SR-212-005 (7)
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DEe 1 0 1985
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CA:RMM:rmdlll/hpca
city Council Meeting 12-10-85
Santa Monical California
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STAFF REPORT
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TO:
Mayor and City council
FROM:
city Attorney
SUBJECT:
Ordinance Amending Municipal Code section 6632
Relating to Refund of utility Users Tax
At its meeting on November 26, 1985, the city Council
introduced for first reading an ordinance amending Municipal Code
section 6632 relating to the refund of utility users tax. The
ordinance is now presented to the City Council for adoption.
RECOMMENDATION
It is respectfully recommended that the accompanying
ordinance be adopted.
PREPARED BY: Robert M. Myers, City Attorney
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BEFORE DISTRIBUTrO~ CHECK CONTE~T OF ALL
DISTRIBUTIOK OF RESOLUTION #
CounCll r-leetlng Date /cf/o/.J's-
Agenda I tern if ((; ~ If
Was 1 t amended? ;Y'cr
FOR CITY CLERK'S ACTI011
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ORDINA\JCE it /'5 :s- /
Introduced: /~C~~~
Adopted:
AIJi?AYS PUBLISH AOOP1't1J ORDINANCES*
*Cross out Attorney's a?proval
VOTE: AffirPlatlve, c;.~ //.1::*7, ;C
NegatIve
AbstaIn'
\bsent' i~ ~~/ ~
PROOf VOT!:C: l:n~r.~OrHER PERSO;\T 'BEFORE A\TYTHIKG
DISTRlDUTIO~ ORIGI~AL LO be signed. sealed and filed In Vault.
:.JEWSPAPER PUBLICATION (Date: )
Department origInatIng staff report ( )
Idanagewent Ser~i~e? Lynne Barrette urdinances only
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Agency mentioned In document or staff report
(cert I fled?)
Subject file (agenda packet) 1
Counter file 1
Others:
AIrport Parking Auth.
A.udltorurn Personnel
BUIlding Dept. Planning
EnVIron. Sent. PolIce (en-
forcement?)
FInance I
Purchasing .
FIre
Recr/Parks
General Ser\'
TransportatIon
LIbrary
Treasurer
l'-Ianager
SEKD FOUR COPIES OF ALL ORDI~A~CES TO:
COD~D SYSTEMS, Atin Peter Mac~earLe
12_0 Hain J""'~roe t
AV0~1 ~~w Jersev_07717 _
SEND FOUR COPIES OF ALl. ORTlTNA\'rFS-_TO:
PRESIDI7\G JUDGE
SA:.JTA NO~ICA MU~ICTPAL COURT
~ 725 )lAI~ STREET
SA~TA MONICA, CA 90401
*Check Code Sections before sendmg.
TOTAL COPIES
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CA:RMM:rmdllla/hpca
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
remitted 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 tax; provided, however, that
neither 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 credi ted 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 establ ishes entitlement thereto
by such written records as the Director of
Finance may deem necessary.
(d)
Noblithstanding
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 ci ty Council hereby
declares that it would have passed this ordinance and each and
every sectoin, subsection, sentence, clause, or phrase not
declared invalid or unconstitutional without regard to vlhether
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 publ ished 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:
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ROBERT M. MYERS - q~--
city Attorney
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Adopted and approved thIS 10th day of December, 1985.
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I 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 2~th 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: Councllmembers:
Jennings, H. Katz and Zane
ATTEST:
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CIty Clerk