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3 Ordinance No. 3229
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~ UTILITY USER TAX
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9 The Board of Supervisors of the County of Butte, State of
10 Ca~ifornia, hereby ordains as follows:
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12 Section l. Findin~s.
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14 The Board of Supervisors makes th~ fol.lowing findings:
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16 1. ON OCTOBER 1, 1991 AND DECEMBER 27, 1994, THE BOARD
17 ADOPTED A UT~LITY USER TAX (ORDINANCE NO. 2957 AND NO.
18 3171) . THE TAX AD4PTED BY ~RI]INANCE NO. 2957 AND NO.
19 3~.7~ WAS ADOPTED VALTDLY AND PURSUANT TO THE AUTHORTTY
20 GRANTED TO THE BOARD BY REVENUE AND TAXATION C~DE SECTION
21 7284.2.
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23 2. THE TAX WAS NOT SUBMITTED TO THE ELECTORATE PURSUANT TO
24 GOVERNMENT CODE SECTI~N 53723 BECAUSE THE CAL~FORNTA
25 COURT OF APPEAL, IN CTTY OF WOODLAKE V. LOGAN (1991}, HAD
26 DECLARED SECTTON 53723 UNCONSTTTUTIONAL.
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1 3. C~TY OF WOODLAKE V. LOGAN WAS DISAPPROVED BY THE
2 CALIFORNIA SUPREME COURT IN SANTA CLARA COUNTY LOCAL
3 TR.ANSPORTATION AUTHORITY V. GUARDINO, DECIDED ON
4 SEPTEMBER 28, 1995.
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6 4. THE TAX ADOPTED BY ORDZNANCE NO, 2957 AND NO. 3171 NEEDS
7 TO BE CHANGED YN SEVERAL RESPECTS.
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9 5, WITHOUT WAIVING ITS POSITTON THAT TH~ TAX ADDPTED BY
10 ORDINANCE NO. 2957 AND NO. 3171 WAS VALIDLY ADOPTED AN~
I1 IMPOSED, AND IN CONSIDERATZON OF TH~ POSSIBLE SETTLEMENT
12 OF PENDING LITIGATION, THE BOARD WISHES TO COMPLY WITH
13 GOVERNMENT CODE SECTION 53?23 WITH RESPECT TO THE UTILITY
14 USER TAX ADOPTED AND PROPOSED HEREIN.
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16 Section 2. Re eal of Ordinances 2957 and 317~.
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I8 THAT, IN ACCORDANCE W~TH THE ~'OREGOING FZNDINGS, CHAPTER
19 21 OF THE CODE OF BUTTE COUNTY, ARTYCLE VIFT, SECTIONS 21-98
20 THROUGH 21-116 (ORDZNANCE NO. 2957 AND NO. 3171) BE REPEALED,
21. EFFECTIVE UP~N BOARD ACCEPTANCE OF THE CERTIFTED ELECTTON
22 RESULTS OF THE REGULARLY SCHEDULED STATEWIDE PRIMARY ELECTION
23 OF March 26, 1996.
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~ Section 3. Le of Utilit User Tax Sub'ect To Voter
2 A roval• Pres~ntation of Tax To Count
3 Electorate.
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5 l. THAT, TN ACCORDANCE WITH THE FOREGOING FINDINGS, THE
6 BOARD DOES LEVY A UTILITY USER TAX PURSUANT TO REVENU~
7 AND TAXATION CODE SECTION 7284.2, SUCH THAT CHAPTER 21 OF
8 THE CODE OF BUTTE CDUNTY BE AMENDED TO INCLUDE ARTICLE
9 VIII, SECTTONS 21.-98 THROUGH 21-116, TO READ AS SPECTFIED
1.0 IN SECTION 5 OF THTS ORDINANCE, SUBJECT TO THE FOLLOWING:
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13 a. THE UTTLITY USER TAX HEREBY LEVIED SHALL BECOME
14 EFFECTIVE ~MMEDIATELY UPON BOARD ACCEPTANCE OF THE
~.~ CERTTFIED ELECT~ON RESiTLTS OF THE REGULARLY
16 SCHEDULED STATEWIDE PRTMARY ELECTION OF MARCH 26,
17 1996 AND THEREBY BECOME EFFECTIVE IMMEDIATELY UPON
18 TH~ ABOVE REPEAL OF ORDINANCE NO. 2957 AND 3371
~g WITHOUT LAPSE, PROVIDED HOWEVER, THAT SUCH TAX
20 SHALL BE EFFECTIVE ONLY TF APPROVED BY A MAJORZTY
21 OF THE ~LECTORATE OF THE COUNTY DF BUTTE ON March
22 26, 1996, AS SUBMITTED TO SUCH ELECTORATE PURSUANT
23 TO G4VERNMENT CODE SECTIONS 7284.4 AND 53723, AND
24 AS SET FORTH IN SECTION 3, SUBSECTION 2, HEREIN,
25 BUT SHALL NOT BE EFFECTIVE IF NOT APPROVED BY SUCH
26 ELECTORATE ON March 26, 1996;
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1 b. SUBJECT TO SECTION 3, SUBSECTIDN (a) ABOVE, SUCH
