HomeMy WebLinkAboutMINUTES - 12191995 - C105 C. 105
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on December 19 , 1995 by the following vote:
AYES: Supervisors Rogers, Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Election Consolidation
As requested by Joani Keegan, Deputy City Clerk Pro Tem,
City of Martinez, 525 Henrietta Street, Martinez, IT IS BY THE
BOARD ORDERED that the County Clerk is AUTHORIZED to consolidate
the tax election of the City of Martinez with the Primary
Election on March 26, 1996 .
I hereby certify that this is a true and correct copy of
an action taken and entered on the minutes of the
Board of S .sora on th date shown.
ATTESTED:
PHIL B TCHELOR,Clerk of the Board
Supervis and County A ministrator
CC : County Clerk By y Deoutv
Elections
City of Martinez
0�: MART
i
�� City of Martinez
525 Henrietta Street, Martinez, CA 94553-2394
K76
December 7, 1995
RECEIVE®
Clerk of the Board
Contra Costa County DEC 11 1995
651 Pine Street, Suite 106
Martinez, California 94553
CLERK BOARD OF SUPERVISORS
Attn: Jeanne Magl io CONTRA COSTA CO.
Chief Clerk
Dear Ms. Maglio:
Enclosed is Resolution No. 140-95 adopted by the City Council of
the City of Martinez on December 4, 1995.
Resolution No. 140-95 proposes a Utility Users Tax and the
submission to the electorate of the City at the Primary Election to
be held on March 26, 1996 the question relating to a general,
Utility Users Tax.
This Resolution requests the Contra Costa Board of Supervisors
place the Measure on the March 26, 1996 Ballot thereby
consolidating it with the Primary Election.
A copy of this Resolution has been forwarded to the County
Elections Department.
If you should have any questions, please do not hesitate to contact
me at 372-3512 .
Sincerely,
Clni Keegan
Deputy City Clerk Pro Tem
cc: Jim Jakel
Barbara Lee, CCC Elections Division
enclosure: Resolution 140-95
RESOLUTION NO. 140-95
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARTINEZ
PROPOSING A UTILITY USERS TAX; CALLING AND GIVING NOTICE
OF THE HOLDING OF A SPECIAL ELECTION TO BE HELD
MARCH 26, 1996, AND REQUESTING THE BOARD OF SUPERVISORS
OF THE COUNTY OF CONTRA COSTA TO CONSOLIDATE SAID ELECTION;
AND AUTHORIZING THE CITY CLERK OR HIS DULY AUTHORIZED
OFFICERS AND AGENTS TO CARRY OUT ALL THE NECESSARY PROCEDURES
FOR SAID ELECTION SUBMITTING TO THE VOTERS THE QUESTION
RELATING TO A GENERAL, UTILITY USERS TAX
WHEREAS, on July 24 , 1995, the City Council of the City of
Martinez adopted Ordinance No. 1223 C. S. which. imposed a utility
users tax on persons covered by the Ordinance;
WHEREAS, on September 28 , 1995, the California Supreme Court
handed down its decision entitled Santa Clara County Local
Transportation Authority v. Guarding ("Guardino") . Said decision
is not yet effective or final. However, should the Guardino
decision become effective, its implications for the said City
utility users tax are unclear and have left the financial
stability and condition of the City in uncertainty;
WHEREAS, in order to attempt to bring financial clarity to the
City and particularly with respect to the City's ability to
generate revenues by virtue of a utility users tax, the City
Council proposes the adoption of a utility users tax virtually
identical with that adopted by Ordinance No. 1223 and desires to
submit said tax as a measure to be voted upon at an upcoming
election;
WHEREAS, by placing said utility users tax measure on the ballot,
the City Council is in no way conceding or admitting that its
action in adopting Ordinance No. 1223 C. S. was unlawful or is
affected by the Guardino decision;
WHEREAS, it is desirable that the aforementioned election be
consolidated with any other local election to be held on March
26, 1996, and that within the City, the precincts, polling places
and election officers of the two elections be the same; and
WHEREAS, it is desirable that the County Election Department of
the County of Contra Costa canvass the returns of the Special
Municipal Election and that the election be handled in all
respects as if there were only one election:
utility.res 1 Dcccmbcr 6, 1995
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MARTINEZ,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS
FOLLOWS:
Section 1. The City Council proposes the adoption of a
utility users tax as set forth in the Ordinance attached hereto
as Exhibit "A" and incorporated by this reference. If adopted by
the electorate, said Ordinance would establish and impose a
general tax in the form of a utility users tax, at a rate of
3 . 25% on charges by the suppliers of telephone, electrical
energy, gas, water and video services, to be collected by such
suppliers, all- as set forth in the attached Exhibit "A" .
