SR-212-005 (8)
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City Council Meeting 11-26-85
Santa Monica,
Cal i forn~DM 2 fJ ,.
STAFF REPORT
TO:
Mayor and City council
FROM:
city Attorney
SUBJECT:
Ordinance Amending rIunicipal Code section 6632
Relating to Refund of utility Users Tax
At its meeting on November 12, 1985, the city Council
directed the City Attorney to prepare an ordinance authorizing
approval of certain utility user tax refunds.
In response to
this direction, the accompanying ordinance has been prepared and
is presented for city council consideration.
The accompanying ordinance would add subsection Cd) to
Municipal Code section 6632.
This new subsection would
authorize a utility to refund to utility users the amount of
taxes paid in connection \vith refunds on past utility charges
required by actions of the Public utilities commission.
RECOMMENDATION
It is respectfully recommended that the accompanying
ordinance be introduced for first reading.
PREPARED BY: Robert M. Hyers, city Attorney
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CA:RMM:rmdllla/hpca
City Council Meeting 11-26-85
Santa Monica, California
ORDINANCE NUMBER
(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 remit 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 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 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 I-Ionica 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 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.
The ordinance shall become
effective after 30 days from its adoption.
APPROVED AS TO FORM:
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ROBERT M. MYERS ~
City Attorney
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