HomeMy WebLinkAboutResolution No. 2730 RESOLUTION NO. 2730
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DOWNEY
ADOPTING REVISED UTILITY USERS TAX RULES OF ADMINISTRATION
AND PROCEDURE
THE CITY COUNCIL OF THE CITY OF DOWNEY DOES RESOLVE AS FOLLOWS:
SECTION 1. That certain document identified as "Utility Users
Tax Revised Rules of Administration and Procedure" dated September
1972, attached hereto as EXHIBIT "A," is hereby approved and adopted
pursuant to Section 6195 of the Downey Municipal Code. All prior
rules relative to the administration of the Utility Users Tax are
declared inoperative.
SECTION 2. The City Clerk shall certify to the adoption of
this Resolution.
APPROVED AND ADOPTED this 26th day of September , 1972.
Mayor
ATTEST:
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City Clerk
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by
the City Council of the City of Downey at a regular meeting thereof held
on the 26th day of September , 1972, by the following vote, to wit:
AYES: 5 Councilmen: Jennings, Morton, DiLoreto, Temple, Winton
NOES: 0 Councilmen: None
ABSENT: 0 Councilmen: None
City Clerk
EXHIBIT "A" - RESOLUTION NO. a v D
UTILITY USERS TAX
REVISED
RULES OF
ADMINISTRATION AND PROCEDURE
City of Downey
September 1972
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. Exempt Status of Service Users 5
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 as
practicable as possible and along with the collection of charges
made in accordance with the 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 8. 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 revisions thereto. Service users
qualifying for exemption in accordance with this list shall not be taxed.
SECTION 9. Exempt Status of Service Users.
(a) As soon as practicable, each service supplier may notify
service users of their certified exempt status.
(b) Service users exempted under this Part where such exemption
is incorrect shall remain liable for taxes not collected.
SECTION 10. Claims for Exemption.
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 or the City. Upon completion
of the form, it should be returned directly to the Director of Finance.
The Director of Finance shall review and determine eligibility of the
claimant for exemption from the tax. The claimant and service supplier
shall be notified of allowance or denial of the exemption claim.
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
findings shall certify in writing the refund of taxes collected, or deny the
claim. Disposition of the claim shall be forwarded to the claimant.
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(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 authority
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 unreason-
able 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
conclusively if the service user, as head of the
family, is within the poverty threshold established
by the Social Security Administration and in
effect at the time of claim filing.
(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. Generally, 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) 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.
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(f) 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.
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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Ciiy of Downcy
of nu
CITY COUNCIL `�y �
CHARLES W. THOMPSON
JOSEPH G. FERRIS . '/ `� CITY MANAGER
MAYOR .
F!' r.,,•^� k DONALD B. ROBl50N
DONALD H. WINTON -i'.,- :1 ASSISTANT CITY MANAGER
MAYOR PRO-TEM [
THOMAS H. MORTON OOH • ELLEN C. DAVIS
+ —� CITY CLERK — TREASURER
RICHARD M. JENNINGS c41/1.01,t0' CITY HALL
GILES D. HOLLIS 861 -0361
5428 SECOND STREET
DOWNEY, CALIFORNIA 90241
MAIL ADDRESS: P.O. BOX 607
•
NOTICE TO FILE REPORT
OF TAX COLLECTION
Pursuant to Section 6189 of the Downey Municipal Code, return of
. the below information for is requested -
by the 20th day of 197
TAX COLLECTION REPORT
Service Supplier:
•
Billing Period:
Total Amount
..�, of Taxes Billed: $
Total Amount
of Taxes Collected: $
Report Date:
Signature of Authorized Officer
{
ATTACHMENT "A"
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CITY OF DOWNEY
UTILITY USERS TAX EXEMPTION CERTIFICATE o
W
3
' Utility Account No, Date
a
Service Address o
(If different than 2
shown below) a
TO:
(Utility Company)
The undersigned claims exemption from the Users Tax and certifies that such o
exemption is allowable by law. (utility) W
3
0 o
Z ..I •1
Legal Basis z • a •
for Exemption z a
The undersigned represents that he is authorized u.
Name and Address 0
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when the �
(utility company) �-
u p
basis for tax exemption ceases to exist. w a
0 x
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m c
(Authorized Signature) I W w
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D To
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Please return to
Date • 1- m
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i
. . ATTACHMVNT "Bra
•
UTILITY USERS TAX CITY OF DOWNEY
FIXED INCOME /HARDSHIP
TAX REFUND CLAIM
•
Utility User
(Full Name)
(Mailing Address)
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 at
(service address)
Refund amount claimed $
Refund
Eligibility B. Eligibility for this claim is based upon:
(1) (2)
OR
Principal support Physical handicap
from fixed pension prohibiting gainful
or Social Securities employment
Claim
Support C. If claim is based on (1) above, indicate actual gross income for
the previous year: $
and indicate the number residing at the "Service Address." #
OR
If claim is based on (2) above, indicate percentage (7) of physical
disadvantage: %.
Claim
Statement D. Each claim must include a descriptive statement by claimant con -
cerning the hardship to be suffered if the tax imposed during the
claim period is not refunded. Statements should be completed on
the reverse side of this form.
ATTACHMENT "0"
STATEMENT OF
HARDSHIP
1
� r
I hereby swear under the penalty of perjury that all 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 physical handicap from gainful employment, and that
if the tax paid is not refunded, I will suffer unreasonable hard-
ship so as to adversely affect my health, safety or welfare.
Dated:
(Signature of Claimant)
tea.,
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•
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j
Utility Users Tax ' •
City of Downey •
•
' J TAX CLAIvi •
•
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:
•
•
Any refunds or credits due. service users in connection
with this claim have been effected,
• • The following relevant written records showing entitlement
to this claim have been appended: .
•
•
•
•
•
•
•
•
•
• • Signature of Authorized Officer
FOR USE BY DIRECTOR OF r INANCE:
• This Claim for refund for taxes collected is
ALLOWED NOT ALLOWED
By DATE
•
• ATTACIL ENT "C" •
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