Section 2 . That pursuant to. the requirements of the laws of
the State of California relating to General Law Cities, there is
called and ordered to be held in the City of Martinez,
California, on Tuesday, March 26, 1996, an election.
Section 3 . That pursuant to the requirements of Section
10403 of the Elections Code, the Board of Supervisors of the
County of Contra Costa is hereby requested to consent and agree
to the consolidation of said election.
Section 4 . That the City Council, pursuant to its right and
authority, does order submitted -to the voters at the election the
following question:
"Shall the ordinance creating a utility users tax be
adopted?"
Section 5 . That should said question be approved by the
requisite vote, the ordinance attached as Exhibit "At' shall be
enacted.
Section 6 . That pursuant to Elections Code Section 9280,
the City Clerk shall transmit a copy of the measure to the City
Attorney who shall prepare an impartial analysis of the measure
in accordance with said Section 9280. Arguments for and against
said measure may be filed in accordance with applicable
provisions of the law. Pursuant to Section 9285, or § 9220 if
applicable, of the Elections Code of the State of California,
(the provisions of which are .hereby adopted) , when the clerk has
selected the arguments for and against the measure which will be
printed and distributed to the voters, the clerk shall send
copies of the argument in favor of the measure to the authors of
the argument against, and copies of the argument against to the
authors of the argument in favor. The authors may prepare and
submit rebuttal arguments not exceeding 250 words. The rebuttal
arguments shall be filed with the City Clerk not more than 10
days after the final date for filing direct arguments. Rebuttal
arguments shall be printed in the same manner as the direct
arguments. Each rebuttal argument shall immediately follow the
direct argument which it seeks to rebut. The text of the measure
shall be printed on the ballot in the voter information portion
of the sample ballot.
utility.res 2 December 6, 1995
Section 7 . That the County Election Department is
authorized to canvass the returns of said election. The election
shall be held in all respects as if there were only one election,
and only one form of ballot shall be used.
Section 8 . That the Board of Supervisors is requested to
issue instructions to the county election department to take any
and all steps necessary for the holding of the consolidated
elections.
Section 9 . That 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 Contra Costa.
Section 10. That the polls for the election shall be open
at 7 : 00 a.m. of the date of the election and shall remain open
continuously from that time until 8 : 00 p.m. of the same day, when
the polls shall be closed, except as provided in Section 14301 of
the Elections Code of the State of California.
Section 11. That in all particulars not recited in this
resolution, the election shall be held and conducted as provided
by law for holding municipal elections.
Section 12 . That notice of the time and place of holding
the election is given and the City Clerk is authorized,
instructed and directed to give further or additional notice of
the election, in time, form and manner as required by law.
Section 13 . That the City Clerk shall certify to the
passage and adoption of this Resolution and enter it into the
book of original resolutions.
I HEREBY CERTIFY that the foregoing is a true and correct copy of
a resolution duly adopted by the City Council of the City of
Martinez at a Regular Meeting of said Council held on the 4th day
of December, 1995, by the following vote:
AYES: Councilmembers Burt, Farley, Woodburn, Vice Mayor Frazer
and Mayor Menesini
NOES: None
ABSENT: None
GUS S. KRAMER, CITY CLERK
By,
Jo i Keegan
eputy City Clerk Pro Tem
City of Martinez
utiliry.res 3 December 6, 1995
ORDINANCE NO.
AN ORDINANCE O: THE CITY O, MARTINEZ ADDING CHAPTER 3.20
TO THE MARTINEZ MUNICIPAL CODE, ESTABLISHING A
UTILITY USERS TAX
The People of the City of Martinez do ordain as follows:
SECTION 1. Chapter 3 . 20 is hereby added to-_'_the Martinez
Municipal Code to read as follows:
CHAPTER 3-20
UTILITY USERS TAX
3 .20. 010 Short Title.
