HomeMy WebLinkAboutResolution No. 2447 RESOLUTION NO. 2447
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF DOWNEY ADOPTING RULES AND REGULATIONS FOR
THE ADMINISTRATION OF THE UTILITY USERS TAX
THE CITY COUNCIL OF THE CITY OF DOWNEY DOES RESOLVE AS
FOLLOWS:
SECTION 1. That certain document identified as "Utility
Users Tax Rules of Administration and Procedures" attached hereto
marked Exhibit "A" hereby is approved and adopted.
SECTION 2. The City Clerk shall certify to the adoption
of this resolution.
APPROVED AND ADOPTED this 14th day of September , 1970.
- Z ‘:
Mayor
ATTEST:
- 7; 7 "/e
City Clerk
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES SS.
CITY OF DOWNEY
I HEREBY CERTIFY that the foregoing Resolution No. 2447
was adopted at a regular meeting of the City Council of
the City of Downey held on the 1 4th day Of September , 1 97 0
by the following vote, to wit:
AYES: 3 Councilmen: Winton, Jennings, Ferris
NOES: 0 Councilmen: None
ABSENT: 2 Councilmen: Morton, Corbin
-2!;0„, iza„,
City Clerk
EXHIBIT A - RESOLUTION NO. 2447
UTILITY USERS TAX
RULES OF
ADMINISTRATION AND PROCEDURE
City of Downey
September 14, 1970
TABLE OF CONTENTS
PART A. GENERAL Page
SECTION 1. Authority 3
SECTION 2. Administrative Responsibility 3
PART B. COLLECTION OF TAX
SECTION 3. Tax Collection Practice of 3
Service Supplier
SECTION 4. Collection Duty of Service 3
Supplier
PART C. REPORTING AND REMITTING
SECTION 5. Report Notice to Service Supplier 3
SECTION 6. Return of Report and Remittance 4
of Tax by Service Supplier
PART D. EXEMPTIONS
SECTION 7. General 4
SECTION 8. Certification of Exemptions to 5
Service Supplier
SECTION 9. Notification of Exempt Status 5
by Service Supplier
SECTION 10. Claims for Exemption 5
PART E. REFUNDS OF TAX
SECTION 11. Refund Claim Procedure by 6
Service Supplier
SECTION 12. Refund Claim Procedure. Fixed 6
Income /Hardship Claims
SECTION 13. Payment of Tax Refunds 7
SECTION 14. Denial of Claim. Administrative 8
Remedy
ATTACHMENTS
"A" Notice to File Report of Tax Collection
"B" Exemption Certificate
"C" Tax Refund Claim
"D" Fixed Income /Hardship Claim
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PART A
GENERAL
SECTION 1. Authority. Authority for the administrative
provisions contained herein is derived from the Downey Municipal
Code, Article VI, Chapter ID, entitled "UTILITY USERS TAX ", and
said provisions are in implementation of that chapter.
These procedures shall be effective only upon approval by the
City Council.
SECTION 2. Administrative Responsibility. Responsibility
for the implementation of these administrative procedures rests with
the City Manager.
PART B
COLLECTION OF TAX
SECTION 3. Tax Collection Practice of Service Supplier.
Collection of the tax by each service supplier shall be made insofar
as, and along with, the collection of charges made in accordance
with regular billing practice.
SECTION 4. Collection Duty of Service Supplier. Each service
supplier shall collect subject tax from each respective service user
beginning with the first regular billing period affecting that user
on or after September 1, 1970.
PART C
REPORTING AND REMITTING
SECTION 5. Report Notice to Service Supplier. On the first
day of each month the Director of Finance shall forward a "Notice to
File Report ", as described in Attachment "A ", to each service
supplier requesting return thereon of the following information.
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(a) Name of Service Supplier
(b) Date of Report
(c) Billing Period
(d) Total Amount of Taxes Billed
(e) Total Amount of Taxes Collected
The above information shall be certified by an authorized officer
of the service supplier.
SECTION 6. Return of Report and Remittance of Tax by Service
Supplier.
(a) On or before the 20th of each month, each service
supplier shall file a return with the Director of Finance in the form
described in Section 5 above. At the time of filing, each service
supplier shall remit to the Director of Finance the full amount of
the tax collected during the billing period.
(b) The establishment of tax remittance formulae by the
service supplier based on payment patterns or other criteria may be
approved by the City but shall be strictly regulated. Requests to use
such formulae shall be submitted to and approved by the Director of
Finance before being used. If approved, such formulae shall be
detailed as an addendum to each tax collection report filed and shall
be used only for the period approved by the city.
PART D
EXEMPTIONS
SECTION 7. General.