2 TAX SHALL BE IMMEDIATELY EFFECTIVE AN~ IMMEDTATELY
3 IMPOSED, PURSUANT TO GOVERNMENT CODE SECTIONS
4 7284.4 AND 53723, AND SHALL TMMEDIATELY REPLACE
5 ORDINANCES N0. 2957 AND 3171, WHICH SHALL BE OF NO
6 FURTHER FORCE AND EFFECT.
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8 2. THAT, TN ACCORDANCE W~TH THE FOREGOING F~NDTNGS, THE TAX
9 A5 LEVIED H~REIN, SUBJECT TO VOTER APPROVAL AS SET FORTH
10 HERETN, BE SUBMITTED TO THE ELECTORATE OF THE COUNTY OF
11 BUTTE FOR APPROVAL PURSUANT TO GOVERNMENT CODE SECTIONS
12 7284.4 ,AND 53723 AND SPECIFICALLY SHALL BE PRESENTED TO
13 SUCH ELECTORATE AT THE REGULARLY SCHEDULED STATEWIDE
14 PRYMARY ELECTION OF MARCH 26, Z996. ~
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16 3. THAT, PURSUANT TO GOVERNMENT CODE SECTION 53724{a):
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~. THE PROP05ED TAX IS A GENERAL TAX, AS DEFINED TN
GOVERNMENT CODE SECTTON 53721;
b. THE PROPOSED TAX IS A UTILITY TJSER TAX AS
AUTHORIZED BY REVENUE AND TAXATION CODE SECTION
7284.2.
c. THE RATES DF THE TAX TO BE LEV~ED ARE: FIVE PERCENT
(~%) FOR RESIDENTIAL SERV~CE USERS AND THREE
PERCENT (3%) FOR NON RESIDENTIAL USERS.
d. THE TAX W~LL BE COLLECTED BY THE SERV~CE PROVIDERS
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FROM THE SERVTCE USERS.
e. THE TAX SHALL BE SUBMITTED TO THE ELECTORATE AT THE
MARCH 26~ 1996 STATEWIDE PRIMARY ELECTION.
Section 4. Severabilit .
THAT, IF ANY PROVISION OF THIS ORDTNANCE OR THE
APPLTCATION THEREOF TO .ANY PERSON OR CIRCUMSTANCE IS HELD
TNVALID BY A COURT OF COMPETENT JURISDICT~ON, SUCH INVALIDTTY
SHALL NOT AFFECT OTHER PROVISIONS OR APPLICATIONS OF THE
ORDINANCE~ AND TO THIS END THE PROVISTONS OF THIS ORDTNANCE
ARE SEVERABLE.
Section 5. Utilitv User_Tax.
THAT, IN ACCORDANCE WITH THE FOREGOING FINDINGS, TN
ACCORDANCE W~TH THE LEVY SET FORTH ABOVE, AND SUBJECT TO THE
APPROVAL OF THE COUNTY ELECTORATE AS SET FORTH ABOVE, ARTiCLE
V~II IS ADDED TO THE CHAPTER 21 OF THE BUTTE COUNTY CODE, TO
READ AS FOLLOWS:
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ARTICLE VIII. UTILITY USER TAX
Seation 21~-98 Description and Purpose
The purpose of tha.s Article is to 1.evy a utility user tax in
the unincorporated area of Butte County on water,
telecommunication, gas, and electric services on residential,
agricultu~al, industriai, and cammarcial users. The tax lev~ed is
a general tax, as defined in Government Code section 53721.
Section 23-99 Defin~tions
A. "Person" shall m~an any domestic or foreign corporation,
firm, associatioz~, syndicate, joint stack company, partnership of
any kind, joint venture, club, Massachusetts business or cammon law
trust, society, ar individuals.
B. "County" shall mean the unincorporated areas of the
County of Butte in the Stat~ of Calitornia.
C. "Gove=ning Board" sha1.1 mean the Board of Supervisors of
the County of Sutte in th~ State ot Ca].ifornia.
D. "Telecammunication corporation", "electrical
corporation", "gas carporation", and "water corporation", sha11
have the sam~ meanings as defined in Sections 234, 218, 222, and
241 respectively, of the California Pub].ic Utilities Code except,
"electrica].corporat~on", "gas corparation" and "water carporation"
shall also be construed to iriclude any municipality ar qovernmenta~
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1 agancy engaged in the selling or supplying of electrical power ar
2 gas ar water ta a s~rvice user.
3 E. "Service supplier" shall mean any entity required to
4 co~lect Qr self-impose and remit a tax as imposed by this
5 ~rdinance. "Servi~e supplier" shall also mean and shall also
6 include a"non--utility supplier." A"non-utila.ty supplier" sha11
7 mean: (a) a service supplier, other than an electrical utility
8 serving within the county, which generates electrical energy in
9 capacities of at ].east 50 kilowatts for its own use ar for sale to
10 others; or (b) a gas supplier other than a gas utility, that sells
11 or supplies gas to users within the caunty; ar (c) a
12 tel.ecommunications serv'ice provider, ather than a
13 telecammunications utility, that provides telecommunications
14 servic~s to users raithin the County; or (d) a water service
15 supplier other than a water utility, that sells or suppli~s water
16 to users witha.n the county.