3-20- 020 Defini.tions.
3_20. 030 purpose and Application.
3_20. 040 Telephone Users Tax.
3_20_050 Cellular Telephone Users Tax.
3_20_ 050 Electricity Users Tax.
3_20_070 Gas Users Tax.
3_2D_080 Direct purchase of Gas or Electricity.
3_20_090 Water Users- Tax. '
3_20_100 Video Users •Tax_
3_20_110 Exemptions.
3_20_120 Delinquent Taxes.
3_20_130 Actions to Collect.
3_20.140 Collection procedures.
3_20.150 Additional powers and Duties Of Tax Administrator.
3_2D_150 Assessment - Service User Administrative Remedy.
3_20_170 Records.
3_2D_180 Refunds.
3_20_190 Termination or Suspension.
3_20_200 Sunset Provision.
CHAPTER 3_20
UTILITY USERS TAX
3_20_010 Short Title.
This ordinance shall be known as the Utility Users Tax Ordinance
and the taxes imposed hereunder may he collectively referred to as
the Utility Users Tax.
EXMIT A
3 .20. 020 Definitions.
Except where the context otherwise requires, the definitions in
Municipal Code § 1 . 04 . 010 and the follo : ng definitions shall
govern the construction of this Chapter:
A. "City" means the City of Martinez .
B. "City Council" means the City Council of the City of Martinez .
C. 'Electrical corporation, " shall have the same meaning as
defined in Public Utilities Code § 2180 and shall also
include any public agency or person engaged in the selling
or supplying of electrical power to a service user.
D. "Gas" means any natural or manufactured gas or fuel used for
light, heat or power.
E. 'Gas corporation" shall have the same meanings as defined in
Public Utilities Code § 222 and shall also include any
public agency or person engaged in the selling or supplying
of gas to a service user.
F. "Person" means any domestic or foreign corporation, firm,
association, syndicate; joint stock company, partnership of
any kind, joint venture, club Massachusetts business or
common law trust, society, or individuals .
G. 'Service supplier" means any person required to collect or
self-impose, collect and remit to the City the Utility Users
Tax.
H. "Service user" means a person required to pay the Utility
Users Tax.
I . 'Tax Administrator" means the Finance Director of the City
or designee.
J. 'Telephone corporation" shall have the same meanings as
defined in Public Utilities Code § 234 .
K. "Cellular telephone carrier" means a carrier which provides
cellular telephone service.
L. "Video Services" shall mean any and all services related to
the providing of video programming (including origination
programming) , or communications (including two-way
communications) , regardless of the content of the video
programming or communications, and shall include the leasing
of channel access.
��. "Video Services Provider" shall mean any person who provides
one or more channels of video programming or communications
(including the leasing of channel access to provide such
video progranming or communications) to an address in the
City, including to a business, ho-ie, condominium or
apartment, where some fee is paid, whether directly or as
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
Provider" includes , but is not limited to, multichannel
video programming distributors (as defined in 47 U.S.C. §
522 (12) , providers of cable television, master antenna
television, satellite master antenna television, direct
broadcast satellite, multichannel multipoint distribution
services, and other providers of video programming or
communications (including two-way communications) , whatever
their technology.
N. `Water corporation shall have the same meanings as defined in
Public Utilities Code § 241 and shall also include any public
agency or person engaged in the selling or supplying of water
to a service user .
3.20. 030 Purpose and Application.
The purpose of this chapter is to impose a utility users tax as a
revenue measure necessary to pay the usual and current expenses
of conducting the municipal government of the City, the proceeds
of which shall be paid to the General Fund of the City.
(Ord. 1223 C. S. § 1, 1995 . )
3.20. 090 Telephone Users Tax.
A. There is hereby imposed a tax on the amounts paid for any
intrastate telephone .communication services by every person
in the City using such services (the "Telephone Users Tax" ) .
