2002/08/06 City Council Resolution (7)RESOLUTION NO. 2002- 174
A RESOLUTION OF THE ROHNERT PARK DIR ECTING THE SUBMISSION TO THE
QUALIFIED ELECTORS OFL� CITY OF
AND COLLECTION OF A TAX
MEASURE APPROVING THE E
ON TELEPHONE COMMUNICATIONS AND VIDEO SERVICES
COMMENCING JANUARY 1, 2003
WHEREAS, pursuant to Election Code Section 9222, the City Council may submit
to the qualified electors of the City a ballot measure, without petition therefor, by
ordinance or resolution; and
WHEREAS, pursuant to Government Code Section 53723, the City Council
desires to submit to the qualified electors of the City at a November 5, 2002 general
municipal election a measure approving an ordinance (a copy of which is attached to this
resolution) enacting and imposing a tax of six percent (6 %), and four percent (4 %), on
amounts paid by 'commercial and -- residential users, respectively for telephone
communications and video services as further defined by Ordinance No.684 ;and
WHEREAS, Ordinance No. 684 is attached to this Resolution as Exhibit A.
NOW, THEREFORE, be it resolved by the City Council of the City of Rohnert
Park as follows:
Section 1. The City Council, pursuant to Government Code Section 53723
hereby orders that the following question be submitted to the qualified electors of the City
of Rohnert Park at a general municipal election to be held on November 5, 2002:
MEASURE it it: ENACTMENT OF NEW TAX ON TELEPHONE
COMMUNICATIONS AND VIDEO SERVICES
COMMUNICAT
"SHALL A TAX BE IMPOSED ON RATE O O4E FOR RESIDENIOAL
AND VIDEO SERVICES AT THE
USERS AND 6% FOR COMMERCIAL USERS BEGINNING ON JANUARY
1, 2003?
Yes No
Section 2. The City Clerk is hereby directed to transmit a copy of the measure
set forth in Section 1 above to the City Attorney, who shall prepare an impartial analysis
of the measure in accordance with Section 9280 of the Elections Code.
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Sect_ 3. In the event that the Utility (Telephone) Users Tax Ordinance is not
be approved by a majority vote of the electors casting ballots in favor of the adoption of
the Utility Users Tax Ordinance on November 5, 2002, then the Utility Users Tax
Ordinance shall have no force or effect.
Section 4. Provided the imposition, levy and procedures for the administration
and collection of the general taxes as set forth in the Utility (Telephone) Users Tax
Ordinance are approved by a majority vote of the electors casting ballots in favor of the
Ordinance on November 5, 2002, the operative date of the approval, imposition, levy'and
procedures for the administration and collection of such taxes shall be January 1, 2003.
Section 5. The City Clerk is hereby directed to file a certified copy of this
resolution with the Board of Supervisors and the County Election Department of the
County of Sonoma.
- DULY- - - AND.-- REGULARLY ADO-PTED=by_the._Council_of the. -City of Rohnert Park
this 6th day of August, 2002.
ATTEST: CITY
CITY OF ROHNERT PARK
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MAYOR
MACKENZIE: AYE REILLY: ABSENT VACANCY: N/A VIDAK- MARTINEZ: AYE FLORES: AYE
AYES: (3) NOES: (0) ABSENT: (1) ABSTAIN: (0)
Ordinance No. 684
An Urgency Ordinance of the City Council of the City of Rohnert Park
Adding Chapter 5.32 to the Rohnert Park Municipal Code
Imposing a Tax on the use of Telephone Communications and Video
Services
The City Council of the City of Rohnert Park does hereby ordain as
follows:
SECTION ONE. Chapter 5.32 — Telephone Communications and Video Services
Tax is hereby added to the Rohnert Park Municipal Code to read as follows:
Chapter 5.32 Telephone and Communications and Video Services Tax
Section 5.32.010 Title.
This chapter imposes a tax on the use of telephone communications and video
services in the City of Rohnert Park and shall be known as the Rohnert Park
Telephone Communications and Video Services Tax.
Section 5.32.020 Definitions.
The following words and phrases whenever used in this chapter shall be construed as
defined in this section.
A. "Billing address" shall mean the mailing address of the service user where the
service supplier submits invoices or bills for payment by the customer.