17 F. "service user" shall. mean a person required to pay a tax
18 imposed by tha.s ordinance. It daes not mean a gavernmental agency.
19 Notwithstanding any other provision of this ordinance, a service
20 user receiving electricity, qas, telecommunications or water
2~ servi.ce directly from a non-utility suppl~er not under the
22 jurisdiction of this ordinance, or otherwise not having the fu11
23 tax due on the use of electricity, gas, telecommunications or water
24 service in the county directly bilied and col~ected by the service
25 supp~ier, shall report said fact to the Tax Administrator within
26 thirty days of said use and sha11 remit directly to ~he county the
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1 amount of tax due.
2 G. "Tax Administrator" shall m~an the Treasurer-Tax
3 Callector of the County of Butte.
4 H. "Manth" sha11 mean a calendar month.
5 I. "Residential service user" means any service user who is
6 charged for service based upon a single fami~y residential rate.
7 J. "Nan-Residential serv~ce user" means any service user
8 other than a residential service user.
9 K. "In~rastate telecommunication" means a~l
1D teiecommunications regardless of routing that eather (~) originate
11 in the County and terminate in the State, or {2) originate in the
12 State and terminate in the Caunty, where, in either instance, the
13 service or billing address of the service user is in the County.
14 L. "Interstate telecommunication" means all
~5 telecommunicatians that either (1} originate in the County and
~6 terminate in another state, or (2} originate in another state and
17 terminate in the County, where, in either instance, the service or
~8 billing address of the serv~ce user is ~n the Caunty.
19 M. "International telecommunication" means all
20 telecammunications that either (~) a~iginate in the County and
21 terminate outside of the United Stat~s, or (2) originate outside o~
22 the United Stat~s and terminate in the County, where in either
23 instance, the servic~ or bil~ing address oE the service user is in
24 the County.
25 N. "Telecommunication services" means the transmission of
26 messages or information (including, but nat limited to, vaice,
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1 data, facsimile, video and text) thra~gh the use of the ~ocal,
2 toil, and wide area te~ephone service; telegraph and teletypewriter
3 services; cellular telephone services; or any ather transmission af
4 messages or information by electronic or similar means thraugh
5 "interconnected serv~ce" with the "public switched netwark" (as
6 those terms are cammon~y used in the Federal Communications Act and
7 the regulations of the Federal Cammunications Commission-See 47
8 U.S.C.A. section 332 (d)) by wire, cable, tiber-optics, light
9 waves, ~aser, microwaves, radio waves, switching facilities,
10 satellite ar similar facilities, whether such service is provided
1~. by a telephone corporation, competitive access provider, private
12 communication service provider, cable teievision service provider,
13 wireless network service prova.der, o~ any other p~rson.
14 "Telecommunicatian services" sha~l include "basic telecommunication
15 services" and "directly related services", as th~se terms are
16 defined and interpreted by the Federal Communications Commission in
17 its requlations and decisians. "Telecommunication Services" does
18 not mean privat~ communicatian services, land mobile services or
19 maritime mobi~e services, which are not interconnected with the
20 public swatched network. "Tel.ecommunication Services" does not
21 mean cab~.e te~evision services or any other television services.
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~ Section Z1-100 Canstitutional Exemptions
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3 Nothing in this ordinance shall be construed as imposing a tax
4 upon any person when imposition of such tax upon that person wauld
5 be in violation of the Constitutions of the United States or
6 California.
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8 Section 21-101 other Exemptions
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10 A. Any of the service suppliers sha11 be exempt frorr~ the
11 user tax that pertains to the specific utility for which they are
12 the supplier.
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14 B. The Butte County Board of supervisars may, by resolution
15 or amendment to this Ordinance, establish further exemptions not
16 already provided herein, provided that such exemptions do not
17 constitute unfair competitive advantages to on~ service supplier of
18 a speaific utility over anather service supplier of that same
19 utility.
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22 8ection 21-102 Electricity User Tax
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24 A. There is hereby imposed a tax upan every person in the
25 County, other than an electrical corporatian, using electrical
26 energy in the County, except as provided ~or herein. Th~ tax
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1 imposed by this seatian shall be at the ~ate a~ five percent (5~)
2 for residential service users and at the rate of three percent {3~)
3 fo~ non-residentia~ service users. The tax imposed by this section
4 shall be based on the charges made for such energy by a franchised
5 ~lectrical corporatian ar an electrical service supplier or a non-
6 utility el~ctrical service supplier and shall be billed to and paid
7 by the pers~n using the energy. "Charqes", as used in this
8 section, shall inc].ude charges made for: metered energy and
g minimum charges for service, including customer charges, service
10 charges, demand charges, standby charges and all. other annual and
i1 manth].y charges, fuEl or other cost adjustments, autharized by the
12 California Publ ic Utilities Comrc~ission or the Federai Energy
13 Regulatory Commissian.
14 B. As used in this section, the term "using electrical
1.5 energy" shall not be construed ta mean mere receiving o~ such
16 enerqy by an e~.ectric corporation or gavernmental agenay at a point
17 within the Caunty for ~esale, nar sha11 the term include the
18 storage of such energy by a person ~n a battery owned or possessed
~.9 by him far use in an automobile or other machinery device apart
20 fram the premises upon which the energy was received; p~ovided,
21 however, that the term sha~.l include the receiving of such energy
22 Eor the purpose of using it in the charging of batteries.
23 C. The tax imposed in this section shall be co1].ected fram
24 the servic~ user by the service supplier providing th~
25 elect~icity. Taxes collected sha11 be remitted to the tax
26 administrator in accordance with section 21-106.
