HomeMy WebLinkAboutMC-515
,
~
1
ORDINANCE NO. MC-515
2 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS
3.44.140 AND 3.44.144 OF THE SAN BERNARDINO MUNICIPAL CODE TO
3 ALLOW PERSONS TO APPLY FOR AN EXEMPTION FROM PAYMENT OF UTILITY
USERS TAX THROUGHOUT THE YEAR.
4
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
5 DO ORDAIN AS FOLLOWS:
6 SECTION 1. Section 3.44.140 Subsection D of the San
7 Bernardino Municipal Code is amended to read:
8 "D. The claim for such refund for the preceding twelve-
9 month period may be made at any time during the year, and must be
10 accompanied by proof that the utility taxes have been paid by the
11 claimant or some member of the household."
12 SECTION 2. Section 3.44.144 Subsections B, C and D of the
13 San Bernardino Municipal Code are amended to read:
14 "B. Any person claiming exemption pursuant to this section
15 may file a claim for such exemption at any time in order to
16 qualify for an exemption for the subsequent twelve-month period,
17 or until a current exemption is scheduled to expire.
18
1. Between October 31, 1985, and the effective date of
19 this subsection, applications for renewal of exemptions may be
20 made to the Finance Director, without prejudice, by persons whose
21 exemptions were scheduled to expire on December 31, 1985.
22 Exemptions granted under this provision shall not be retroactive.
23
2. An application for exemption or renewal shall be
24 made upon forms supplied by the Finance Director and shall
25 declare facts under penalty of perjury which qualify the
26 applicant for the exemption.
27 C. The Finance Director or his or her designee shall review
28
1
MC-515
,
,
1
2
3
4
5
6
all applications. for exemption or renewal, certify as exempt
those applicants who qualify, and notify all service suppliers
affected that such exemptions have been approved, stating the
name of the exempt applicant, the account number shown on the
utility bill, the address to which exempt service is being
supplied, and any other information necessary for the service
7
supplier to remove the exempt service user from its tax billing
8 procedure.
9
Upon receipt of notice from the Finance Director, the
10 service supplier shall not be required to collect any further tax
11
imposed by this chapter from such exempt service user until
12 further notice from the Finance Director.
13
Prior to the expiration date of each exemption, the Finance
14 Director shall send notice, by ordinary mail, reminding the
15 holder of the expiration date. At the same time, the Finance
16 Director may also send a renewal application which may be
17 returned by ordinary mail. These reminders shall be sent within
18 such reasonable time as to allow processing of the renewal
19 application with no lapse in the exemption status.
20
21
D. Each exemption shall expire twelve months after the date
it was issued, or December 31, 1986, whichever
date is later.
22 The Finance Director shall notify each service supplier to resume
23 collection of utility taxes on the accounts of those service
24 users who have not applied for renewal of their exempt status or
25 whose applications for renewal have been denied. Upon receipt of
26 the written notification, these service suppliers shall resume
27 such collection on those accounts affected commencing with the
28
2
KC;-515
~ ~
. .
1 first billing period beginning after the exemption expires.
2 Notwithstanding any of the provisions of this section, any
3 service supplier who determines during any calendar year by any
4 means readily available to it that a nonexempt service user is
5 receiving service through a meter or connection exempt by virtue
6 of an exemption issued to a previous user of the same meter or
7 connection, the service supplier shall forthwith resume the
8 collection of taxes imposed by this chapter upon the nonexempt
9 service user. n
10 I HEREBY CERTIFY that the foregoing ordinance was duly
11 adopted by the Mayor and Common Council of the City of San
12 Bernardino at a
13 the
regular
meeting thereof, held on
21st day of
Apr il
, 198 6
, by the
14 following vote, to wit:
15
16
17
18
19
20
21
22
23 of
24
25
AYES:
Council Members Estrada, Reilly, Hernandez.
Marks, Quiel, Frazier, Strickler
NAYS:
None
ABSENT:
None
~/l/?~;!>>/b
) City Clerk
The foregoing ordinance is hereby approved this
22nd
day
Apr i 1
, 198
26 Approved as to form:
'~7. -0 CJ
/'L" /lr ~;~
28 City A torney
27
3