O1485
6
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CA:RMM:jld261/hpc
Clty Council Meeting 6-13-89
Santa Monica, California
ORDINANCE NUMBER l485(CCS)
(city Council Series)
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF SANTA MONICA AMENDING SANTA MONICA MUNICIPAL CODE
SECTION 6621 PERTAINING TO THE TELEPHONE USERS' TAX
THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES ORDAIN AS
FOLLOIvS:
SECTION 1.
Santa Monica Municipal Code section 6621 is
amended to read as follows:
SECTION 6621. Telephone Tax.
(a) There is hereby imposed a tax
upon every person ln the city, other than
a
telephone
corporatlon,
using
intrastate, interstate, and international
telephone communication services in the
City.
The tax imposed by this section
shall be eight percent (8%) of all
charges made for such services, which tax
shall be paid by the person paying for
such services, except that any taxpayer
who provldes proof that the taxpayer has
properly pald a telephone communication
services tax to a jurisdiction other than
the City of Santa Monica based on the
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same transmiss10n as is taxed by the City
shall be entitled to a refund or credit
for any duplicative tax that the taxpayer
has paid to the city.
(b) As used ln this Section, the
following terms are defined as follows:
(1) "Interstate and
international telephone communication
services" are those charges which
originate or terminate within the city of
Santa Monlca and are charged to a Santa
Monica service address.
(2) "Telephone communicat1on
services" mean the transmission of any
commun1cations, messages, or information,
"..;hether by fixed, mobile, portable, or
any other form through electronic or
other means, between or among points by
W1re, cable, fiberoptics, laser,
microwave, radio, satellite or other
methods.
(3) "Service address" is the
addreSS where the telephone equ1pment 1S
located and to whiCh the telephone number
1S assigned.
(c) The duty to collect the tax on
interstate and international telephone
communication services shall commence
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with the first regular billing period of
each service user beginning on or after
September 1, 1989.
(d) 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
serVlce is furnished for a guaranteed
amount, the amounts paid under such
guarantee plus any fixed monthly or other
periodlc 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
Code of
2.1 of
Federal
Title 47
of the
Regulations, as such section existed on
January 1, 1989.
(e) Notwithstanding the provisions
of subsection (a), the tax imposed under
this section shall not be imposed upon
any person for using intrastate,
interstate, and international telephone
communication services to the extent that
the amounts paid for such services are
exempt from or not subj ect to the tax
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imposed by section 4251 of Title 26 of
the Un~ted States Code, as such sect~on
existed on January 1, 1969, without
regard to subsection (b) thereof.
(f) Any taxpayer who claims to be
entitled to a refund for any tax paid
pursuant to th~s Section shall flle an
appl ication for a tax refund with the
Director of Finance. The application
shall be made on a form provided by the
Director and the taxpayer shall provide
under penalty of perJury all facts,
including all documentary evidence, which
supports the claim for a refund. The
Director shall review all refund
applications and shall determine the
amount, if any, of any refund due. The
Director shall notify the taxpayer of his
or her decision in writing by mailing a
copy of the decision to the taxpayer at
the taxpayer's last known address.
All taxpayers claiming a refund
must file their refund applications no
later than one hundred eighty (180) days
followlng payment of the tax which is the
subject of the application.
The Director's decision shall
final
it
is mailed to
the
day
on
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be
the
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taxpayer and shall not be subject to
further appeal, except that judicial
review of the decision may be sought
pursuant to sections 1094.5 and 1094.6 of
the California Code of Civil Procedure
only if judicial review is commenced no
later than the ninetieth (90th) day
following the date on which the
Director's decision is made final.
SECTION 2. Any provision of the Santa Monica Municipal
Code or appendices thereto inconsistent with the provisions of
this Ordlnance, to the extent of such inconsistencles 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 thls Ordinance lS 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 port1ons of this Ordinance. The City Council hereby
declares that it would have passed this Ordinance, and each and
every sect1on, subsection, sentence, clause, or phrase not
declared lnvalld or unconstitutional w1thout regard to whether
any portion of the Ordinance would be subsequently declared
invalid or unconst1tutional.
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SECTION 4. The Mayor shall sign and the Clty Clerk shall
attest to the passage of this Ordinance.
The City Clerk shall
cause the same to be published once in the official ne".[spaper
within 15 days after its adoption. This Ordinance shall become
effective after 30 days from its adoption.
APPROVED AS TO FORM:
M.,...;f Vn - ~
ROBERT M. MYERS U
City Attorney
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Adopted and approved this 13th day of June, 1989.
D~ )
Mayor
~
I hereby certify that the foregoing Ordinance No. 1485(CCS)
was duly and regularly introduced at a meeting of the City
Council on the 23rd day of May 1989; that the said Ordinance was
thereafter duly adopted at a meeting of the city Council on the
l3th day of June 1989 by the following Council vote:
Ayes: councilmembers: Abdo, Finkel, Genser, Jennings,
Reed, Mayor Zane
Noes: councilmembers: Katz
Abstain: Councilmembers: None
Absent: Councilmembers: None
ATTEST:
L~
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