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Ordinance No. 3356
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3 ORDINANCE AMENDING SECTIONS 21-102(a), 21-1U3(a), 2i-104(a} and 21-105(a} OF THE
4 BUTTE COUNTY CODE ENTITLED "UTILITY USER TAX"
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6 The Board of Supervisors of the Coanty of Butte ordains as follows:
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s ~.~tian 1. Finding
9 The Board of Supervisors makes the following findings:
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11 1. ON OCTOBER 1, 1991 AND DECEMBER 27, 1994, THE BOARD ADOPTED A
~ 2 UTII.ITY USER TAX {ORDIlVANCES NO. 2957 AND NO. 3171). THE TAX ADOPTED
13 BY ORDINANCES NO. 2957 AND NO. 3171 WAS ADOPTED VALIDLY AND
14 PURSUANT TO THE AUTHORITY GRANTED TO THE BOARD BY REVENUE AND
15 TAXATION CODE SECTION 7284.2.
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17 2. THE TAX WAS NOT SUBMITTED TO THE ELECTORATE PURSUANT TO
is GOVERNMENT CODE SECTION 53723 BECAUSE THE CALIFORNIA COURT OF
19 APPEAL, IN CITY_OF WOODLAKE,.y_,, LOGAN {1991), HAD DECLARED SECTION
2 0 53723 UNCONSTITUTIONAL.
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22 3. CITY OF WQ~,j~;(,,,A,~ V. LOGAN WAS DISAPPROVED BY THE CALIFORNIA
2 3 SUPREME COURT IN
24 AUTHORITY V. GUARpINO,..DECIDED..ON..SEPTEMBER.28,....1995. ....................
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2 6 4. ,THE BOARD OF SUPERVISORS ADOPTED ORDINANCE NO. 3229
2 7 ON DECEMBER 12, 1995, RENDERING THE UTII,ITY USER TAX SUBJECT TO
28 VOTER APPROVAL PURSUANT TO AN ELECTION ON MARCH 26, 1996. THE
1 ELECTORATE APPROVED 7'HE TAX, T[~.RFRY CONTINU'II~l'G THE UTII.ITY' USER
2 TAX AS IS SET FORTH IN CHAPTER 21, ARTICLE VIII, OF THE BUTTE COUNTY
3 CODE.
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5 5. THE BOARD OF SUPERVISORS HAS CONSIDERED THE UTILITY USER TAX
6 SUBJECT TO REDUCTION IN THE EVENT OF IMPROVED FISCAL CONDITIONS.
7 BY THIS ORDINANCE, THE BOARD HAS REVIEWED THE FISCAL CONDITION OF
8 THE COUNTY AND THE TAX PURSUANT TO SECTION 21-114 (b) AND HAS
9 DETERMINED THAT A 20 % REDUCTION IN THE TAX IS WARRANTED. THE
1o INTENT OF THIS AMENDMENT IS THE IMPLEMENTATION OF SUCH A
11 REDUCTION.
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13 6. THE BOARD INTENDS THAT THIS REDUCTION BE EFFECTNE JANUARY 1, 199$.
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15 Section 2• Section 21-102{a) of the Butte County Code, entitled uElectricity User Tax" is amended
16 to read as follows:
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18 There is hereby imposed a tax upon every person in the County, other than an electrical
i9 corporation, using electrical energy in the County,: except as provided for herein . The tax
2 {l imposed by this section shall be at the rate of four percent (4 %} for residential service users
21 and at the rate of two and four tenths percent (2.4 %) for non-residential service users. The
2 2 tax imposed by this section shall be based on the charges made for such energy by a
2 3 franchised electrical corporation or an electrical service supplier or anon-utility electrical
2.4 service supplier and shall be billed to and paid by the.person.using..the energy. ':Charges",
2 5 as used in this section, shall include charges made for: metered energy and minimum charges
2 5 for service, including customer charges, service charges, demand charges, standby charges
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1 and all other annual and monthly charges, fuel or other cost adjustments, authorized by the
