O1863
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Council Meeting 9-24-96 Santa Monica, California
ORDINANCE NUMBER 1863 (CCS)
(City council Series)
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF SANTA MONICA AMENDING SECTIONS 6.72.010, AND 6.72.070
AND 6.72.090 TO THE SANTA MONICA MUNICIPAL CODE
THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES HEREBY
ORDAIN AS FOLLOWS:
SECTION 1. Subparagraph (d) of Section 6.72.010 of the Santa
Monica Municipal Code is hereby amended to read as follows:
6.72.010 Definitions.
Except where the context otherwise requires, the
definitions given in this section govern the construction
of this Chapter.
(a) Person. "Person" shall mean any domestic or
foreign corporation, firm, association, syndicate, joint
stock company, partnership of kind, joint venture, club,
Massachusetts business or common-law trust, society,
individual, or municipal corporation.
(b) city.
"City" shall mean the City of Santa
Monica.
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(c) Telephone corporation, Electrical corporation,
and Gas corporation. "Telephone corporation, 11
"electrical corporation," and "gas corporation1l shall
have the same meanings as defined in section 234, 218,
222, 241 and 215.5, respectively, of the Public utilities
Code of the state of California, as said sections existed
on January 1, 1969. "Electrical corporation" shall be
construed to include any municipality or franchised
agency engaged in the selling or supplying of electrical
power to a service user.
(d) Tax Administrator. "Tax Administrator"
shall mean the Director of Finance-City Controller
of the City of Santa Monica.
(e) Service supplier. "Service Supplier" shall
mean a person required to collect and remit a tax imposed
by this Chapter.
(f) Service User. "Service User" shall mean a
person required to pay a tax imposed by this Chapter.
(g) Month. "Month" shall mean a calendar month.
SECTION 2. section 6.72.070 of the Santa Monica Municipal
Code is hereby amended to read as follows:
6.72.070 COllection Of tax.
(a) Every person receiving payment of charges
from a Service User shall collect the amount of tax
imposed by this Chapter from the Service User.
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(b) The tax shall be collected insofar as
practicable at the same time as and along with the
collection of charges made in accordance with the
regular billing practice of the Service Supplier.
(c) The duty to collect tax from a Service
User shall commence with the beginning of the first
regular billing period applicable to that person
which starts on or after the July 1, 1969. Where a
person receives more than one (1) billing, one or
more being for different periods than another, the
duty to collect shall arise separately for each
billing period.
(d) Notwithstanding the foregoing, the Tax
Administrator shall have the power both to waive
the duty of the person required to collect tax from
a Service User, and to impose such duty on a
prospective basis only, so long as such waiver or
such prospective application is in writing and
complies with any Administrative Rules adopted by
Resolution of the city Council to facilitate the
implementation of this Chapter. Except as
otherwise permitted by ordinance or Administrative
Rules adopted by Resolution of the city Council,
the decision of the Tax Administrator shall be
final and not appealable to the City Council, but
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subject to judicial review pursuant to CCP section
1094.5.
SECTION 3. section 6.72.090 of the Santa Monica Municipal
Code is hereby amended to read as follows:
6.72.090 Penalty.
(a) Taxes collected from a Service User which
are not remitted to the Tax Administrator on or
before the due dates provided in this ordinance are
delinquent.
(b) Penalties for delinquency in remittance
of any tax collected or any deficiency
determination, shall attach and be paid by the
person required to collect and remit at the rate of
fifteen percent (15%) of the total tax collected or
imposed herein.
(c) The Tax Administrator shall have power to
impose additional penalties upon persons required
to collect and remit taxes under the provisions of
this ordinance for fraud or negligence in reporting
or remitting at the rate of fifteen percent (15%)
of the amount of the tax collected or as recomputed
by the Tax Administrator.
(d) Every penalty imposed under the
provisions of this Section shall become a part of
the tax required to be remitted.
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(e) The Tax Administrator shall have the
power to reduce or to waive any penalty upon
persons required to collect and remit taxes under
the provisions of this Chapter so long as such
reduction or waiver is in writing and complies with
any Administrative Rules adopted by Resolution of
the city Council to facilitate the implementation
of this Chapter. Any request for reduction or
waiver of any penalty assessed pursuant to this
section shall be made in writing no later than
thirty (30) days following the assessment of the
penalty. Except as otherwise permitted by
ordinance or Administrative Rules adopted by
Resolution of the City council, the decision of the
Tax Administrator shall be final and not appealable
to the City Council, but subject to jUdicial review
pursuant to CCP section 1094.5.
SECTION 4. 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, is
hereby repealed or modified to that extent necessary to effect the
provisions of this Ordinance.
SECTION 5. If any section, subsection, sentence, clause, or
phrase of this Ordinance is for any reason held to be invalid or
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unconstitutional by a decision of any court of competent
jurisdiction, such decision shall not affect the validity of the
remaining portions of this Ordinance.
The city Council hereby
declares that it would have passed this Ordinance and each and
every section, subsection, sentence, clause, or phrase not declared
invalid or unconstitutional without regard to whether any portion
of the Ordinance would be subsequently declared invalid or
unconstitutional.
SECTION 6.
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.
This Ordinance shall become
effective 30 days from its adoption.
APPROVED AS TO FORM:
~~
MARSHA JON~$ MOUTRIE
City Attorh'ey
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4J;~~
Mayor
State ofCahfomla )
County of Los Angeles) ss
CIty of Santa Maruca )
I. Mana M Stewart, Clty Clerk of the Clty of Santa Maruca, do hereby cernfy that the foregomg
Ordmance 1'\0 1863 (CCS) had Its first readmg on September 10. 1996. and had lts second
readmg on September 24. 1996 and was passed by the followmg vote
Ayes
COUllell members
Abdo, Ebner, Genser, Greenberg, Holbrook. O'Connor.
