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HomeMy WebLinkAbout27-City Administrator 1- ~ITY. OF SAN BERNOblNO - REQUEST ~ COUNCIL ACTION From: FRED WILSON Asst. City Administrator Su~~: Exemption for public schools from service users tax Dept: D~e: October 28, 1991 Synopsis of Previous Council ~ion: 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 ~ched: yes Ward: FUNDING REQUIREMENTS: Amount: Source: (Acct. No.) (Acct. DescriDtion) Finance: Council Notes: 75-0262 Aaenda Item No_ ;27 CITY OF SAN BERtADINO - REQUEST lOR 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. 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o 1 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: 5 SECTION 1. Section 3.44.025 is hereby added to the San 6 7 8 9 10 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 11 12 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. I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I DAB/ses/School.ord 1 April 18, 1991 10 11 12 13 14 15 16 17 18 19 o o 1 AN ORDINANCE...RELATING TO EXEMPTIONS FROM THE SERVICE USERS TAX FOR PUBLIC SCHOOLS. 2 3 4 5 6 7 8 9 I HEREBY CERTIFY that the foregoing ordinance was duly adopted by the Mayor and Common Council of the City of San 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: 22 JAMES F" PENMAN, 23 City Attorney 24 25 26 27 28 By: DAB/ses/School.ord April 18, 1991 2