HomeMy WebLinkAboutCC AG PKT 2014-07-28 #K SEA4
AGENDA STAFF REPORT
C�Llfft�1P
DATE: July 23, 2014
TO: Honorable Mayor and City Council
FROM: Jill R. Ingram, City Manager
SUBJECT: CALL FOR ELECTION — NOVEMBER 4, 2014 --
BALLOT MEASURES ON CITY CLERK AND UTILITY
USERS TAX
SUMMARY OF REQUEST:
Adopt the necessary ordinance and resolutions to place on the November 4,
2014 General Municipal Election the following ballot measures:
1 An amendment to the Seal Beach City Charter to make the City Clerk an
appointive position; and
2. An amendment to the Municipal Code to lower and modernize the City's
Utility Users Tax.
BACKGROUND AND ANALYSIS:
Staff recommends that the City Council adopt an ordinance calling for an election
to consider the ballot measures:
1. Amending the City Charter to make the City Clerk an appointed rather
than elected position; and
2. Amending the City's existing Utility Users Tax ("UUT") Ordinance to
decrease the tax from 11% to 10%, and to modernize the U UT to require
equal treatment of taxpayers regardless of technology.
City Clerk
Section 700 of the City Charter provides that the City Clerk shall be an elected
officer of the City. Since this provision was enacted, the duties and
responsibilities of city clerks under California law have become increasingly
complex. The required professional skills include numerous functions such as
keeping records of all city council meetings, ordinances and resolutions;
publishing and updating the Seal Beach Municipal Code; overseeing City
elections; and administering compliance with numerous state laws and City
requirements, including conflict of interest and records retention requirements.
Agenda Item K
The City Clerk must fully understand and have familiarity with the California
Government Code, Elections Code, Brown Act, Public Records Act, Political
Reform Act and the Municipal Code, while remaining completely apolitical and
neutral. Approximately two-thirds of California cities appoint professionally
trained City Clerks. In Orange County's 34 cities, only 6 remain with an elected
City Clerk, and of those 6 cities 3 are full-time, 2 are part-time receiving a
stipend, and 1 is ceremonial.
Since at least 1989, the City has had only two City Clerks — Joanne Yeo and
Linda Devine. The City and its residents have been very fortunate that each has
been able to competently and efficiently perform the duties and responsibilities
required of the position. City Clerk Linda Devine has, in particular, done an
exceptional job of acquiring the additional training, skills, and experience
necessary for this increasingly complex position. There is no guarantee,
however, that the next elected City Clerk will have the same skill sets, ability, and
experience demonstrated by the current City Clerk. As such, the City Council
unanimously directed staff at the February 10, 2014 City Council meeting to
place a ballot measure on the November 4, 2014 consolidated General Election
ballot to amend the City Charter to make the City Clerk an appointed position.
By amending the Charter, the City would be able to ensure that someone with
the professional training and expertise required of the position would be
appointed to the position of the City Clerk. Amending the Charter to accomplish
this would require the City Council to present the following question to the
electorate at the November election:
Seal Beach City Charter Amendment. Shall the office of city YES
clerk be appointive?
NO
The form of the above question is established by Government Code Section
36509. In addition, Government Code Section 36510 provides:
"If a majority of the votes cast on the proposition is for it, the city
council shall appoint such officers at the expiration of the terms of
the officers then in office, and on a vacancy in any such office.
Such officers shall hold office during the pleasure of the city council
and, notwithstanding Section 36502 to the contrary, are not
required to be residents or electors in the city. The city council may
by ordinance vest in the city manager its authority to appoint such
officers."
Accordingly, if the measure is adopted, the City Council would be the appointing
authority unless the Council subsequently adopts an ordinance delegating that
authority to the City Manager. To provide the City Council that latitude, Exhibit A
includes a proposed amendment of Charter Sections 604 (b) and (c) to
Page 2
accommodate the adoption of such an ordinance. In addition, staff recommends
the deletion of Section 421 to provide the Council the authority to establish the
City Clerk's compensation by resolution.
If the voters adopt the measure, it will have no impact upon current City Clerk
Linda Devine, who has two years remaining on her term.
If the voters vote no, then the next election for City Clerk would be in November
2016.