B. "City" shall mean the City of Rohnert Park.
C. "Intrastate Telecommunication" shall mean all telecommunications regardless of
routing that either (1) originate in the City and terminate in the State, or (2) originate in
the State and terminate in the City, where, in either instance, the service or billing address
of the service user is in the City.
D. "Interstate Telecommunications" shall mean all telecommunications that either (1)
originate in the City and terminate in another state, or (2) originate in another state and
terminate in the City, where, in either instance, the service or billing of the service user is
in the City.
E. "Month" shall mean a calendar month.
F. "Person" shall mean, without limitation, any domestic, non - profit, or foreign
corporation; firm; trust; estate; association; syndicate; joint stock company; limited
liability company; partnership of any kind; joint venture; club; cooperative; receiver,
trustee, guardian or other representative appointed by order of any court; or any natural
individual.
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G. "Service address" shall mean the residential street address or the business street
address of the service user's primary place of telephone communication service usage.
H. "Service supplier" shall mean any entity or person that provides telephone
communications or video services to a user of such services within the City. The term
shall include any entity or person required to collect, or self - collect under Section
5.32.090 of this chapter, and remit a tax imposed by this chapter, including its billing
agent in the case of video services suppliers.
I. "Service user" shall mean a person required to pay a tax imposed by this chapter. In
general, a service user is the person in whose name a service supplier delivers the
services and other compensation activities provided by a service supplier and who is
responsible to the service supplier for paying for the cost of such services.
J. "Tax administrator" shall mean the Finance Director of the City.
K. "Telecommunication services" shall mean, in addition to the meaning ordinarily and
popularly ascribed to it, without limitation, the transmission of messages or information
(including but not limited to voice, data, facsimile, video, text) through the use of the
local, toll and wide area telephone service; telegraph, teletypewriter and computer
services; cellular telephone services; or any other transmission of messages or
information by electronic or similar means through "interconnected service" with the
"public switched network" (as those terms are commonly used in the Federal
Communications Act and the regulations of the Federal Communications Commission)
by wire, cable, fiber- optics, light waves, laser, microwaves, radio waves, switching
facilities, satellite or similar facilities, whether such service is provided by a telephone
corporation, competitive access provider, private communication service provider, or any
other person. "Telecommunication services" shall include access services, and any other
services that are an adjunct to the transmission of messages or information described
above. "Telecommunication services" shall not include land mobile services or maritime
mobile services [as defined in Part 20 of Title 47 of the Code of Federal Regulations],
which are not interconnected with the public switched network.
L. "Telephone corporation," shall mean a corporation or person as defined in
California Public Utilities Section 234.
M. "Video services" shall mean any and all services related to the providing of
video programming (including origination programming), including any
communications that are ancillary, necessary or common to the use and enjoyment
of the video programming, regardless of the content of such video programming or
communications. "Video services" shall not include services for which a tax is
paid under Section 5.32.030 of this chapter.
N. "Video service supplier" shall mean any person, company, or service which provides
one or more channels of video programming, including any communications that are
ancillary, necessary or common to the use and enjoyment of the video programming
(including the leasing of channel access to provide such video programming or
communications), to or from an address in the City, including to or from a business,
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home, condominium, or apartment, where some fee is paid, whether directly or included
in dues or rental charges for that service, whether or not public rights -of -way are utilized
in the delivery of the video programming or communications. A "video service supplier"
includes, but is not limited to, multi- channel video programming distributors [as defined
in 47 U.S.C.A. Section 522(13)], providers of cabletelevision, open video systems (OVS)
suppliers, suppliers of cable television, master antenna television, satellite master antenna
television, multichannel multipoint distribution services, direct broadcast satellite (to the
extent allowed by federal law), and other suppliers of video programming or
communications (including two -way communications), whatever their technology.
Section 5.32.030 Video services tax.
A. There is hereby imposed a tax upon every person using video services in the City
from a video service supplier. The tax imposed by this section shall be at the rate of four
percent (4.0/0) of the charges made for such video services to residential customers and
six percent (6.0 %) of the charges made for commercial customers. For purposes of this
section, "commercial customers" shall include all those customers that are not residential
customers and that are not a non - profit corporation (as defined by Internal Revenue Code
Section 501(c). The tax shall be collected from the service user by the video service
supplier or its billing agent.
