HomeMy WebLinkAboutMC-337
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I ORDINANCE NO. MC-337
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I ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTION
13.44.080 OF THE SAN BERNARDINO MUNICIPAL CODE TO ESTABLISH THAT
THE SERVICE USERS TAX IS A LIABILITY OF THE SERVICE USER AND THAT
lEACH SERVICE PROVIDER IS OBLIGATED TO BILL FOR AND ATTEMPT TO
COLLECT SUCH TAX, AND THAT THE PROVIDER IS LIABLE FOR SUCH TAX IF
lIT FAILS OR REFUSES TO BILL THEREFOR.
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I THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
ORDAIN AS FOLLOWS:
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Ilcode
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this
chapter, and that liability is not extinguished until the tax
SECTION 1. Section 3.44.080 of the San Bernardino Municipal
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is amended to read:
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"3.44.080 Liability of service user - Debt of service
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provider.
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A. Every service user is liable for the taxes imposed by
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14 has been paid to the City, except that proof of payment of the tax
]5 to the person providing the service is sufficient to relieve the
16 service user from further liability for the tax to which the
17 receipt refers.
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B. Each service provider shall bill for utility users taxes
]9 accrued, at the rate established in this Code, coincident with the
20 provider's own bill for service provided, all persons except those
21 specifically exempted from such tax. Any tax collected by the
22 provider from the service user, together with any amount
23 uncollected due to the failure or neglect of the service provider
24 to bill for or attempt to collect the tax, shall constitute a debt
25 owed by the service provider to the City. If the service user
26 fails or refuses to pay any such tax, the provider shall not be
27 liable for any billed but uncollected tax. Each service provider
28 shall provide to the City's Finance Director, at least annually, a
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1 list of the names, addresses and amount of tax billed but unpaid,
2 together with such data as may be required by the Finance Director
3 to enable him or her to pursue the matter through court or
4 otherwise. Any amount collected as tax from a service user which
5 has not been remitted to the Finance Director is a debt owed to
6 the City by the person or entity required to collect and remit the
7 tax, unless such amount has been refunded or credited to the
8 service user.
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C. Any person owing money to the City under the provisions
10 of this chapter shall be liable in an action brought in the name
11 of the City for the recovery of the debt, together with costs,
]2 interest, and penalties."
13 I HEREBY CERTIFY that the foregoing ordinance was duly
14 adopted by the Mayor and Common Council of the City of San
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Bernardino at an Adiourned Reqular
meeting thereof, held on
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the 23rd day of
January
, 1984, by the following vote,
17 to wit:
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AYES:
Council Members
Castaneda, Reillv, Marks, 0uiel,
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Frazier, Strickler
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NAYS:
None
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ABSENT:
Council MelO1ber Hernandez
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The. foregoing ordinance is
..;;;.:.;7>t day
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of
r~r~~d4~~
. c'
, 1984.
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Approved as to form:
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//..?/ (5
/ r--/ ~t-~
torney
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