(a) The imposition of the utility users tax is not intended
for service users exempt by Constitutional provisions or the Downey
Municipal Code.
(b) The City Attorney shall submit an Exemption List to
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the Director of Finance and the City Clerk. The list shall be revised
from time to time as required. The list shall contain a general categori-
zation of service users qualified as being exempt by operation of the
Constitution or the Municipal Code.
SECTION €. Certification of Exemptions to Service Supplier.
The Director of Finance shall certify and forward to each service supplier
a copy of the Exemption List and any revision thereto. Service users
qualifying for exemption in accordance with this list shall not be taxed.
SECTION 9 Notification of Exempt Status by Service Supplier.
(a) As soon as practicable, each service supplier shall notify
exempt service users certified by the City as provided in Section 9 above.
Notification shall be to the effect that exemption has been applied, but
that liability for the tax remains if the exemption status is incorrect.
SECTION 10. Claims for Exemption.
(a) Service Users, who are not on the Certified Exemption
List but who claim exemption, shall secure an "Exemption Certificate"
form, as described in Attachment "B ", from the service supplier. Upon
completion of the form, it should be returned to service supplier. The
service supplier shall review the propriety of the claim in its relation
to the certified Exemption List, and if proper, thereafter the tax shall
not be imposed. The service supplier shall file a copy of every
Exemption Certificate with the Director of Finance within ten days of
granting the exemption.
(b) If there is doubt as to the propriety of the claim, the
Exemption Certificate should be forwarded to the Director of Finance
for final determination. After such determination, the service supplier
shall be notified thereof. The claimant shall be notified of the
decision on the claim by the Director of Finance.
(c) Each service supplier shall periodically submit an
amended listing of exempt service users.
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PART E
REFUNDS OF TAX
SECTION 11. Refund Claim Procedure by Service Supplier.
(a) Claims filed by service suppliers under this section shall
be submitted to the Director of Finance in the form described in Attachment
"C ", and shall include all written records in support of the claim.
(b) Upon receipt of the completed refund claim, the Director of
Finance shall review all pertinent records submitted, and based on his find-
ings shall certify in writing the refund of taxes collected, or deny the
claim. Disposition of the claim shall be forwarded to the claimant.
(c) Refund or credit of taxes collected under this section shall
not be allowed unless the amount of the tax so collected has either been
refunded to the service user or credited to charges subsequently payable by
the service user to the claimant.
SECTION 12. Refund Claim Procedure. Fixed Income /Hardship Cases.
(a) General. Downey Municipal Code, Section 6195 (d), authorizes
refund of this tax in hardship cases.
(b) Eligibility for Refund. Refund of tax under this section shall
be allowed upon submission of statement made under penalty of perjury under the
following conditions:
(1) That the service user is unable to obtain gainful
employment during the claim period because of physical
handicap, or
(2) That the service user's principal support is derived from
a fixed pension or social security,
(3) And if the claim inquiry of the Director of Finance reveals
that because of (1) or (2) above, the service user, after
paying the tax, has suffered an unreasonable hardship
adversely affecting his health, safety or welfare.
(c) Determination of Hardship. The Director of Finance shall utilize
one of the following criteria to determine instance of hardship:
(1) Conclusive Criteria. Hardship shall be established con-
clusively if the service user lives alone or is a member
of a resident family household whose total gross annual
income in relation to size does not exceed:
INCOME FAMILY SIZE
$ 1,850. 1
2,450. 2
3,050. 3
3,800. 4
4,500. 5
5,100. 6
5,650. 7 or over
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(2) Conditional Criteria. Hardship shall be established
if the total taxable service charges paid by the
service user during the claim period exceeded 5% of
his total gross income during the same period, and
circumstance of such hardship is verified by inquiry.
(d) Claim Period. Claims filed under this section shall be
based on the tax imposed upon the service user (claimant) during the
preceding twelve (12) calendar months.
(e) Filing of Claim. Claims for refund under this section may
be filed at any time during the claim period, but no later than thirty (30)
days following the end of the claim period.
(f) Form of Claim. The Director of Finance shall provide claim
forms, as described in ATTACHMENT "D ", to service users claiming refund
under this section. Claimants shall complete the form in full and return
it to the Director of Finance. The claim should include written records
and statements evidencing claimant's eligibility for refund.
(g) Processing of Claim. Upon receipt of the completed refund
claim, the Director of Finance shall institute a reasonable inquiry into
the claim. Based on his findings, the Director of Finance shall notify the
claimant:
(1) That his claim will be allowed if its basis remains
valid for the claim period and all supporting records
are submitted within thirty (30) days following the
end of the claim period, or
(2) That his claim will not be allowed.
