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service that they commonly provide to residential and commercial/industrial
customers in the City, and the charges therefor, including unbundled
components and those items that are mandated by state or federal
regulatory agencies as a condition of providing such gas service. The Tax
Administrator may, thereafter, issue and disseminate to such gas service
suppliers an administrative ruling identifying those components and items
which are: (i) necessary or common to the receipt, use and enjoyment of gas
service; or (ii) currently, or historically have been, included in a single or
bundled rate for gas service by a local distribution company to a class of
retail customers. Unbundled charges for such components and item shall be
subject to the tax of subsection (a) above.
(c) As used in this Section, the term "charges" shall include the value
of any other services, credits, property of every kind or nature, or other
consideration provided by the service user in exchange for the gas or
services related to the provision of such gas. If a non-taxable service and a
taxable service are billed together under a single charge, the entire charge
shall be deemed taxable unless the service supplier can reasonably identify
charges not subject to the utility users tax based upon its books and records
that are kept in the regular course of business, which shall be consistent with
generally accepted accounting principles,
(d) There shall be excluded from the base on which the tax
imposed in this Section is computed: (1) charges made for gas which is to
be resold and delivered through mains, pipes, or any pipeline distribution
2
system; (2) charges made for gas to be used in the generation of electricity
by an electrical corporation; (3) charges made by a gas public utility for gas
used and consumed in the conduct ofthe business of gas public utilities; and
(4) until December 31,2010, unless extended by resolution adopted by the
City Council, charges made for gas used in the propulsion of a motor vehicle,
as that phrase is defined in the California Vehicle Code, utilizing natural gas,
(e) The tax on gas provided by self-production or by a non-utility
service supplier not under the jurisdiction of this Chapter shall be collected
and remitted in the manner set forth in Section 6.72.045 of this Chapter. All
other taxes on charges for gas imposed by this Section shall be collected
from the service user by the gas service supplier or its billing agent.
amount of tax collected in one (1) month shall be remitted to the
Administrator, and is due to the Tax Administrator on or before the twentieth
(20th) day of the following month; or, at the option of the person required to
collect or remit the tax, such person shall remit an estimated amount of tax
measured by the tax billed in the previous month or upon the payment
pattern of the service user, which must be remitted to the Tax Administrator
on or before the twentieth (20th) day of the following month.
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, is hereby repealed or modified to that extent necessary to
effect the provisions of this Ordinance.
3
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 competent jurisdiction, such decision shall not affect the validity of the remaining
portions of this Ordinance. The City Council hereby declares that itwould 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 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. This Ordinance shall become effective 30
days from its adoption.
APPROVED AS TO FORM:
4
Adopted and approved this 28th day of October, 2000. r
~'l~
Ken Genser, Mayo't
State of California )
County of Los Angeles) ss.
City of Santa Monica )
I, Maria M. Stewart, City Clerk of the City of Santa Monica, do hereby certify that the
foregoing Ordinance No. 1993 (CCS) had it's introduction on November 14, 2000, and
was adopted at the Santa Monica City Council meeting held on November 28, 2000, by
the following vote:
Ayes:
Council members: Holbrook, Rosenstein, McKeown, Feinstein, Bloom,
Mayor Pro Tem O'Connor, Mayor Genser
Noes:
Council members: None
Abstain: Council members: None
Absent: Council members: None
ATTEST:
~-~j-
Maria M. Stewart, City lerk