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i D, The Tax Administrator may require from said service
2 supplier satisfactory evidence documenting the sales price, or fair
3 market value in the absence ofi a sales price, and quantity of
4 electricity used.
5 E. When an electricity service supplier offers a low income-
6 based rate reduction pragram for residential el~ctricity service
7 users, and where a residential electricity service user qualifies
8 for and actually participates in and has been accepted by the
9 electricity service supplier for participation in such 1ow income-
10 basEd rate reduction program in accordance with the electricity
11 service provider's program, such residentia~. electricity service
12 user shall be exempt from any user tax otherwise imposed herein
13 upon such electricity service provider's servicE.
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15 Section 21-103 Gas User Tax
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17 A. There is hereby imposed a tax upon ev'ery pers~n in the
18 County, ather than a gas corporation, using, in the County, gas
19 which is de~.iverEd through mains or pipes. The tax imposed by this
20 section shal~, be the rate of five percent (5%) for residential
21 service users and at the rate of three percent (3~) for non-
22 residential service users and sha11 be billed to and paid by the
23 persan using the gas. "Charges" as usea in znis seczl~n :illdll
24 include: that billed for gas which is d~livered through mains or
25 pipes; gas transportation charges; demand charges~ service
26 charges, customer charges, m5.nimum charges, annual and monthly
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1 charges, and any other charge autharized by the California Public
2 Utilities Commission ar the Federal Energy Regu~atory Commission.
3 The tax imposed by this section shall be based on the charges made
4 for such energy by a franchised gas corporati~n or a gas service
5 suppl~er or a non-utility service supplier and sha11 be billed to
6 and paid by the person using the energy.
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8 B. The tax otherwise imposed by this section is not
9 applicable to:
10 (1) charg~s made for gas whieh is ta be resold and deliver~d
11 through mains and pipes;
12 (2) charges made far gas used and cansumed by a governmenta~
13 agency in the conduct af its business ;
14 (3) charges ~ade by a gas public utility or gas used and
15 consumed in the course af its public utility business;
16 (4) charges made for gas used in the propulsion of a motor
~~ vehicle, as authorized in the V~hic~e Code of the State
lg of California; or,
~g {5} liquid propane gas.
20 C. The tax impos~d in this section sha11 be collected ~rom
21 the service user by the s~rvice supplier supplying, selling or
22 transporting the gas. Taxes collacted shall be remitted ta the Tax
23 Administratar in accordance with Section 21-106.
24 D. The Tax Administrator may require from the service
25 supplier satisfactory evidence documenting the sa~es price, or fair
26 market value in the absence af a sales price, and quantity of gas
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1 used.
2 E. When a gas service supplier o~fers a low income-based
3 rate reductian program far residential service users, and where a
4 residential gas service user qua~ifies for and actually
5 participates in and has been accepted by the gas service supplie~
6 ~or participatian in such low income-based rate reduction program
7 in accordance with the gas ser~ice provider's program, such
8 residential gas service user shall be exempt from any user tax
9 otherwise imposed herein up~n such gas service pravider's service.
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1~ ~ection 21-104 Teiecommunication IIser Tax
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13 A. There is hereby impased a tax on the amounts paid for any
14 intrastate, interstate and internat~.onal telecoznmunications
15 services by every person in the County other than a telephone
16 corporation using such services. The tax imposed by this section
~7 shall be at the rate of five percent (5%) for residential service
18 users and at the rate of three percent (3~} for non-residentia~
19 service users and shail b~ bi.lled ta and paid by the person paying
20 ~or such services. The tax imp~sed by this section shali. be based
21 on the charges made for such service by a franchised telephone
22 corporation or a telECOmmunications supplier or a non-utility
23 teleco~unications service suppZier and shall be billed to and paid
24 by the person using the service. The tax shall not be based on
25 network usage-related charges €or cellular telephone services and
2& other similar mobil.e serva.ces, ~ar which the service provider
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1 cannot, as a practical matter, determine the origination or
2 termination ot the telecommunication. The Tax Administrator may
3 adopt administrative rules far assuring a reasonable and consistent
4 allocation of the monthly cellular billing between network usage-
5 related charqes and non-usage related charges. "Charges" shall
6 a~so inc~ude the value of any other services, credits, property of
7 every kind or nature, or other consideratian provided by the
8 service user in exchange far the telecommunicatian services.