B. The tax administrator, from time to time, may survey the video service suppliers in
the City to identify the various components of video service that are being offered to
customers within the City, and the charges therefore. The tax administrator may,
thereafter, issue and disseminate to such video service suppliers an administrative ruling
identifying those components that are: i) necessary or common to the receipt, use and
enjoyment of video service; or, ii) which currently are, or historically have been, included
in a bundled rate for video service by a local distribution company. Charges for such
components 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 video services. 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 the non - taxable service
services 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. The tax imposed in this section shall be collected from the service user by the video
service supplier, its billing agent, or a reseller of such services. In the case of video
service, the service user shall be deemed to be the purchaser of the bulk video service
(e.g., an apartment owner), unless such service is resold to individual users, in which case
the service user shall be the ultimate purchaser of the video service. The amount collected
in one month shall be remitted to the tax administrator on or before the last day of the
following month and must be received by the tax administrator on or before the last day
of the following month.
Section 5.32.40 Telephone Communications Services Tax
A. There is hereby imposed a tax upon every person using any international, interstate
and /or intrastate telephone communications services in the City, other than a telephone
corporation. The tax imposed by this section shall be at the rate of four percent (4.0 %) of
the charges made for such telephone communications services to residential customers
and six percent (6.0 %) of the charges made for commercial customers. For purposes of
this section, "commercial customers" shall include all those customers that are not
residential customers and that are not a non - profit corporation (as defined by Internal
Revenue Code Section 501(c). The tax shall be collected from the service user by the
video service supplier or its billing agent. To the extent allowed by law, the tax on
telephone communications services shall apply to a service user if the billing or service
address of the service user is within the City's boundaries, irrespective of whether a
particular telephone communication service originates and /or terminates within the City.
If the billing address of the service user is different from the service address, the service
address of the service user shall be used.
B. The tax imposed under subsection (A) shall not be imposed upon any person for using
telephone communication services to the extent that, pursuant to Sections 4252 and 2453
of the Internal Revenue Code, the amounts paid for such communication services are
exempt from or are not subject to tax imposed under Section 4251 of the Internal
Revenue Code. In the event that the federal excise tax on "communication services" as
provided in Sections 4251, 4252 and 4253 of the Internal Revenue Code is subsequently
repealed, any reference in this section to such law, including any related federal
regulations, private letter rulings, case law, and other opinions interpreting these sections,
shall refer to that body of law that existed immediately prior to the date of repeal, as well
as to any judicial or administrative decision interpreting such federal excise tax law,
which is published or rendered after the date of the appeal.
C. The tax administrator may, from time to time, issue and disseminate to
telecommunication service suppliers, which are subject to the tax collection requirements
of this ordinance, an administrative ruling identifying those telecommunication services
that are subject to the tax of subsection (A) above. This administrative ruling shall be
consistent with legal nexus and the federal excise tax rules, regulations, and laws
pertaining to "communications services," and shall not impose a new tax, revise an
existing tax methodology, or increase an existing tax.
D. 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 telephone communication services. 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 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.
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E. As used in this section, the term "charges" shall not include:
1. Charges for services paid for by inserting coins in coin - operated telephones except
that where such coin - operated service is furnished for a guaranteed amount, the amounts
paid under such guarantee plus any fixed monthly or other periodic charge shall be
included in the base for computing the amount of tax due.
2. Charges for any type of service or equipment furnished by a service supplier subject
to public utility regulation during any period in which the same or similar services or
equipment are also available for sale or lease from persons other than a service supplier
subject to public utility regulation.
F. To prevent actual multi jurisdictional taxation of telephone communication services
subject to tax under this section, any service user, upon proof to the tax administrator that
the service user has previously paid the same tax in another state or city on such
telephone communication services, shall be allowed a credit against the tax imposed to
the extent of the amount of such tax legally imposed in such other state or city; provided,
however, the amount of credit shall not exceed the tax owed to the City under this
section. For purposes of establishing. sufficient legal nexus for the imposition and
collection of utility users' tax on charges for telephone communication services pursuant
to this chapter, "minimum contacts" shall be construed broadly in favor of the imposition
and collection of the utility users' tax to the fullest extent permitted by California and
federal law, and as it may change from time to time.
