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CITY OF SAN BERN~DINO - REQUEST lOR COUNCIL ACTION
From:
FRED WILSON
Asst. City Administrator
Subject: Exemption for public schools
from service users tax
Dept:
DaU: October 28, 1991
Synopsis of Previous Council action:
Recommended motion:
That further reading of the ordinance be waived and it be laid
over for final adoption.
~~(~
Signature
Contact person:
Fred Wilson
Phone:
5122
Supporting data attached:
yes
Ward:
FUNDING REQUIREMENTS:
Amount:
Source: (Acct. No.!
(Acct. DescriPtion)
Finance:
Council NoUs:
75.0262
. Agenda Item No 3::L
CITY OF SAN BERNC:)RDINO - REQUEST .QR COUNCIL ACTION
STAFF REPORT
The City initiated an audit of the gas and electric franchise
agreements with Southern California Gas and Southern California
Edison last year using the services of an outside firm. As part of
the audit, it was determined that no exemptions currently existed
in the Municipal Code which precluded the City from assessing the
utility users tax against other governmental entities other than
the federal government. As a result the City notified Edison and
the Gas Company to commence the collection of utility users tax
effective August 1991 for all County and State agencies.
The attached ordinance amendment, however, will establish an
exemption from the imposition of utility users tax for public
schools. This exemption is proposed due to the status of the San
Bernardino Unified School District as an agency established by the
City Charter and because of the need to encourage and assist in the
provision of public education.
75-0264
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ORDINANCE NO.
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING SECTION
3.44.025 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
3 EXEMPTIONS FROM THE SERVICE USERS TAX FOR PUBLIC SCHOOLS.
4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
SECTION 1.
Section 3.44.025 is hereby added to the San
Bernardino Municipal Code to read as follows:
"3.44.025 Public Schools Exemption
Due to the status of the San Bernardino Unified
School District as an agency established by the Charter of
the City of San Bernardino and due to the strong public
pOlicy in favor of encouraging and assisting the provision
of public education, public schools are hereby exempted
from the imposition of the Service Users Tax.
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DAB/ses/School.ord 1
April 18, 1991
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1 AN ORDINANCE...RELATING TO EXEMPTIONS FROM THE SERVICE
USERS TAX FOR PUBLIC SCHOOLS.
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I HEREBY CERTIFY that the foregoing ordinance was duly
adopted by the Mayor and Common Council of the City of San
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Bernardino at a
meeting thereof, held on the
, 1991, by the following vote, to wit:
day of
Council Members:
AYES
NAYS
ABSTAIN
ESTRADA
REILLY
FLORES
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
City Clerk
The foregoing ordinance is hereby approved this
day
of
, 1991.
w. R. Holcomb, Mayor
20 City of San Bernardino
21 Approved as to form
and legal content:
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JAMES F. PENMAN,
23 City Attorney
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By:
DAB/ses/Schoo1.ord
April 18, 1991
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