g B. As used in this section, the term "charges" shall not
lo inc~ude charges for s~rvices paid for by inserting coins in coin-
11 operated telephone except that where such coin-operated service is
12 furnished for a guaranteed amount, the amounts paid under s~ch
13 quarantee plus any fixed manthly or other periodic charge shall be
14 included in the base for camputing th~ amount of tax due; nor sha11
15 the term "charges" include charges far any type of service ar
16 equipment furnished by a service supplier subject to Public Utility
17 regulation during any period in wh~ch the same or similar services
18 or equipment are also avai~able for sale ar lease from persons
19 other than a service supplier subject to Public Utility regulation;
20 nor shall the words "telephon~ communication services" include land
21 mobile services or marit~.me mobile services as defined in Section
22 2.1 of Title 47 of the Code of Federal Regulations, as said section
23 existed on January l, 1970. Th~ telecommunicat~.on users tax is
24 intended to, and daes, apply to a~~ charges billed to a
25 tel~communication account having a situs in the County,
26 irrespective af whether a particular communications service
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1 originates and/or terminates within the county.
2 C. The tax ~mposed by this section shall be collected from
3 the service users by the service providing the telecommunications
4 5B~V1C~Sj or the person receiving payment for such servic~s. The
5 taxes collected shall be remitted to ~he tax administrator in
6 accordance with Sectian 21.106.
7 D. Upon proof being furna.shed to the county by a taxpayer ot
8 the payment of a tax paid in another state or city on the same
g service charges for which the taxpayer also paid a tax purs~zant to
10 this s~ction, the taxpayer shall receive a tax credit in the amount
11 of the tax paid in anather state, county or city up ta, but nat
12 exc~eding, the ainount ot tax paid on such charges under this
13 section. This subsection shall apply only to charges far a
14 telecommunication received at, and charged to, an address in this
15 county, when the te~ephone communication di.d not originate in this
16 county.
1~ E. Notwithstanding the provisions of subsection A, the tax
18 imposed under this section shall not be imposed upon any person for
19 using intrastate telephone com~nunications sErvices to the extent
20 that the amounts paid for such services are exempt from or not
21 subject to the tax imposed under Division 2, Pa~t 20 of the
22 Ca~ifornia Revenue and Taxation Code, or the tax imposed under
23 Section 4251 of the Internal. Revenue Code.
24 F. When a telecommunicatian service supp~ier affers a low
25 income-based rate reduction program for residential
26 te~ecommunication service users, and where a residential
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1 teleCOmmunication service user qualifies for and actually
2 participates in and has been accepted by the telecommu~ication
3 service supplier for participati~n in suah low income-based rate
4 reduction program in accordance with th~ telecommunication service
5 provider's program, that portian of the users' bill that qualifies
6 for such reductian shall be exempt from any user tax otherwise
7 imposed herein.
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9 Sect~on 21-105 Aater IIser Tax
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1~ A. There is hereby impased a tax upon every persan in the
12 County using water in the County which is delivered through mains
13 or pipes. The tax imposed by this section shall be at the rate of
1~ f ive percent (5%) for residentia~ service users and at a rate o~
15 three percent (30) for non-residential service users and sha11 be
1~ paid by the person paying ~ar such water. The tax ~mposed by this
17 section shall be based on the charges made fo~ such water by a
18 water corporation or a water service supplier ar a non-utility
19 water service s~pplier and shall be billed ta and paid by the
20 persvn using the energy.
21 B. The~e shall b~ exclud~d from the base on which the tax
22 imp~sed in this section is camputed, charges made for water which
23 is to be resold and delivered through mains or pipes~ and charges
24 anade by a municipal water department, public utility ar a county or
25 municipal watar district for water used and consumed by such
26 department, t~tility ar water district.
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1 C. The tax imposed in this s~ction sha11 be collected ~rom
2 the service user by the person supply~ng the water. The amount
3 collected sha11 be remitted to the Tax Administrator in accordance
4 with Sect~on 21.106.
5 D. When a water service supplier o~fers a~aw income-based
6 rate reduction program far residentia~ water service users, and
7 where a residential water service user qualifies for and actually
8 participates in and has been accepted by the wat~r service supplier
9 for participation in such low income--based rate rEduction prag~am
10 in accordance with the water service provider's program, that
1~ portion of the users~ bill that qua].ifies for such reductian shall
12 be exempt from any user tax otherwise imposed herein.
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1q Section 21-~06 Remittance ot Tax
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16 The amount of tax coll~cted by a service supplier in one month
17 sha11 be remitted to the Tax Admin~.stratar on or before the last
18 day of the month foll~wing the month in which the tax~s wer~
19 collected. Taxes remitted by U.S. mail shall be pastmarked on or
20 be£ore the last day of the month fol~.awing the month in which they
21 are collected. Similarly, taxes remitted by mail carriers other
22 than U.S. mail sha~.l be so postmarked. Taxes collected from a
23 service user which are not remitted to the Tax Administrator on or
24 be~ore the due dates provided in this ordinance are delinquent and
25 subject to penalties. Should the due date fall on a weekend or
26 legal holiday, the remittance may be postmarked on the first
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1 regu~ar working day following the
2 holiday.
