HomeMy WebLinkAbout24- City Administrator CITY OF SAN BERNA F%DINO REQUEST FC 7 COUNCIL ACTION
From: Fred Wilson Subject: Amendment to Utility Users Tax
Assistant City Administrator Ordinance
Dept:
Date: February 25 , 1994
Synopsis of Previous Council action:
4/13/92 -- Ordinance MC-837 adopted amending utility users tax
ordinance.
Recommended motion:
That further reading of the ordinance be waived and it be laid over
for final adoption.
Signature
^ontact person: Fred Wilson Phone: 5122
aporting data attached: yes Ward:
JNDING REQUIREMENTS: Amount:
Source: (Acct. No.)
(Acct. Description)
Finance:
;ouncil Notes:
15.0262 Agenda Item No
CITY OF SAN BERM "DINO - REQUEST F( Z COUNCIL ACTION
STAFF REPORT
The following two sections of the utility users tax ordinance are
recommended for revision based upon the following:
1. The City's existing utility users tax ordinance does not
currently include a statute of limitations provision.
This proposed amendment provides for a one year statute
of limitations subject to a 90 day window to file a claim
for refund beyond the one year statute (up to three
years) . It also provides for an administrative procedure
under which a claimant may submit a written claim for
reimbursement.
2. The existing ordinance currently permits the taxation of
other government entities. This amendment deletes this
provision.
5-0264
1 ORDINANCE NO.
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SAN
BERNARDINO MUNICIPAL CODE CHAPTER 3.44 RELATING TO SERVICE USERS
3 TAX
4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
5
6 SECTION 1. Subsection B of Section 3.44.010 of the San
7 Bernardino Municipal Code is hereby amended to read as follows:
8 "B. 'Person' shall include, but is not limited to,
any domestic or foreign corporation, firm,
9 association, syndicate, joint stock company,
partnerships of any kind, joint venture, club,
10 Massachusetts business or common law trust, society,
and individuals. "
11
12 SECTION 2. .. Section C of 3.44.130 of the San Bernardino
Municipal Code is hereby amended to read as follows:
13
"C. No refund shall be paid under the provisions of
14 this section unless the claimant has submitted a
written claim to the Director of Finance within one
15 year of the overpayment of erroneous or illegal
collection of said tax. Such claim must clearly
16 establish claimant's right to the refund by written
records showing entitlement thereto. The submission
17 of a written claim, which is acted upon by the City
Council, shall be a prerequisite to a suit thereon.
18 (See Government Code Section 935. ) The Mayor and
Common Council shall act upon the refund claim within
19 the time period set forth in Government Code Section
912.4, the claim shall be deemed to have been rejected
20 on the last day of the period within which the Mayor
and Common Council was required to act upon the claim
21 as provided in Government Code Section 912.4. It is
the intent of the Mayor and Common Council that the
22 requirement of this subsection to file a written claim
within one year of the overpayment of erroneous or
23 illegal collection of said tax be given retroactive
effect to all claims that arose under this Chapter
24 3.44 at any time period to the effective date of this
ordinance; provided, however, that any claims which
25 arose prior to the commencement of the one year claims
period of this subsection, and which are not otherwise
26 barred by a then applicable statute of limitations or
claims procedure, must be filed with the Director of
27 Finance as provided in this subsection within ninety
(90) days following the effective date of this
28 ordinance. "
DAB/is [WsersTax.Ord] 1 February 23, 1994
' 1 AN ORDINANCE. . .AMENDING SAN BERNARDINO MUNICIPAL CODE
2 CHAPTER 3.44 RELATING TO SERVICE USERS TAX
3 I HEREBY CERTIFY that the foregoing Ordinance was duly
4 adopted by the Mayor and Common Council of the City of San
5 Bernardino at a meeting thereof, held on the
6 day of 1994, by the following vote, to wit:
7 Council Members: AYES NAYS ABSTAIN ABSENT
8 NEGRETE
9 CURLIN
10 HERNANDEZ
11 OBERHELMAN
12 DEVLIN
13 POPE-LUDLAM
14 MILLER
15
16
City Clerk
17
18 The foregoing Ordinance is hereby approved this day
19 of 1994.
20
Tom Minor, Mayor
21 City of San Bernardino
22 Approved as to form
and legal content:
23 JAMES F. PENMAN,
24 City Attorney
25 By:
26
27 0
28
DAB/js [WsersTax.Ordl 2 February 23, 1994