G. The tax on telephone communication services imposed by this section shall be
collected from the service user by the service supplier. The amount of tax collected in one
(1) month shall be remitted to the tax administrator on or before the last day of the
following month; and must be received by the tax administrator on or before the last day
of the following month.
Section 5.32.50 Exemptions For Residential Customers
A. The taxes imposed by this chapter shall not apply to any person sixty -five (65) years
of age or over, or to any person whose total personal income, from all sources, for the
previous calendar year, does not exceed that level which shall constitute "very low
income" as established annually on January 31" by the U.S. Department of Housing and
Urban Development. The U.S. Department of Housing and Urban development defines
very low income as 50% of the Sonoma County Median Income with income adjustments
made for family size. For the purpose of determining income, the income of the entire
household from all sources will be evaluated. Very low income applicants must be able
to prove financial independence according the most recent U.S. Internal Revenue Service
regulations and standards. Any taxpayer claiming the exemption under this section shall
be required to demonstrate their entitlement thereto annually by submitting an
application, on a form approved by the Tax Administrator, that shall state those facts and
provide the supporting documentation that qualify the applicant for this exemption. Such
supporting information may include, but is limited to, federal income tax returns and W -2
forms. The Tax Administrator shall publish a written policy explaining the procedure to
apply for an exemption and describing the information that must be submitted by the
service user.
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B. Once annually (July), the City Manager, or his or her designee shall receive all
applications and certify as exempt those subscribers who are sixty -five years of age or
older or whose gross annual income constitutes "very low income" as defined in
subparagraph A. Upon completion of the verification process, the City Manager, or his or
her designee shall process within thirty days refunds to qualified applicants. The refund is
limited to taxes paid over a period of the previous six months prior to the refund
application. All exemptions given to individuals sixty -five years or older shall continue
and be renewed automatically by the City Manager or his or her designee. Very low
income exemptions will expire each year. The very low income applicant will be
required to submit an exemption application on an annual basis to continue their
exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of
the exemption provided by this section when the basis for such exemption either does not
exist or ceases.
C. If deemed exempt by the Tax Administrator, such service user shall give the Tax
Administrator timely written notice of any change in service suppliers so that the Tax
Administrator can properly notify the new service supplier of the service user's tax
exempt status. A service user that fails to comply with this section shall not be entitled to
a refund of taxes collected and remitted to the Tax Administrator from such service user
as a result of such non- compliance. Upon request of the Tax Administrator, a service
supplier or non - utility service supplier, or its billing agent, shall provide a list of the
names and addresses of those customers which, according to its billing records, are
deemed exempt from the utility users' tax. With respect to a service user of telephone
communication services, a service supplier of such telephone communication services
doing business in the City shall, upon request of the tax administrator, provide a copy of
the federal exemption certificate for each exempt customer within the City that is served
by such service supplier.
D. The exemptions in Section 5.32.50 do not apply to commercial customers.
Section 5.32.060 Other 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 tax administrator under this
chapter, it may be refunded as provided in this section.
B. The tax administrator may refund any tax that has been overpaid, paid more than
once, or has been erroneously or illegally collected or received by the tax administrator
under this chapter, provided that no refund shall be paid under the provisions of this
section unless the claimant or his or her guardian, conservator, executor or administrator
has submitted a written claim to the tax administrator within one year of the overpayment
or erroneous or illegal collection of said tax. Such claim must clearly establish claimant's
right to the refund by written records showing entitlement thereto. Nothing herein shall
permit the filing of a claim on behalf of a class or group of taxpayers.
C. The submission of a written claim as set forth in Chapter 2.44 shall be a prerequisite
to a suit thereon.
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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 services, the
taxes paid pursuant to the ordinance on the amount of such refunded service 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 return.
Section 5.32.70 Interest and penalty.
A. Taxes collected from a service user, or owed by a service user subject to the taxes
imposed by this chapter are delinquent if not received by the tax administrator on or
before the due dates provided in this chapter. Should the due date occur on a weekend or
legal holiday, the return must be received by the tax administrator on or before the first
regular working day following the weekend or legal holiday. A direct deposit, including
electronic fund transfers and other similar methods of electronically exchanging monies
between financial accounts, made by a service supplier in satisfaction of its obligations
under this subsection shall be considered timely if the transfer is initiated on or before the
due date, and the transfer settles into the City's account on the following business day.