Saturday/S~nday, ~r ~egal
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4 section 21-107 Actions to Collect
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6 Any tax required to be paid by a service user under the
7 provisions of this ordinance shall be deemed a debt ~wed by the
8 service user to the County of Butte. Any such tax collected from
9 a service user which has will.fully been withheld from the Tax
10 Administrator shalJ. be deemed a debt owed ta the County of Butte by
11 the person required to collect and remit. Any person owing money
12 ta the Caunty of Butte under the provisions of this ordinance shall
13 be liable in an acti~n brought in the name of the Caunty ot Butte
14 for the rec~very af such amaunt, and sha11 also bE la.able for any
15 penalties provided herein and by law, interest as provid~d herein
15 and by law, and costs of such collection action, including, but not
17 l.imited, court costs and ~ees and reasonable attornEy's and County
18 Counsel fees. In such co~.lection action, a certificate by the Tax
19 Administratar showing the delinquency, as well as penalties,
20 interest and costs, if any, shall be prima facie evidence of the
27. determination ot the delinquency and/or the amount of the
22 delinquency, as well as penalties, interest and costs, if any, and
23 af the compliance of the Tax Administrator and the County of Butte
24 with all provisions of this Articl.e in rel.ation to the computation
25 and determination o~ the amounts.
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~ Seation 21-i08 Duty to Co~lect - P=ocedures
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3 The duty to coll~ct and remit th~ taxes imposed by this
4 ordinance sha~l be performed as follows:
5 A. The tax sha11 be collected insofar as practicable at the
6 same time as and a~ong with the charges made in accordance with
7 regular billing practice of th~ service supplier. Except in those
8 cases where a service user pays the fu11 amount o~ said charges but
9 does not pay any portion of a tax imposed by this ardinance, if the
10 amount paid by a service user is less than the full amount of the
11 charge and tax which has accrued for th~ bi.iling period, a
12 praportionate share of both the charge and the tax sha~l be deemEd
13 to have been paid.
~4 B. The duty to collect the tax from a service user shall
15 commence with the beginning of the first regular billing period
~.6 applicable to that person which starts on or after the aperative
17 date of this ordinance. Wh~re a person receives more than one
18 billing, one or more being for d~fferent periads than another, the
19 duty to collect shall arise separately for each bi~ling period.
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21 section 21-109 Additional Powers and Duties of Tax
22 Administrato=
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24 A. The Tax Administrator shall have the power and duty and
25 is hereby direct~d ta enforce each and a1.1 of the provisions af
26 this ordinance.
27 B. The Tax Administrator shall have the power to adopt rules
20
1 and regu~ations not incansistent with provisions of this ordinance
2 for the purpose of carrying aut and enforcing the payment,
3 collection and remittance of the taxes herein imposed. A copy of
~ such rules and regulatians shall be on file in the Tax
5 Administrator's office.
6 C. The Tax Administrator may make administrative agreements
7 to vary the strict requi~ements af this ordinanc~ s~ that
8 cal~ectian of any tax imposed herein may be made in conformance
9 with the bi~ling procedures of a particular service supp~ier sa
~0 long as said agreements result in callection o~ the tax in
11 conformance with the general purpose and scope af this ordinance.
~2 A copy of each agreement shall be an file in the Tax
13 Administratar's office.
14 D. The Tax Administrator shall determine the eligibility of
15 any person who asserts a right to exemptian from the tax impased by
16 this ardinance. The Tax Administrator shali provide th~ service
17 supplier with the name of any person who the Tax Administrator
18 determines is exempt fro~n the tax imposed hereby, together with the
19 address and account number to which service is supplied to any such
2a exempt person. The Tax Administrator shall noti~y the service
21. supplier of termination of any person's right to exemption
22 hereunder, or the change of any address to which servicE is
23 supplied to any exempt pexson.
24
25
26
21
1 Section 21-110 Assessment - Administrative Remedy
2
3 A. The Tax Administrator may make an assessment for taxes
4 not remitted by a person required to remit.
5 B. If a ser~ice user fails to rem~t the tax to the service
6 supp~ier with the utility payment, said tax is iinmediately
7 delinquent and is subject to penalties set farth in ~ection 21.110,
8 subsection D. Whenever the Tax Administrator determines that a
9 service user has deliberatel.y withheld th~ amount of the tax ~wed
10 by him from the amounts reznitted to a person required to collect
].1 the tax, or that a service user has refused to pay the amount of
12 the tax to such person, or whenever th~ Tax Administrator deems it
13 in the best interest of the County of Butte, the service supplier
14 may be relieved of the obligation to collect taxes due und~r this
15 ordinance from certaa,n named service users for specific billing
1& pari.ods .
17 C. The service supplier shali .provi.de the County with
18 amounts refused and/or unpaid a~~ng with the names and addresses of
19 the service users neglecting to pay the tax imposea unaEr
20 provisions of this ordinance. WhenEVer the service user has ~ailed
21 to pay the amount a~ tax for a period o~ two or more bil.ling
22 periods, the service supplier may be re~.ieved of the obligation to
23 collect taxes due.
