS TAX TO EIGHT AND ONE HALF PERCENT
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
SECTION 1.
Subsection A of section 3.44.030 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"A. A tax is imposed upon every person in
the City using telephone communication
services,
including
services
for
intrastate, interstate, or international
calls,
and
using
any
teletypewriter
exchange services in the City.
The tax
imposed by this section shall be at the
rate of eight and one half percent (8 1/2%)
of the charges made for 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
Colombia."
Section 2.
Subsection A of section 3.44.040 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"A. A tax is imposed upon every person in
the City using services from a closed
circuit system (CATV Services) of a tele-
vision cable company in the City. The tax
imposed by this section shall be at the
rate of eight and one half percent (8 1/2%)
DAB/jS/Uti1ity.Ord
1
January 30, 1992
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of the charges made for such services and
shall be paid by the person paying for such
services."
Section 3. Subsection A of section 3.44.050 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"A. A tax is imposed upon every person in
the City using electrical energy in the
Ci ty. The tax imposed by this section
shall be at the rate of eight and one half
percent (8 1/2%) 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 ( 1 ) metered energy and ( 2 ) minimum
charges for services, including customer
charges, service charges, demand charges,
standby charges and annual and monthly
charges."
Section 4. Subsection A of section 3.44.060 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"A. A tax is imposed upon every person in
the City using gas which is delivered
through mains or pipes. The tax imposed by
this section shall be at the rate of eight
and one half percent (8 1/2%) of the
charges made for such gas and shall be paid
by the person paying for such gas."
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DAB/js/utility.Ord
2
January 30, 1992
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Section 5. Section 3.44.065 of the San Bernardino Municipal
Code is hereby amended to read as follows:
"The eight and one half percent (8 1/2%)
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 eight and one half
percent (8 1/2%) 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 charge in the amount or
method of calculation of the utility users
tax. "
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DAB/js/utility.Ord
3
January 30, 1992
7 Council Members:
8 ESTRADA
9 REILLY
10 HERNANDEZ
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AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
3.44 OF THE SAN BERNARDINO MUNICIPAL CODE INCREASING THE AMOUNT OF
SERVICE USERS TAX TO EIGHT AND ONE HALF PERCENT
I HEREBY CERTIFY that the foregoing ordinance was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a
meeting thereof, held on the
day of
, 1992, by the following vote, to wit:
AYES
NAYS
ABSTAIN
ABSENT
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
City Clerk
The foregoing ordinance is hereby approved this
day
of
, 1992.
W. R. Holcomb, Mayor
City of San Bernardino
Approved as to form
and legal content:
JAMES F. PENMAN,
City Attorney
BY:/:1v~
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DABjjsjutility.Ord
4
January 30, 1992