The URL can be used to link to this page

Home My WebLink About80-City Attorney . . CI" OF SAN BERNARDlo - REQUAT FOR COUNCIL AC~ON From: RALPH H. PRINCE Subject: Utility Tax Exemption Depl: ('il.y All..",..y Date: March 14, 1986 Synopsis of Previous Council action: On December 5, 1985, the Legislative Review Committee directed the City Attorney to prepare an ordinance which permits the Finance Director to accept and process applications for utility tax exemption all year long rather than only within a two month filing period in September and October under the present Code provisions. Recommen-:led motion: Waive further first reading of the ordinance and layover for final adoption. ,/~~~ .. Signature nla Phone: 5056 Ward: nla Source: nla Finance: nla Contact person: CYNTHT A GRAr.F. Supporting data attached: Yes..__ FUNDING REQUIREMENTS: Amount: Council Notes: 75.0262 Agenda Item No. ~ , . ~ITY OF SAN .3B1NARDINCJt - ~JlEMORAND&1 To LEGISLATIVE REVIEW CClMI-lITTEE From WARREN A. KNUDSON Director Of Finance December 4, 1985 Subject Utility Users Tax Exemptions Date Approved Date The Legistative Review Committee requested that the Utility Tax Exemption and Rebate program be evaluated and that changes be instituted that would: 1. Allow citizens to apply for the exemption on a year-round basis rather than the current September and October filing period. 2. Allow exemption renewals tO,be processed by the City and Utility Companies on a monthly basis with renewal reminders being mailed to citizens having exemptions on file. All Utility Companies including the two major providers of Cable TV service (Chambers and Group w) have been contacted and they have indicated that the new format will be acceptable. The Finance Department will provide to the Utility Companies each month, a list of citizens that will include: 1. Those who are newly qualified for exemption. 2. Those whose exemption has expired and should be dropped. 3. Those whose exemption has been renewed. Staff is working to develop a system that will allow exemption renewals to be handled on a monthly basis starting in September of 1986. This change as well as the changing of the filing period to a year-round program, will be incorporated into an ordinance revision (MC-297) which will be coordinated with the City Attorney's Office and presented at the next Legislative Review Committee meeting. At some time in the new program, additional staff will be necessary to allow year-round service to citizens. Recommendations on staffing will also be presented at the next meeting. ~a-a.fitd. ARREN A. K U SO Director Of Finance WAK/vm cc: Mayor Wilcox City Administrator c,ry Oil rHI.~ . . '. . . e\ i \ I i i ! ! 1 ORDINANCE NO. 2 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS 3.44.140 A~~ 3.44.144 OF THE SAN BERNARDINO MUNICIPAL CODr TO :-l ALLOW PERSONS TO APPLY FOP AN EXEMPTION FROM PAYMENT OF tT'l'IP'l'Y rsrp~ TAX THROUGHOUT THE YEAR. ,( , ~, TEf Kl'''-O' 1'.!:' CO!>:M:W C'O,l!:~JL or n:r c,;, (\' S1..r Frr~!;~,F'J!: ~;:'r\- (It>~I!l .r..r rC:1nF:-: II (,I ';: Sr:C';'lOl }. SECtiOr: 3.44.14\ Suk(('tic'. D of t[,( Se! I' 7 Bernardino Municipal Code is amended to read: 8 "D. The claim for such refund for the preceding twelve- 9!month period ffiay be made at any time durins tbe year, and mUEt be 101' 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, ExemptionE granted under this provision sball not be retroactive. 2:-l 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 , . . II Ii ii . . . 1 all applicationr for exemption or renewal. certify as exempt 21 those applicants who qualify. and notify a]J F€rvice suppliers :~:I aff~C'tec1 tha'. nlcf' €,,('~.pt ions have been apF'rovEo, Ftat ing thE 4 'Le." ....J; tL< t)f:::; ~ '-i'I_,JiCc.fit, t.i!( c.\:C:{~.,JLt litHr,:,f! E.,Lo\o.'r~ or ttlf :, lL'._. _, 1'_...;,~: ~V_'~(~: 'Lc' Y,:I_C1. E):t+~.}~. f;,(I\J~'f- :i~, b(~j"~ , h. r',r~.!j(,.::, 2r:ii cr- rl~h('" jnf('rT'~~j(.~ rlf'C'(::'f:~'Y f~-.~ tr.( ~~f:",'i(" 7 supplier to remove the exempt service user from its tax billing 8 II procedu rE'. II' 0' Upon receipt of notice frorr the Finance Director. the ]0 service supplier shall not be required to collect any further tax 11 12 further notice from the Finance Director. 13 imposed by this chapter from such exempt service user until Prior to the expiration date of each exemption, tbe rinance 14 Director shall send notice, by ordinary mail, re.inding 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 I 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 ,- . . . . . . 1 first billing period beginning after the exemption expires. 2 Notwithstanding any of the provisions of this section, any 3 service supplier who determine~ during any calendar year by any 4 meanE readily available to it that a nonexempt service user is ;. nCEivirlg EErv.in Urr,ugt- a n,C'tn ('1 corlnectior exem"t by virtue G of an exemption issued to a previous u~er 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 !J service user." 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 meeting thereof, held on 13 the day of , 198 , by the 14 following vote, to witl 15 AYES, 16 17 NAYS, 18 ABSENT: 19 20 21 22 23 of 24 25 26 Approved as to form: 27 /?'~# JI~vF 28 C;ty~orney City Clerk The foregoing ordinance is hereby approved this day , 198 . Mayor of the City of San Bernardino I " 3