24 D. If the service supplier is re~.ieved of the obligation ta
25 collect taxes due, the Tax Ad~r-inistrator shall notify the service
26 user that he has assumed responsibility ta collect the taxes and
22
1 penalties due for the stated periods and demand payment of such.
2 The notice shall be s~rved on the service user by handing it to hi~
3 persona~Iy~ or by deposit of the notice in the United States mai1,
4 postage prepaid thereon, addressed to the service user at the
5 addr~ss to which billing was made by the person required to callect
6 the tax; or, should the service user have changed his address, to
7 his last known address. Tf a service user is deemed to be
8 delinquent, a penalty of ten perc~nt (10%) of the amount of the tax
9 set forth in the natice shall be impQSed, but not l~ss than $15.00.
10 The penalty sha11 beaame part ot the tax herein required ta be
11 paid.
12 E. Tt a service supplier fai~s to remit any tax imposEd by
13 this section within the time required, without the benefit of an
14 agreement made under the provisions of Section 21-~.09, subsection
i5 C, a penalty of ten parcent (i0%), of the amount of the tax but not
16 1.ess than $100.00, in addition to the amount of the tax shal~ be
17 imposed. Failure to remit any delinquent remittance on or before
18 a period ~f thirty days following the date an which the remittance
19 tirst became delinquent shall constitute a secand delinquency
20 penalty of ten perc~nt (10%) of the amaunt of the tax, but not less
21 than $lOq.00, in addition to the amount of the tax and penalty
22 ~irst imposed.
23 F. Tfi the Tax Administrator determinES that the nonpayment
24 af any remittance due under this chapter is due to fraud, a penalty
25 af twenty-f ive percent {250) of the amount of the tax sha11 be
26 added thereto in additian to the penalties stated a.n subsections D
23
1 and E of this section.
2 G. In addition to the penalties imposed, any service
3 supplier who fails to remit any tax impos~d by this chapter shall
4 pay interest at the rate of one-ha~f (.50} of one percent per
5 month, or ~raction thereof, on the amount of the tax, exclusive af
6 penalties, from the date an which the remittanc~ first became
7 delinquent unti~ paid. Every penalty imposed, and such interest as
8 accrues under the provisions of this subsection, shall become a
9 part of thE tax herein required to be paid.
10 H. If a service supp~ier fails or refuses to callect such
11 tax, and to make, within the time provided in this ordinance, any
12 report and remittance o~ such tax or any partion thereof required
13 by this chapter, the Tax Administrator sha11 proceed in such manner
14 as he may deem bes~ to abtain facts and in~ormation on which to
1.5 base his estimate of the tax due. As soon as the Tax Administrator
16 shall procure such facts and intormation as he ~s able to obtain,
17 he sha~l proceed to determine and assess against service supp~ier
~8 the tax, interest, and penalties provided far by this chapter. Tn
19 case such determination is made, the Tax Ad~inistrator sha11 give
20 a noti.ce ot the amount sa assessed by serving it personally or by
21 depasita.ng it in the United 5tates mail, pastage prepaid, addressed
22 to the service supplier sa assessed at the last known p~.ace of
23 business. Such service supplier may within ten days after the
24 serving or mailing o~ such notice makE application in writing to
25 the Tax Administrator for a hearing on the amount assessed. ~f
26 application for a hearing is not made within the time prescribec7,
24
1 the tax, interest and penalties, if any shall became final and
2 conclusive, and immediate~y due and payable. If such application
3 ~s made, the Tax Administrator sha11 giee not less than five days
4 written notice in the manner prescrib~d herein to the operator ta
5 show aause at a time and place fixed in such notice why such amount
6 speaified therein shau~d not be fixed for such tax, interest, and
7 penalti~s. At such hearing, the servzce supplier may appear and
8 offer evidence why such speci~ied tax, interest, and penalties
9 should not be so ~ixed. After such hearing the Tax Administrator
ia sha11. determinE the proper tax to be remitted and shall thereafter
1.1 given written notice to the person in the manner prescribed herein
12 af such determination and the amount a~ such tax, interest, and
13 penalties. The amount determined to be due shall be payable after
14 fifteen days, unless an appeal is taken as provided herein.
15 I. Any service supplier aggrieved by any decision of the Tax
16 Administrator with respect to the amount of s~zch tax, interest, and
17 penalties, if any, may appeal to the Board of Supervisors by filing
18 a notice of appea]. with the county clerk within fifteen days of the
19 serving or mailing o~ the determination of tax dt~e. The Board a~
20 Supervisars sha11 fix a time and place ~or hearing such appeal, and
21 the County Clerk shall give notice in writing to such aperator at
22 his last known place of address. The findings of the Board of
23 Supervisars shall be final and conc].usiv~, and shal~. be served upan
24 the appeliant in the manner prescribed above fox~ service of notice
25 of hearing. Any a~-ount found to be due sha11 be immediately due
26 and payable upon the service of notice.