Rosenstem
Noes
Counell members
None
Abstam
Counell members
None
Absent
COUllCll members
None
ATTEST
\...
~ ~ -~e>-S
Clty Clerk
1
PROOf O. PUBLII liON
(2015.5 C.C.P,)
STATE OF CALIFORNIA,
County of Los Angeles,
I am a citizen of the United States and a
resident of the County aforesaid; I am over
the age of eighteen years, and not a party to
or interested in the above-entitled matter, 1
am the principal clerk of the printer of the
THE OUTLOOK
1.......4.~.......~..'..1.~....._.,.................
a newspaper of general circulation, printed
and pUblished .~"'.IJ..X. f;~~t:.~ .~Ynl1/}X.
in the City of ,~.M:r^.1\'9NJk^............
County of Los Angeles, and which
newspaper has been adtudged a newspaper
of general circulation by the Superior Court
of the County of Los Angeles. State of
Californ ia, under the date of.!~!\h .~~ 19 .~~.,
Case Number ..~11.n.!!.....; that the notice,
of which the annexed Is a printed copy (set
in type not smaller than nonparei!), has
been published in each regular and entire
issue of said newspaper and not In any
supplement thereof on the following dates,
to.wit:
. . .. . .. .. .s~I. 2& . .. . .. . .. .. . . . .. .. . . .. .II .. .. .. . . .. . . .. .. .. .. .. .. .. .. .. .. ..
al I in the year 19.. .96-
I certify (or declare) under penalty of
perjury that the foregoing is true and
correct
Dated at.... ~~~.1'~. r'1I9.J:l~~.~.................. ~'I'"''''
California, this... ~8... ,day of.. :u.1?:r, 19 .96.
t-a-
....................
The Oudool,
1920 ColoradO Ave
Santa Monica, California 90404
(310) 829-6811
ft..... LOS 11-.....06_
VIJM'f ANGELES I~
e
This space is for the County Clerk's Filing Stamp
Proof of Publication of
.,....................,.......,~..........................
..........................................................
EO 9-118
City of Santa Monica
Ordmance Numbm' 1863 (CCS)
(Cny CoUIlC11 Series)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA
MONICA AMENDING SECTIONS 6 72 010, AND 672.070
AND 6 72 090 OF THE SANTA MONICA MUNICIPAL CODE
The folloWIng IS a summary of Ordmance Number 1863 (CCS) JIlllP8tM by me Office of the
CttyAttomey
Ordmance Number 1863 (CCS) (the "OnllDance") IIlMIIds tine Soctums of the MUnicipal
Code related to the City's Utility Usen TIX. The: OrdUllDl:l: ~ Secti~ 6 72 010 to change the
term "Tu Admuustration" to "Tax Adminiatrator" The Tax Admmis1ndDr 1!l DJrector of Finance-
City Controller of the City SectIon 6 72 070 his been mnended to proVIde cbat Ibc Tax AdmlDIstrator
has the power both to WBJVe the duty oflha penon reqw:red to collect lBX from a Servwe User, and to
lDlpo5e that duty on a prospect!ve basIB only The Wlliver or !he prospectiw! appIicanon must ~ In
wntln& and must comply With any AdmmiaItanon Rules .&lpIed by teIOhrtion by tho City Council to
facilitate IIDplenlmlation of Chapter 6.72 FUJBlly, h Ordmanct: llDeadI Section 6.72 D90 to proVIde
that the Tax Adnllmstrator has the po_ to roduce or to WBlve III1Y penalty upon per.iOlIIl required to
collect and rmnt Unbty User Taxe!I The reduclion or widver ofthB penalty must be In wn1ing and
must comply With any Admllllstnlt1VC Rules which are adopted by the City Council to facJhtate "the
nnpJemenqbon of tins Chapter All requests for reduction or wuver of lIllY penaJly assessed pursuant
to Secbon 6 72 090 must be made in wntmg lID liter than 30 days following the 8S8C5SllIelrt of the
penalty The deciSions of the Tax Admmistrator made JNfSllBnl:lO enber Section 6 72 0'71) or
6 72 090, except as otherwise permitted by ordmance or Councd adopted AdmlDlSlfal1vc Rules, are
final and not appealable to the City CollllCiI The decisions are sub.Ject to JudiCial reVIeW purswmt to
Code of CIVil Procedure Sectlon 1094 ,
Ordlllance Numb<< 1863 (CCSl wu adopted WI September 24, 1996, and shall become
effective 30 days.JTom its 1IIlIophon . ~.
I, Maria M ~ City C1mt. do henlby Cl;llrtify... Ordinance Number 1863 (CCS) had Its
first reading on Septenaber 1G, 1996, and hid its IIeOOnd reBdmg on September 24, 1996, and WlIS
passed by the followiq. !lote
Ayes
CoUl1Cll members Abdo, Ebner, Geoser, Greenberg, Holbrook, O'Connor.
ao-stein
Noes
CouncIl members. None
Abstain'
COWlCd mernbm None
Absent
Cowed JIIeJ11ban None
ISI MARlA M STEWART
city C\ck
The full teJrt of the above Ordlnuce IS avulable upon ~uesfftom 1he tlft"1Ce of tile City
Clerk. located at 1685 Main Street, Room ](n. SantI! Momea. Phone' (310) 4S8-B2l1
Pub .September 28. 1996