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HomeMy WebLinkAbout1645 ORDINANCE NO. 1645 AN ORDINANCE OF THE CITY OF ARCADIA AMENDING SECTIONS 2671, 2671.1, 2671.2 AND 2671.3 LEVYING A UTILITY USERS TAX ON THE USAGE OF TELEPHONES, ELECTRICITY, GAS AND WATER FOR USUAL CURRENT EXPENSES OF THE CITY OF ARCADIA. THE CITY COUNCIL OF THE CITY OF A~CADIA DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. That Arcadia Municipal Code Section 2671 is hereby amended to read as follows: "2671. TELEPHONE TAX. (a) There is hereby imposed a tax upon every person in the City, using intrastate telephone communication services in the City. The tax imposed by this section shall be at the rate of seven percent ( 7% ) of all charges made tor such services and shall be paid by the person paying for such services. (b) As used in this Section, the term "charges" shall not include charges for services paid for by inserting coins in coin-operated telephones except that where such coin~operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plu~ any fixed monthly or other periodic charge shall be included in the base for computing the amount of 'tax due; nor shall the term "telephone communication services" include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on January 1, 1970. (c) Notwithstanding the provisions of subsection (a), the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communication services to the - 1 - 1645 extent that the amounts paid for such services are exempt from or not subject to the tax imposed by Section 4251 of Title 26 of the United States Code, as such section existed on January 1, 1970 without regard to subsection (b) thereof." SECTION 2. That Arcadia Municipal Code Section 2671.1 is hereby amended to read as follows: "2671. ELECTRICITY TAX. (a) There is hereby imposed a tax.upon every person in the City using electrical energy in the City. The tax imposed. by this section sha~l be at the rate of seven percent ( 7% ) of the charges made for such energy and shall be paid by the person paying for such energy. "Charges," as used in this section, shall include charges made for (1) metered energy, and (2) mini- mum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges. (b) As used in this section the term "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries. The term shall not include electricity used in water pumping by water corporations; nor shall the term include the mere receiving of such energy by an electrical corporation at a point within the City for resale." SECTION 3. That Arcadia Municipal Code Section 2671.2 is hereby amended to read as follows: - 2 - 1645 "2671.2. GAS TAX. (a) There is hereby imposed a tax upon every person in the City using gas in the City which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of seven percent (7% ) of the charges made for such gas, and shall be paid by the person paying for such gas. (b) There shall be excluded from the base on which the tax imposed in this section is computed (1) charges made for gas which is to be resold and delivered through mains or pipes; (2) charges made for gas to be used in the generation of electrical energy by an electrical corporation; and (3) charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utili ties. " SECTION 4. That Arcadia Municipal Code Section 2671.3 is hereby amended to read as follows: "2671.3. WATER TAX. There is hereby imposed a tax upon every person in the City using water in the City which is delivered through mains or pipes of a water corporation. The tax imposed by this section shall be at the rate of seven percent ( 7% ) of the charges made for such water and shall be paid by the person paying for such water." SECTION 5. That the City Council of the City of Arcadia hereby finds and determines that this ordinance is required for the purpose of fixing the rate of taxation for the purpose of providing a tax levy for the usual current expenses of the City of Arcadia. SECTION 6. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of - 3 - 1645 competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Arcadia hereby declares that it would have adopted this ordinance and each sectio~, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that anyone or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 7. Neither the adoption of this ordinance nor the repeal hereby of any ordinance shall in any manner affect the prosecution for violation of ordinances, which violations were committed prior to the effective date hereof, nor be construed as affecting any of the provisions of such ordinance relating to the collection of any such license or penalty or the penal provisions applicable to any violation thereof, nor to affect the validity of any bond or cash deposit in lieu thereof, required to be posted, filed or deposited pursuant to any ordinance and all rights and obligations thereunder appertaining shall continue in full force and effect. SECTION 8. The Clerk of the Council shall certify to the passage and adoption of this ordinance and shall cause the same to be published in the official newspaper of the City of Arcadia within fifteen (15) days after its adoption. Arcadia day of PASSED AND ADOPTED by the City Council of the City of at its adjourned regular meeting held on the 30th June ,1978. SIGNED AND APPROVED this 30th day of June, 1978. - 4 - lR45 ATTEST: I HEREBY CERTIFY that the foregoing at an adjourned regular meeting of the City of Arcadia, California, held on the 30th 1978, by the affirmative vote of at least three to wit: ordinance was adopted Council of the City day of June, Council members, AYES: Councilmen Margett, Gilb, and Saelid NOES: Councilmen Pellegrino and Parry ABSENT: None a. - ~.. ~'.- . -: .--:--~: ':^ /, 'r "/"- ~ , ~ .'",.......: - -:. .::..........- ';:-.'::_=-,":- ~, .........' -- ,,-- - -----=-::- ~. " - 5 - 1('i'15