The Telephone Users Tax shall be at the rate of three and a
quarter percent (3.25%) of the charges made for such
services and shall be paid by the person paying for such
services. The Telephone Users Tax is intended to, and does,
apply to all charges billed to a telephone account having a
situs in the City, irrespective of whether a particular
telephone communication service originates and/or terminates
within the City.
B. As used in this section, "charges" shall not include 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; nor shall the term "charges" include
charges for any type of service or equipment furnished by a
service supplied subject to Public Utility regulations
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.
C. As used in this section, 'telephone communication services"
refers to that service which provides access to a telephone
system and the privilege of telephone quality communication
with substantially all persons having telephone stations
which are part of such telephone system; provided, however,
that the term 'telephone communication services" shall not
include land mobile service or maritime mobile services as
defined in Section 2 . 1 of Title 47 of the Code of Federal
Regulations, as said section existed on January 1, 1970 .
D. The Telephone Users Tax shall be collected from the service
user by the person providing the intrastate telephone
communication services, or the person receiving payment for
such services . The amount of the tax collected in one (1)
month shall be remitted to the Tax Administrator on or
before the last day of the following month; or at the option
of the person required to collect and remit the tax, an
estimated amount of tax collected, measured by the tax bill
in the previous month, shall be remitted to the Tax
Administrator on or before the last day of each month.
E. Notwithstanding the provisions of subsection (A) , the
Telephone Users Tax shall not be imposed upon any person for
using intrastate telephone communication services to the
extent that the amounts paid for such services are exempt
from or not subject to the tax imposed under Division 2 ,
Part 20 of the California Revenue and Taxation Code, or the
tax imposed under Section 4251 of the Internal Revenue Code.
3.20.050 Cellular telephone users tax.
A. There is hereby imposed a tax on the amounts paid for basic
service charges for every person residing and/or who has a
place of business in the City using cellular telephone
services. The tax imposed by this section is three and
quarter percent (3 .25%) of such basic charges, and shall be
paid by the person paying for such services.
B. "Basic service charges„ shall mean the amounts billed by a
cellular telephone company to customers for the privilege of
having the service. This term does not include the amounts
billed by a cellular telephone company for actual calls made
or received.
C. The tax imposed by this section shall be collected from the
service users by the person providing the cellular telephone
services, or the person receiving payment for such services.
The amount of the tax collected in one (1) month shall be
remitted to the Tax Administrator on or before the last day
of the following month; or at the option of the person
required to collect and remit. the tax; an estimated amount
of tax collected, measured by the tax bill in the previous
month, shall be remitted to the Tax Administrator on or
before the last day of each month.
3.20. 060 Electricity Users Tax.
A. There is hereby imposed a tax upon every person using
electrical energy in the City (the "Electricity Users Tax") .
The Electricity Users Tax shall be at the rate of three and
quarter percent (3 .250) of the charges made for such energy
by an electrical corporation providing service in the City
and shall be billed to and paid by the person using the
energy .
B. As used in this section, "charges" shall include charges
made for: (1) metered energy and (2) minimum charges for
service, including customer charges, service charges, demand
charges, standby charges and all other annual and monthly
charges, fuel or other cost adjustments, authorized by the
California Public Utilities Commission or the Federal Energy
Regulatory Commission.
C. As used in this section, `using electrical energy" shall not
include: (1) the storage of such energy by a . person in a
battery owned or possessed by such person for use in an
automobile or other machinery device apart from the premises
upon which the energy was received; provided, however, that
such term shall include the receiving of such energy for the
purpose of using it in the charging of batteries; (2)
electricity used and consumed by an electric utility
supplier in the conduct of its business; (3) the mere
receiving of such energy by an electric corporation or
governmental agency at a point within the City for resale;
and (4) the use of such energy in the production or
distribution of water by a water utility or a governmental
agency.
D. The Electricity Users Tax shall be collected from the
service user by the .person supplying the electrical energy.
The Electricity Users Tax imposed on electrical energy
supplied by a supplier not subject to the jurisdiction of
this chapter, shall be collected and remitted to the Tax
Administrator in the manner set forth in Section 3_20_080.
