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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
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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:
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"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
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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.
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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.
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