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City Council Meeting 12-10-85
Santa Monica, California
ORDINANCE NUMBER 1351(CCS)
(City council series)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SANTA MONICA AMENDING SECTION 6632 OF THE
SANTA MONICA MUNICIPAL CODE RELATING TO REFUNDS
OF THE UTILITY USERS TAX
SECTION 1. section 6632 of the Santa Monica Municipal Code
is amended to read as follows:
SECTION 6632. Refunds.
(a) Whenever the amount of any tax
has been overpaid or paid more than once
or has been erroneously or illegally
collected or received by the Director of
Finance under this Chapter, it may be
refunded as provided in this section.
(b) A person required to collect
and remi t taxes
imposed under this
ordinance may claim a refund or take as
credit
against
taxes
collected
and
remi tted the amount overpaid, paid more
than once or erroneously or illegally
collected
or
received
when
it
is
established in a manner prescribed by the
Director of Finance that the service user
from whom the tax has been collected did
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not owe the taxi provided, however, that
nei ther a refund nor a credit shall be
allowed unless the amount of the tax so
collected has either been refunded to the
service user or credited to charges
subsequently payable by the service user
to the person required to collect and
remit.
(c) No refund shall be paid under
the provisions of this Section unless the
claimant establishes entitlement thereto
by such written records as the Director of
Finance may deem necessary.
(d)
Notwithstanding
other
provisions of this section, whenever a
service supplier, pursuant to an order of
the California Public utilities Commission
or court of competent jurisdiction, makes
a refund to service users of charges for
past utility services, the taxes paid
pursuant to this Chapter on the amount of
such refunded charges shall also be
refunded to the service users, and the
service supplier shall be entitled to
claim a credit for such refunded taxes
against the amount of tax which is due
upon the next monthly returns. The
service supplier shall provide to the
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Director of Finance such documentation
concerning its entitlement to a credit
under this subsection as the Director of
Finance may deem necessary.
SECTION 2.
Any provision of the Santa Monica Municipal
Code or appendices thereto inconsistent with the provisions of
this ordinance, to the extent of such inconsistencies and no
further, are hereby repealed or modified to that extent necessary
to affect the provisions of this ordinance.
SECTION 3. If any section, subsection, sentence, clause,
or phrase of this ordinance is for any reason held to be invalid
or unconstitutional by a decision of any court of any competent
jurisdiction, such decision shall not affect the validity of the
remaining portins of the ordinance.
The City Council hereby
declares that it would have passed this ordinance and each and
every sectoin, subsection, sentence, clause, or phrase not
declared inval id or unconstitutional without regard to whether
any portion of the ordinance would be subsequently declared
invalid or unconstitutional.
SECTION 4. The Mayor shall sign and the City Clerk shall
attest to the passage of this ordinance. The City Clerk shall
cause the same to be published once in the official newspaper
within 15 days after its adoption. The ordinance shall become
effective after 30 days from its adoption.
APPROVED AS TO FORM:
~M.~
ROBERT M. MYERS - (J~~
city Attorney
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Adopted and approved this 10th day of December, 1985.
,11/..,~ k~." ".
r~ Mayor
I hereby certify that the foregoing Ordinance No. 1351 (CCS)
was duly and regularly Introduced at a meeting of the City
Council on the 26th day of November 1985; that the said Ordinance
was thereafter duly adopted at a meetIng of the City Council on
the 10th day of December 1985 by the following Council vote:
Ayes: Councilmembers: Conn, Epstein, A. Katz, and Mayor
Reed
Noes: Councilmembers: None
AbstaIn: Councilmembers: None
Absent: Councilmembers: JennIngs, H. Katz and Zane
ATTEST:
cL 7n~
City Clerk