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CITY,OF SAN BEIOARDINO - REQUES..oOR COUNCIL ACTION
From:
Fred Wilson
Assistant City Administrator
Subject:
Ordinance amending utility
users tax ordinance
Dept:
Date:
April 14, 1992
Synopsis of Previous Council action:
2/17/92 -- Adopted ordinance MCB20 increasing utility users tax
to 8 1/2%.
Recommended motion:
That further reading of the ordinance be waived and it be laid
over for final adoption.
Contact person:
Fred Wilson
Phone:
5122
Supporting data attached:
yes
Ward:
FUNDING REQUIREMENTS:
Amount:
Source: (Acct. No.)
(Acct. Descriotion)
Finance:
Council Notes:
Agenda Item No.:jj:3.3 --
CITY' OF SAN BI!~ARDINO - RI!QUI!SHOR COUNCIL ACTION
STAFF REPORT
The city has hired a consultant, Mr. Donald Maynor, who is
currently auditing Southern California Edison and the Gas Company
to verify the accurate collection of franchise fees and utility
users taxes. As part of the audit process, it was determined that
the existing utility users tax ordinance did not exempt public
agencies (other than the San Bernardino Unified School District)'
from paying utility users taxes. Accordingly, all utility users'
were requested to begin the collection process.
The County Counsel responded that, technically, they do not fall
under the definition of "person" in Section 3.44.010B. of the
current ordinance. Mr. Maynor recommends an amendment to section
3.44.010B. of the ordinance specifying language to define the word
"person."
The other proposed amendment relates to imposing a utility users
tax on the cellular telephone monthly service charges.
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ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS
3.44.010 AND 3.44.030 OF THE SAN BERNARDINO MUNICIPAL CODE
RELATING TO SERVICE USERS TAX.
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
SECTION 1.
Subsection B of Section 3.44.010 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"'Person' shall include, but is not limited to,
all domestic, foreign, and municipal corporations,
districts, public entities, political subdivisions,
associations, syndicates, joint stock companies,
partnerships of every kind, joint ventures, clubs,
Massachusetts business or common law trusts,
societies, and individuals."
SECTION 2.
Subsection B of Section 3.44.030 of the San
Bernardino Municipal Code is hereby amended to read as follows:
"As used in this Section, 'charges' shall include
(but are not limited to) monthly service charges for
the providing of cellular telephone communication
services to a person whose billing address is in the
City. It shall not include charges for services paid
for by inserting coins in coin-operated telephones
e.xcept that where such coin-operated telephone service
is furnished for a guaranteed amount, the amounts paid
under such guarantee plus any fixed monthly or other
periodic charge shall be included in the base for
computing the amount of tax due; nor shall the words
'telephone communication services' include maritime
mobile services as defined in Section 2.1 of Title 47
of the Code of Federal Regulations, or as that Section
may be amended from time to time."
SECTION 3. Subsection E is added to Section 3.44.030 of the
San Bernardino Municipal Code to read as follows:
"Notwithstanding the provisions of Subsection A
of this Section, the tax imposed under this Section
shall not be imposed upon any person for using
telephone communication services or teletypewriter
exchange services, to the extent that the amounts paid
for such services are exempt from or not subject to
the tax imposed under Section 4251 of Title 26 of the
United States Code, or as that Section may be amended
from time to time."
DAB/bg [Service.Ord]
1
April 13, 1992
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AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS
3.44.010 AND 3.44.030 OF THE SAN BERNARDINO MUNICIPAL CODE
RELATING TO SERVICE USERS TAX.
I HEREBY CERTIFY that the foregoing ordinance was duly
adopted by the Mayor and Common Council of the City of
meeting thereof, held on the
, 1992, by the following vote, to wit:
San Bernardino at a
day of
Council Members:
AYES
NAYS
ABSTAIN
ABSENT
ESTRADA
REILLY
HERNANDEZ
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
City Clerk
The foregoing Ordinance is h~~eby approved this
day
of
, 1992.
W. R. Holcomb, Mayor
City of San Bernardino
Approved as to form
and legal content:
JAMES F. PENMAN,
City Attorney
~ft-a. /
DAB/bg [Service.Ord]
2
April 13, 1992