B. 1. Original Delinquency. If the person required to collect and /or remit the tax fails
to collect the tax (by failing to properly assess the tax on one or more services or charges
on the customer's billing) or fails to remit the tax collected, or, in the case of a service
user that fails to properly self - collect and remit the tax under Section 5.32.110 of this
chapter; the tax administrator shall attach a penalty for such delinquencies or deficiencies
at the rate of ten percent (10 %) of the total tax that is delinquent or deficient in the
remittance.
2. Continued Delinquency. Any person who fails to remit any delinquent remittance
within a period of thirty days following the date on which the remittance first became
delinquent shall pay a second delinquency penalty of ten percent (10 %) of the amount of
the tax in addition to the amount of the tax and the ten percent penalty first imposed.
3. The tax administrator shall have the power to impose additional penalties upon
persons required to collect and /or remit taxes pursuant to the provisions of this chapter
for fraud or gross negligence in reporting or remitting at the rate of fifteen percent (15 %)
of the amount of the tax collected and /or required to be remitted, or as recomputed by the
tax administrator.
4. Each penalty amount imposed pursuant to the provisions of this section, shall become
a part of the tax amount required to be remitted to the Tax Administrator.
C. Interest. In addition to any other penalties imposed by this chapter, any person
required to collect and /or remit any tax imposed by the provisions of this chapter who
fails to collect the tax (by failing to properly assess the tax on one or more services or
charges on the customer's billing) or fails to remit the tax collected, or, in the case of a
service user that fails to properly self - collect and remit the tax under this Chapter, shall
pay interest at the rate of three- quarters of one percent (3 /a %) per month, or any fraction
thereof, on the amount of the tax, exclusive of penalties, from the date on which the
remittance first became delinquent, until paid.
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Section 5.32.80 Actions to collect.
Any tax required to be paid by a service user under the provisions of this chapter shall be
deemed a debt owed by the service user to the City. Any such tax collected from a service
user which has not been remitted to the tax administrator shall be deemed a debt owed to
the City by the person required to collect and remit. Any person owing money to the City
under the provisions of this chapter shall be liable to an action brought in the name of the
City for the recovery of such amount, along with any collection costs incurred by the City
as a result of the person's noncompliance with this chapter, including, but not limited to,
reasonable attorneys' fees, plus interest and penalties as herein provided.
Section 5.32.90 Duty to collect and remit -- Procedures.
The duty of service suppliers to collect and remit the taxes imposed by this chapter shall
be performed as follows:
A. The tax shall be collected insofar as practicable at the same time as and along with
the charges made in accordance with the regular billing practices of the service supplier.
Where the amount paid by a service user to a service supplier is less than the full amount
of the charge and tax which was accrued for the billing period, a proportionate share of
both the charge and the tax shall be deemed to have been paid except in those cases
where a service user pays the full amount of the charges but notifies the service 'supplier
of his refusal to pay the tax imposed on said charges. In those cases where a service user
has notified the service supplier of refusal to pay the tax imposed on said charges, Section
5.32.110 of this chapter shall apply.
B. The duty of a service supplier to collect tax from a service user shall commence with
the beginning of the first full regular billing period applicable to the service user which
starts on or after the operative date of this chapter. Where a person receives more than
one billing, one or more being for different periods than another, the duty to collect shall
arise separately for each billing period.
C. Each person required by this chapter to collect and remit a tax shall file a return with
the tax administrator on forms approved by the tax administrator on or befoe the due date.
The full amount of the tax owed shall be included with the return and filed with the tax
administrator. The tax administrator is authorized to require such additional information
as he or she deems necessary to determine if the tax is being levied, collected and
remitted in accordance with this chapter. Returns are due immediately upon cessation of
business for any reason. Pursuant to Revenue and Tax Code §7284.6, the tax
administrator, and its agents, shall maintain such filing returns as confidential
information, and not subject to the Public Records Act. If the person subject to this
section unreasonable denies the Tax Administrator, or the Tax Administrator's
designated representative, access to such records, then the Tax Administrator may impose
a penalty of $500 on such person for each day following the initial date that the person
refuses to provide such access.
Section 5.32.100 Additional powers and duties of tax administrator.
A. The tax administrator shall have the power and duty, and is hereby directed to
enforce each and all of the provisions of this chapter.