The amount of tax collected by a service supplier in one
month shall be remitted by U.S. mail to the Tax
Administrator, postmarked on or before the last day of the
following month; or at the option of the person required to
collect and remit the tax, an estimated amount of tax
measured by the tax billed in the previous month, shall be
remitted by U.S. mail , to the Tax Administrator, postmarked
on or before the last day of each month. The amount of the
tax remitted may be estimated by a formula based upon the
payment pattern of the supplier's customers .
E. Notwithstanding any other provision of this chapter, a
service user not having the full tax due, billed and
collected by the service supplier, shall report said fact to
the tax administrator within thirty days of said use, and
shall remit directly to the City the amount of said tax due.
F. The tax administrator may require from said service user the
filing of tax returns or other satisfactory evidence
documenting the sale price, or fair market value in the
absence of a sales price, and quantity of electricity used.
3.20. 070 Gas Users Tax.
A. There is hereby imposed a tax upon every person in the City
other than a gas corporation or electrical corporation,
using, in the City, gas which is transported through mains
or pipes or by mobile transport or by rail (the 'Gas Users
Tax" ) . The Gas Users Tax shall be at the rate of three and a
quarter percent (3 .250) of the charges made for the gas and
shall be billed to and paid by the person using the gas.
B. `Charges" as used in this section shall include: (1) charges
billed for gas which is delivered through mains or pipes;
(2) gas transportation charges; and (3) demand charges,
service charges, 'customer charges, minimum charges, annual
and monthly charges, any other charge authorized by the
California public Utilities Commission or the Federal Energy
Regulatory Commission.
C. The Gas Users Tax is not applicable to: (1) charges made for
gas which is to be resold and delivered through mains and
pipes or by rail; (2) charges made for gas sold by a public
utility for use in the generation of electrical energy or
for the production or distribution of Water; (3) charges
made by a gas public utility or gas used and consumed in the
course of its public utility business; and (4 ) charges made
for gas used in the propulsion of a motor vehicle, as
authorized in the Vehicle Code of the State of California.
D. The Gas Users Tax shall be collected from the service user
by the person selling or transporting the gas . A person
selling only transportation services to a user for delivery
of gas through mains or pipes shall collect the tax from the
service user based on the transportation charges. The person
selling or transporting the gas shall, on or before the 20th
of each calendar month, commencing on the 20th of each
calendar month after the effective date of this ordinance,
make a return to the Tax Administrator stating the amount of
" taxes billed during the preceding calendar month. At the
time such returns are filed, the person selling or
transporting the gas shall remit tax payments to the Tax
Administrator in accordance with schedules established or
approved by the Tax Administrator.
E. The Tax Administrator may require from service user the
filing of tax returns or other satisfactory evidence
documenting the sale price, or fair market value in the
absence of a sales price, and quantity of gas used.
3.20.080 Direct Purchase of Gas or Electricity.
A. Notwithstanding any other provision of this chapter, a
service user receiving gas or electricity directly from a
supplier not under the jurisdiction of this ordinance, or
otherwise not having the full tax due on the use of gas or
electricity in the City directly billed and collected by the
service supplier, shall report said fact to the Tax
Administrator within thirty days of said use and shall
directly remit to the City the amount of tax due.
B. The Tax Administrator may require said service user to
provide, subject to audit, filed tax returns or other
satisfactory evidence documenting the quantity of gas or
electricity used and the price thereof .
3.20. 090 Water Users Tax.
A. There is hereby imposed a tax upon every person using water
in the City which is delivered through mains or pipes
(`Water Users Tax" ) . The Water Users Tax shall be at the
rate of three and a quarter percent (3 .25%) of the charges
made for such water and shall be paid by the person paying
for such water.
B. There shall be excluded from the base on which the Water
Users Tax is computed: (1) charges made for water which is
to be resold and delivered through mains or pipes and (2)
charges made by a municipal water department, public utility
or a City or municipal water district for water used and
consumed by such department, utility or district.
C. The Water Users Tax shall be collected from the service user
by the person supplying the water. The amount collected in
one (1) month shall be remitted to the Tax Administrator on
or before the last day of the following month.
3.20.100 Video Users Tax.
A. There is hereby imposed a tax upon every person in the City
using video services from a video services provider. The tax
imposed by this section shall be at the rate of three and