1995 ORD O-04-95 - Laserfiche WebLink

Browse Search

1 2 3 4' 5 6 7 10 11 12 13 14 15 16 17 19 20 21 22 23 24 25 26 27 28 (d) Notwithstanding the provisions of subsection (a), the tax imposed under this section 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. 3.40.030 Cable television users tax. (a) There is hereby imposed a tax upon every person in the City using cable television service. The tax imposed by this section shall be at the rate of six percent (6%) of the charges made for such service and shall be paid by the person paying for such service. (b) The tax imposed in this section shall be collected from the service user by the person furnishing the cable television service. The amount collected in one month shall be remitted to the Tax Administrator on or before the last day of the following month. 3.40.040 Electricity users tax. (a) There is hereby imposed a tax upon every person using electrical energy in the City. The tax imposed by this section shall be at the rate of six percent (6%) of the charges made for such energy by an electrical corporation franchised to serve the city and shall be paid by the person using the energy. The applicable tax for electrical energy provided by a non-utility supplier shall be determined by applying the tax rate to the equivalent charges the service user would have incurred if the energy used had been provided by the electrical corporation franchised by the City. Rate schedules for this purpose shall be available from the City. Non-utility suppliers shall install and maintain 1.1