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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />this section shall include: (1) the charge for gas which is delivered through a gas pipeline <br />distribution system or by mobile transport; (2) gas transportation charges; and (3) <br />demand charges, service charges, customer charges, minimum charges, annual and <br />monthly charges and any other charges authorized by the California Public Utilities <br />Commission or the Federal Energy Regulatory Commission. <br />(b) There shall be excluded from the tax imposed in this section: (1) charges made for <br />gas which is to be resold and delivered through a gas pipeline distribution system or <br />mobile transport; (2) charges made for gas used by a cogenerator or as the primary fuel <br />in a fuel cell to generate electricity; and (3) charges made for natural gas used in the <br />propulsion of a motor vehicle, as that phrase is defined in the Vehicle Code of the State <br />of California, utilizing natural gas. <br />(c) Tax imposed in this section shall be collected from the service user by the energy <br />service supplier. An energy supplier providing transportation services for delivery of gas <br />through a pipeline distribution system shall collect the tax from the service user based <br />upon the cost of transporting the gas. The tax on energy provided by self -production or <br />by a non-utility supplier shall be collected and remitted in the manner set forth in Section <br />3.40.060. The amount of tax collected in one month shall be remitted by U.S. Mail, to <br />the Tax Administrator, postmarked on or before the last day of the following month; or, <br />at the option of the person required to collect or remit the tax, an estimated amount of <br />tax measured by the tax billed in the previous month or upon the payment pattern of the <br />customers of the service supplier, shall be remitted. <br />3.40.070 Water users tax. <br />(a) There is hereby imposed a tax upon every person in the City using water which is <br />delivered through mains or pipes. The tax imposed by this section shall be at the rate <br />E <br />