Reso 2008-097 - Laserfiche WebLink

Home

2-17-200 Interaction with Prior Tax (a). Satisfaction of Tax Obligation by Service Users. Any person who pays the tax levied pursuant to Section 2-17-115 of this Code with respect to any charge for a communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Sections 2-4-200 and 2-4-216 of this Code with respect to that charge. Likewise, prior to April 1, 2009, any person who pays the tax levied pursuant to Section 2-4-200 and 2-4-216 of this Code with respect to any charge for a service subject to taxation pursuant to this chapter shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Section 2-17-115 of this Code with respect to that charge. The intent of this paragraph is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone users tax and cable television users tax to the new communication users' tax (which transition period ends April 1, 2009) and to permit communications service providers, during that transition period, to satisfy their collection obligations by collecting either tax. (b) Collection of Tax by Service Providers. Service providers shall begin to collect the tax imposed by this Chapter as soon as feasible after the effective date of the Chapter, but in no event later than permitted by Section 799 of the California Public Utilities Code. (c) Judicial Determinations. In the event that a final court order should determine that the election enacting this Chapter 2-17 is invalid for whatever reason, or that any tax imposed under this Chapter 2-17 is invalid in whole or in part, then the taxes imposed under Sections 2-4-200 and 2-4-216 (unless repealed) shall automatically continue to apply with respect to any service for which the tax levied pursuant to this Chapter has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this Chapter is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the City) paid by a person with respect to a service and calculated pursuant to this Chapter shall be deemed to satisfy the tax imposed under Sections 2-4-200 and 2-4-216 on that service, so long as the tax is paid with respect to a service provided no later than six months subsequent to the date on which the fmal court order is published. SECTION 2. Effective Date. This chapter, if approved by the electorate of the City of San Leandro at the Special Municipal Election of November 4, 2008, shall become effective immediately upon the declaration of the results of that election by the City Council of the City of San Leandro. SECTION 3. Amendment or Repeal. Chapter 2-17 of the San Leandro Municipal Code may be repealed or amended by the City Council without a vote of the people. However, as required by Article XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this Ordinance. The People of the City of San Leandro affirm that the following actions shall not constitute an increase of the rate of a tax: 18