2 California Public Utilities Commission or the Federal Energy Regulatory Commission.
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4 Section 3. Section 21-103(a) of the Butte County Code, entitled "Gas User Tax" is amended to read
5 as follows:
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7 There is hereby unposed a tax upon every person in the County, other than a gas corporation, using,
8 in the County, gas which is delivered through mains or pipes. The tax imposed by this section shall
9 be the rate of four percent (4%} for residential service users and at the rate of two and four tenths
1o percent (2.4%} for non-residential service users anti shall be billed to and paid by the person using
11 the gas. "Charges" as used in this section shall include: that billed for gas which is delivered
12 through mains or pipes; gas transportation chazges; demand chazges, service charges, customer
13 charges, minimum charges, annual and monthly charges, and any other chazge authorized by the
~4 California Public Utilities Commission or the Federal Energy Regulatory Commission. The tax
15 imposed by this section sha11 be based on the charges made for such energy by a franchised gas
16 corporation or a gas service supplier or anon-utility service supplier and shall be billed to and paid
1.7 by the person using the energy.
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19 Section 4. Section 21-104(a) of the Butte County Code, entitled "Telecommunication User Tax" is
2 o amended to read as follows:
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2 2 There is hereby imposed a tax an the amounts paid for any intrastate, interstate and international
2 3 telecommunications services by every person in the County other than a telephone corporation using
?4 such....services.......The tax imposed by this....section....shall be at the...rate of four percent _(4%) for............
2 5 residential service users and at the rate of two and four tenths percent (2.4%) for non-residential
2 6 service users and shall be billed to and paid by the person paying for such services. The tax imposed
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~ by this section shall be based on the charges made for such service by a franchised telephone
2 corporation or a telecommunications supplier or anon-utility telecommunications service supplier
3 and shall be billed to and paid by the person using the service, The tax shall not be based on
4 .network usage-related chazges for cellulaz telephone services and other similar mobile services, for
5 which the service provider cannot, as a practical matter, determine the origination or termination
6 of the telecommunication. The Tax Administrator may adopt administrative rules for assuring a
7 reasonable and consistent allocation of the monthly cellulaz billing between network usage-related
s charges and non-usage related chazges. "Charges" shall also include the value of any other services,
9 credits, property of every kind or nature, or other consideration provided by the service user in
1 o exchange far the telecommunication services.
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12 Section_5, Section Z1-105(a) of the Butte County Code, entitled "Water User Tax" is amended to
13 read as follows:
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15 There is hereby imposed a tax upon every person in the County using water in the County which is
16 delivered through mains or pipes. The tax imposed by this section shall be at the rate of four
17 percent (4%) for residential service users and at a rate of two and four tenths percent (2.4%) for
18 non-residential service users and shall be paid by the person paying for such water. The tax imposed
19 by this section shall be based on the charges made for such water by a water corporation or a water
2 o service supplier or anon-utility water service supplier and shall be billed to and paid by the person
21 using the energy.
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If any provision of this Ordinance or the application thereof to any person or circumstances is for
any reason held t4 be invalid by a court of competent jurisdiction, such provision shall be deemed severable,
and the invalidity thereof shall not affect the remaining provisions or other applications of the Ordinance
which can be given effect without the invalid provision or application thereof.
This Ordinance shalt become effective 7anuary 1, 1998. The Clerk of the Board of Supervisors is
authorized and directed to publish this ordinance before the expiration of fifteen (15} days after its passage.
This Ordinance shall be published once, with the names of the members of the Board of Supervisors voting
Chico Enterprise/
for and against it, in the Record , a newspaper of general circulation published in the County of Butte,
State of California.
PASSED AND ADOPTED by the Board of Supervisors of the County of Butte, State of California,
on the i4th day of October , 1997, by the following vote:
AYES: Supervisors Beeler, Houx, Josi.assen and Chair Davis
NOES: None
ABSENT: Supervisor Dolan
NOT VOTING: None
RED D VIS, Chazr o e
Butte County Board of Supervisors
2 4 ATTEST:
2 5 JOHN S. BLACKLOCK
Officer and Clerk'of the Board
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BY ~ ~.A
2 ~ g;Idcealordinatcclrcductio.wpd
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