25
1 Seation 21-111 Reaords
2
3 It shall be the duty of every s~rv~.ce suppli.er ~equired to
4 collect and remit to the County any tax imposed by this Chapter ta
5 keep and preserve, for a period o~ three (3) years, aI~ records as
5 may be nece~sary to determine the amount of such tax such service
7 supplier may have been r~quired to co~lect and remit to the Caunty,
8 which records the Tax Administrator and Auditor-Controller of the
9 County shall have the right to inspect at all reasonable times.
1Q
11 Section 21-112 Re~unds
12
13 A. Wh~never the amaunt o~ any tax has been overpaid ar paid
14 more than once, or has been erraneausly or illegal3.y colZect~d or
15 received by the Tax Administratar under this ordinance the Auditar-
1G Cantroller in agr~ement with the Tax Administrator may refund as
1.7 provided in this section.
18 B. Notwithstanding the provi.sions o£ subsection A of this
19 sECtian, a service supplier may claim credit against taxes remitted
20 the amount overpaid, paid more than once, or erroneously or
2~ illegal~.y collected or received when it is established that the
22 service user from whorr- the tax has been collected did not owe the
23 tax; provided hawever, that neither a refund nor a credit shail be
24 al~owed un~ess the amount of tax erroneausly or il.leqally coll.ected
25 has either been refunded ta the service user or credited ta charges
26 subsequently payable by the service user tQ the persan required ta
26
1 collect and remit. A service supplier that has collected any
2 amount of tax zn excess of the amount of ta~ imposed by this
3 ordinance and actually duE from a service user, may refund such
4 am~unt to the serv~ae user and claim credit for such overpaym~nt
5 against the amount o~ tax which is due upon any other monthly
6 returns, provided such credit is claimed in a return dated no later
7 than three {3) years from the date of overpayment.
8 C. Natwithstanding ather pravisions of this section,
9 whenever a service suppiier, pursuant to an order of the California
10 Public Utilities Commission or a court af competent jurisdiction,
11 makes a refund to service users of charges tor past utility
~2 services, the taxes pa.id pursuant to this ordinance on the amount
13 of such refunded service charges may also b~ re~unded to sErvice
14 users by the service supplier and the service supplier can claim
15 credit for such refunded taxes against the amo~nt which is due upon
16 any monthly returns. In the event this ardinanc~ is repealed
17 amounts of any refundable taxes will be borne by the County ta the
18 extent that such taxes collected have been remitted t~ the County
19 by the service supplier.
20 D. A service supplier may refund the taxes collected to the
21 service user in accardance with this section or by the service
22 supplier's customary practice.
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Section 21-123 Severability
If any section, subsection, subdivision, paragraph, sentence,
clause or phrase of this ordinance or any part thereof is £ar any
reason held to b~ unconstitutional, such decision shall not affect
the validity of the remaining portion of this ordinance ar any part
thereof. The Board o~ Supervisors hereby declares that it would
have passed each sect~on, subsection, subdivision, paragraph,
sentence, clause ar phrase thereof, irrespective of the fact any
one or more sections, subsections, subdivisions, paragraphs,
sentences, clauses or phrases be declared uncanstitutional.
Section 21-114 Terminatioa or Suspension o€ U~ility IIser Tax
A. The s~rvice supplier shall, upon notification, terminate
or suspend any utility user tax commencing with the first ful~
billing period which occurs after the effective date af such action
by the Baard of Supervisars. Absent any earlier action by the
Board of Supervisors to suspend or terminate any utiiity us~r tax,
this ordinance is repealed as of the date of Board acceptance of
the certified election results of the first regularly scheduled
statewide general election in the year 2000.
B. The Board shail. review the tax during the an,nual budget
pracess, but in no event ~.ater than Octaber 1 of each year.
28
1
2 Secta.on 21-115 Operative Date
3
4 This tax measure shall become e~fective im~ediate~y upon Baard
5 acc~ptance of the certified results of the March, 1.996 ~lectian
6 results, but onl.y if approved by the electorate pursuant to
7 Government C~de section 53723, Upon its effective date, this tax
8 measure shall immediately replace and supersede Ordinance Nos. 2957
9 and 3171. The tax impased under this ordinance shall be app~ied to
10 bi].ls issued after the above eff~ctive date. Before the expiration
il of fifteen (15) days after its passage, this ordinance shall be
12 published onc~ with the nam~s and the members of the Board of
13 Supervisors vating for and against it in the Chico ~nterprise Record ,
14 a newspaper published in the County ot Butte, State of California.
].5
16 PASSED AND AD~PTED by the Board of S~xpervisors af the County
17 of Butte this 12th day af December , 1995 by the ~ol.lowing
18 vote:
19 AYES: Supervisors Meyer, Houx, Thomas and Ghair McLaughlin
20 NOES: Supervisor Da1an
21 ABSENT: l~one
22 NOT VOTING: None ' ~~ ~
23 f
~~ ED McLAUGHLTN, air
2~ Butte Caunty Board of Supervisors
26
27 ATTEST:
28 JOHN LACKLOCR, C ief Administrative Of~icer
29 and C erk of oarc~,of Supervisors
3 0 By ~ ~ 1`
3 ~. Deputy
32 NOVI3.TAX
29