HomeMy WebLinkAbout1049ORDINANCE NO. 1049 ( 1985 Series)
AN ORDINANCE OF THE CITY OF SAN LUIS OBISPO FOR
AMENDMENT OF MUNICIPAL CHAPTER 3.16 REGARDING UTILITY USER'S TAX
BE IT ORDAINED by the Council of the City of San Luis Obispo as
follows:
SECTION 1. Chapter 3.16 of the San Luis Obispo Municipal Code is
hereby amended as follows:
3.16.110 - COLLECTIONS. A. Every service supplier receiving payment
of charges from a service user shall collect the amount of tax imposed by
this chapter from the service user.
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. If
the amount paid by a service user is less than the full amount of the
charge and tax which has accrued for the billing period, a proportionate
share of both the charge and the tax shall be deemed to have been paid.
C. The duty to collect the tax from service users shall
commence upon the operative date of the tax as set forth in Section
3.16.100.
D. Notwithstanding other provisions of this section,
whenever a service supplier, pursuant to an order of the California
Public Utilities Commission or a court of competent jurisdiction, makes a
refund to service users of charges for past utility services, the taxes
paid pursuant to this Code on the amount of such refunded charges shall
also be refunded to 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
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shall notify the City in writing of its intent to issue the refund and
estimated amounts thereof prior to the refund date. In the event this
Code is repealed, the amounts of any refundable taxes will be borne by
the City_.
SECTION 2. This Ordinance, together with the ayes and noes, shall be
published once in full, at least three (3) days prior to its final
passage in the Telegram- Tribune, a newspaper published and circulated in
said City, and the same shall go into effect at the expiration of thirty
(30) days after its said final passage.
INTRODUCED AND PASSED TO PRINT by the Council of the City of San Luis
Obispo
at
a meeting
held on the
_3rd _day of
December - - - -,
1985, on the
motion
of
-Councilman
--- - - - - --
Settle - - - - --
I seconded
by Councilwoman
Dovey
and on the following roll call vote:
AYES: Councilmembers Settle, Dovey, Griffin, Rappa and Mayor Dunin
NOES: None
ABSENT: None 'V
- ---------------------------
MA OR RON DUNIN
ATTEST:,
__ -- - - • - - - -- --------------- -
CITY C L E R K PAMELA VOGE
APPR ED:
-- =-"' =� -a -- - ----- - - - - --
City Administrativ -Of icer
a
--- Vrne;y ---------------
Cit
Finance Dire or
ORDINANCE NO. 1049
(1985 Series)
FINALLY PASSED this 17th day of December
1985, on motion of Councilman Settle , seconded by
Councilman Griffin , and on the following roll call
vote:
AYES: Councilmembers Settle, Griffin, Dovey, Rappa and Mayor Dunin
NOES: None
ABSENT: None
AW
"May r Ron Dunin
ATTEST:
Cit Clerk Pamela V es
Ole-"