SECTION 13. Payment of Tax Refunds. Payments of tax refunds under
this Part shall be made insofar as practicable at the same time as, and
along with, the issuance of regular warrants by the City.
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SECTION 14. Denial of Claim. Administrative Remedy. Claimants
denied tax refund under this Part may within fifteen (15) days from the
date the notice of denial was mailed, file in writing with the City
Clerk a request for hearing before the City Council for the purpose of
appealing the claim denial.
Such request for hearing shall contain the grounds upon which the
appeal is based. The City Clerk shall set the time and place of the
hearing before the City Council and shall notify the appealing claimant.
The decision of the City Council shall be final for all purposes.
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•• 8EK •D COFiBtN r„„,‘ �% , •� CHARLES W. THOMPSON
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CITY MM '.0 =R
. MAYOR ' /
• -• � , ` • • DONALD B. ROBISON
JOSEPH G. FERRIS a'•� j re-ii CITY ntANACT.R P.Zo•TEM
MAY PRO - T tic i ' �;�1• ELLEN G.
DAVIS • DONA.LO Ft. WINTO�! ti CITY CLERK- Tn_ASURER
• . ' ' rHoM�.S F {. MORTON c,� ` '` ,, . • CITY HALL
tr Jc.' 861 -0351
RICHARD M. JENNINGS • •
• 1425 SECOND STREET .•.
• • • DOWNEY CALIFORNIA S0241 •
. .' &SAIL. ADDRESS: P.O. BOX 607 . ••
•
P'
. e NOTICE TO FILE REPORT
. • . • OF TAX COLLECTION :.•
. • - • . - _ -
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- Pursuant to Section 6189 of the Downey Municipal Code, return of '
• the below information for • _. _ is requested by
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. the 20th c of . _ • , 197 •
• (month) th _ . •
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TAX COLLECTION REPORT .
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• - Service Supplier: ; , .
•
Billing Period;
- • Total Amount . '
•
• i . of Taxes Billed: • $ ..
• Total Amount . • -
.of Taxes Collected: . • •
•
Report Date
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FOR USE BY DIRECTOR OF FINANCE:
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This claim for cxcm tion is: 1 1 ALLOWED , NOT A LLO
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UTILITY USERS TAY CITY OF DO Nl Y
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• FIXED INCOME/HARDSHIP
•
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TAX REFUND CLAIM
•
Date
• •
.
Utility
User
• (Full Name) •
•
• • •
• (Mailing Address)
•
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•
Claim
Period A. Pursuant to the Downey Municipal Code, Section 6195 • (d), this claim
is submitted for refund of tax imposed from , 197
to _ • , 197 , for utility service's at
(Service Address)
P and
I gibility B. . Eligibility for this refund claim:
- (1) (2)
•
OR
•
Principal support Physical handicap
from fixed pension : prohibits gainful ;
or social security employment
Claim ...• ._..:L
Support C: If claim is based on. '1) above, indicate number of resident family
• household ` and actual gross income for the claim period: $
Submission of Federal W-2 form or copy of Federal income
-tax return shall fulfill requirements of this section.
OR •
•
• If claim is based on (2) above, indicate percentage ( %) of
• physical disadvantage: •
•
t aim •
.tement D. Each claim must include a descriptive statement by claimant
concerning the hardship to be suffered if the tax imposed during • •
the claim period is not refunded. Statements should be completed
on reverse side of this form
•
•
Note: When properly completed and returned, this claim 3.vill be considered
• only if written evidence is submitted of actual gross income or physical
disadvantage and utility services paid.
•
•
•
Utility Users Tax . . •
City of Downey '
•
,TAXREFUNDCLAIM •
•
• , •
. To: Director of Finance • .
City of Downey
• - From: Date '
• (Service Supplier) •
• Pursuant to the Downey Municipal Code, Section 6195, the
• - following tax refund claim is filed: •
. Statement of Basis for Claim: -
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.Any refunds or credits due. service users i n connection
with this claim have been effected.
. • The following relevant written records showing entitlement
• to this claim have been appended:
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• Signature of Authorized Officer
•
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. FOR USE BY DIRECTOR OF FINANCE: • • • • -
• • This Claim for refund for taxes collected is: - '
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ALLOWED NOT ALLOWED .
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ID
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I certify under the penalty of perjury that all. '
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• . • -. information submitted with this claim is true to the .
• best of my knowledge and belief; and that for the
claim period my principal support was derived from .
• a fixed pension or social security, or that I was
• prevented by physic handicap from gainful employment
i and that if the tax paid is not refunded, I will suffer
. , unreasonable hardship so as to adversely affect my
health, safety or welfare.
.. Executed this _day of ,
at , California.
•
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