B. The tax administrator shall have power to adopt rules and regulations not
inconsistent with provisions of this chapter for the purpose of carrying out and enforcing
the payment, collection and remittance of the taxes herein imposed. A copy of such rules
and regulations shall be on file in the office of the tax administrator.
C. Upon a proper showing of good cause, the tax administrator may make
administrative agreements to vary the strict requirements of this chapter and thereby: i)
conform to the billing procedures of a particular service supplier or service user so long
as said agreements result in collections of the tax in conformance with the general
purpose and scope of this chapter; or, ii) to avoid a hardship where the administrative
costs of collection and remittance greatly outweigh the tax benefit. A copy of each such
agreement shall be on file in the office of the tax administrator, and such agreements are
voidable by the tax administrator or the City at any time.
D. The tax administrator alone shall be authorized to determine the eligibility of any
person who asserts a right to exemption from or a refund of, the tax imposed by this
chapter.
Section 5.32.110 Assessment -- Administrative remedy.
A. Whenever the tax administrator determines that a service user has deliberately
withheld the amount of the tax owed by the service user from the amounts remitted to a
service supplier required to collect the tax, that a service user has failed to pay the
amount of the tax for a period of two or more billing periods, or whenever the tax
administrator deems it in the best interest of the City, the tax administrator may relieve
said service supplier of the obligation to collect the taxes due under this chapter from
certain named service users for specific billing periods. The service supplier shall provide
the City with the names and addresses of such service users and the amounts of taxes
owed under the provisions of this chapter.
B. The tax administrator shall notify the non - paying service user that he or she has
assumed the responsibility to collect the taxes due for the stated periods and demand
payment of such taxes. The notice shall be served on the service user by personal
delivery or by deposit of the notice in the United States mail, postage prepaid thereon,
addressed to the service user at the address to which billing was made by the person
required to collect the tax; or, should the service user have changed his or her address, to
his or her last known address. If the service user fails to remit the tax to the tax
administrator within fifteen (15) days from the date of the service of the notice upon him
or her, which shall be the date of mailing if service was not accomplished in person, a
penalty of twenty -five (25 %) percent of the amount of the tax set forth in the notice shall
be imposed, along with interest at the rate of three - quarters of one percent (3/4 %) per
month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the
date on which the remittance first became delinquent, until paid, but not less than five
dollars ($5.00).
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C. The tax administrator may make an assessment for taxes not paid or remitted by a
person required to pay or remit. A notice of the assessment shall refer briefly to the
amount of the taxes and penalties imposed and the time and place when such assessment
shall be submitted to the City Manager for confirmation or modification, who shall
appoint a hearing officer. The hearing officer shall mail a copy of such notice to the
service supplier and to the service user at least ten (10) days prior to the date of the
hearing and shall post such notice for at least five (5) continuous days prior to the date of
the hearing. Any interested party having any objections may appear and be heard at the
hearing provided his or her objection is filed in writing with the hearing officer prior to
the time of the hearing. At the time fixed for considering such assessment, the hearing
officer shall hear the same, together with any objections filed as provided in this
subsection, and thereupon may confirm or modify such assessment. Upon confirmation
or modification of the assessment, the City may seek to recover the amount of the
assessment by any lawful means, including but not limited to the bringing of an action
against the person responsible for payment of the amount.
Section 5.32.120 Appeals.
If a service user or service supplier is aggrieved by any assessment, decision or
administrative ruling of the tax administrator, or with the failure to grant a refund or
exemption as provided for under this chapter, he or she may appeal to the City Manager.
Section 5.32.130 Temporary Reduction in the Rate of Tax
Each of the taxes approved, imposed and levied by this Chapter on the operative date of
this Ordinance may be temporarily reduced and levied at a lesser rate by resolution of the
City Council. Each such temporary reduction of the tax rate shall be in effect and may be
levied at a reduced rate only for the period of time authorized in the City Council
resolution. At the conclusion of that period of time, the tax shall be levied at the full
amount of the rate in effect on the operative date of this chapter. Voter approval shall not
be required at the conclusion of the temporary reduction when the tax rate is again levied
at the rate provided for on the operative date of this chapter.
Section 5.32.140 Records.
A. It shall be the duty of every person required to collect and /or remit to the City any tax
imposed by this chapter to keep and preserve, for a period of at least three (3) years, all
records as may be necessary to determine the amount of such tax as he or she may have
been liable for the collection of and /or remittance to the tax administrator, which records
the tax administrator or his /her authorized representative shall have the right to inspect at
a reasonable time.
B. The City may issue an administrative subpoena to compel a person to deliver, to the
tax administrator, copies of all records deemed necessary by the tax administrator to
establish compliance with this chapter, including the delivery of records in a common
electronic format on readily available media if such records are kept electronically by the
person in the usual and ordinary course of business. As an alternative to delivering the
subpoenaed records to the tax administrator on or before the due date provided in the
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administrative subpoena, such person may provide access to such records outside the City
on or before the due date, provided that such person shall reimburse the City for all
reasonable travel expenses incurred by the City to inspect those records, including travel,
lodging, meals, and other similar expenses, but excluding the normal salary or hourly
wages of those persons designated by the City to conduct the inspection.
C. The tax administrator, or the tax administrator's designated representative, is
authorized to execute a non - disclosure agreement approved by the City Attorney to
protect the confidentiality of customer information pursuant to California Revenue and
Tax Code Sections 7284.6 and 7284.7.
D. If a service supplier uses a billing agent or billing aggregator to bill, collect, and /or
remit the tax, the service supplier shall: i) provide to the tax administrator the name,
address and telephone number of each billing agent and billing aggregator currently
authorized by the service supplier to bill, collect, and /or remit the tax to the City; and, ii)
upon request of the tax administrator, deliver, or effect the delivery of, any information or
records in the possession of such billing agent or billing aggregator that, in the opinion of
the tax administrator, is necessary to verify the proper application, calculation, collection
and /or remittance of such tax to the City.
E. If any person subject to record - keeping under this section unreasonably
denies the tax administrator, or the tax administrator's designated representative,
access to such records, or fails to produce the information requested in an
administrative subpoena within the time specified, the tax administrator or the tax
administrator's designated representative may impose a penalty of five hundred
dollars ($500) on such person for each day following: i) the initial date that the
person refuses to provide such access; or, ii) the due date for production of records
as set forth in the administrative subpoena. This penalty shall be in addition to any
other penalty imposed under this chapter.
Section 5.32.150 Notice of changes to ordinance:
If a tax under this chapter is repealed or reduced, or the tax base is changed, the tax
administrator shall follow the notice requirements of Public Utilities Code Section 799.
Prior to the effective date of the ordinance change, the service supplier shall provide the
tax administrator with a copy of any written procedures describing the information that
the service supplier needs to implement the ordinance change. If the service supplier fails
to provide such written instructions, the tax administrator, or its agent, shall send, by first
class mail, a copy of the ordinance change to all collectors and remitters of the City's
taxes according to the latest payment records of the tax administrator.
Section 5.32.160 Construction
This chapter shall be construed and interpreted, at all times, in a manner that is consistent
with state and federal law.
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Section 5.32.170 Severability.
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this
chapter or any part thereof is for any reason held to be unconstitutional, such decision
shall not affect the validity of the remaining portion of this chapter or any part thereof.
The City Council hereby declares that it would have passed each section, subsection,
subdivision, paragraph, sentence, clause or phrases thereof, irrespective of the fact that
any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or
phrases be declared unconstitutional.
SECTION TWO. This ordinance shall take effect immediately upon its adoption as an
ordinance relating to an election and relating to taxes for the urdinary and usual expenses
of the City, pursuant to Gov't Code Section 36937. This chapter shall become effective
on the first day after the general municipal election in November, 2002 if the taxes
imposed by this chapter are approved by a majority vote of those voting at that election.
The tax imposed under this chapter shall be applied to bills issued for billing periods
beginning the first day of January 2003.
DULY AND REGULARLY PASSED AND ADOPTED by the City Council of the City
of Rohnert Park this 6t' day of August, 2002 by the following vote:
AYES: Three (3) Councilmembers Mackenzie, Vidak- Martinez and Mayor Flores
NOES: None (0)
ABSENT: One (1) Councilmember Reilly
ABSTAIN: None (0)
VACANCY: One (1)
CITY
Approved as to form:
ity Atto ey Betsy Strauss
CITY OF ROHNERT PARK
Mayor Armando F. Flores
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