Utility Users Tax
Over the years, the state has appropriated approximately $4,000,000 in revenues
that would otherwise have gone to provide City services, such as fast 9-1-1
emergency response times by local firefighters and paramedics, and a variety of
community services for families and seniors. The UUT, which is imposed on the
use of certain utilities—including fuel, electricity, and telephone services—
remains one of the few sources of revenues left to the City to provide these and
other vital services.
The City's UUT is in need of modernizing, however, to ensure that this locally
controlled funding source remains available to fund local services. Modernization
of the UUT would clarify that it applies to all telecommunications, ensuring that all
taxpayers are treated fairly regardless of the technology used.
Modernization would not increase current tax rates. To the contrary, the
proposed ballot measure would decrease the UUT rate for all covered utilities to
10% down from its current rate of 11%.
Amending the City's UUT to accomplish this would require the City Council to
present the following question to the electorate at the November election:
Seal Beach UUT Modernization/Tax Reduction Measure. YES
Shall the City of Seal Beach adopt an ordinance reducing the
utility users tax rate; modernizing its ordinance to require equal NO
treatment of taxpayers regardless of technology, to maintain
9-1-1 response, police officer patrols, firefighter/paramedic
staffing, senior/transit programs, sewers/storm drains to prevent
toxic pollution from contaminating beaches and coastal waters,
and other city services; and requiring low-income senior
exemptions, annual audits, local control of funds, and no rate
increase without voter approval?
Implementation
If the Council approves the ordinance to submit to the voters the two ballot
questions, it will be necessary for the Council to also request the County to
consolidate this election with the statewide election. It would also be necessary
Page 3
to authorize the filing of ballot arguments and to direct the City Attorney to
prepare an impartial analysis of each measure. Resolutions that would
accomplish these actions have been prepared for the Council's consideration.
ENVIRONMENTAL IMPACT:
Submittal of these ballot measures is not a project as defined by the California
Environmental Quality Act ("CEQA") pursuant to section 15378 (b) (4) of Title 14
of the California Code of Regulations and is not subject to CEQA review.
LEGAL ANALYSIS:
The City Attorney has reviewed the proposed ordinance and resolutions and
approved each as to form.
FINANCIAL IMPACT:
The estimated cost for the County of Orange to consolidate the City's General
Municipal Election with the Statewide General Election on the November 4, 2014
ballot would be between $30,000 and $40,000. $50,000 has been included in
the FY 2014-2015 Budget in account number 001-013-40800.
There is no anticipated fiscal impact to making the City Clerk an appointive
position.
While it is difficult to predict the precise impact of the proposed amendment to
the City's UUT on the City's future revenue, staff anticipates that the loss of
revenue from the decrease in the Telecommunications UUT rate would most
likely be offset, in whole or in part, by the application of the tax to all
telecommunications regardless of the technology used. However, with the
reduction being extended to both gas and electric, the loss of revenue may be as
high as $300,000.
RECOMMENDATION:
That the City Council approve and adopt the following documents regarding the
proposed ballot measures:
1. Ordinance No. 1642, An Ordinance of the City of Seal Beach Ordering the
Submission to the Qualified Electors of the City at the General Municipal
Election to be held on Tuesday, November 4, 2014, as Called by
Ordinance No. 1641, Measures to Amend the Municipal Code to Reduce
and Modernize the City's Utility User Taxes and to Amend the Seal Beach
City Charter to Make the City Clerk an Appointed Position.
Page 4
2. Resolution No. 6493, A Resolution of the Seal Beach City Council
Requesting that the Board of Supervisors of the County of Orange
Consolidate a General Municipal Election to be held on Tuesday,
November 4, 2014 with the Statewide General Election to be held on that
Date Pursuant to §10403 of the Elections Code.
3. Resolution No. 6494, A Resolution of the Seal Beach City Council Setting
Priorities for Filing Written Primary Arguments Regarding City Measures,
and Directing the City Attorney to Prepare an Impartial Analysis of such
Measures.
SUBMITTED BY:
-A t
WI R. Ingram, Cify "ager
Attachment(s):
A. Ordinance No. 1642
B. Resolution No. 6493
C. Resolution No. 6494
Page 5
ORDINANCE NUMBER 1642
AN ORDINANCE OF THE CITY OF SEAL BEACH ORDERING
THE SUBMISSION TO THE QUALIFIED ELECTORS OF THE
CITY AT THE GENERAL MUNICIPAL ELECTION TO BE HELD
ON TUESDAY, NOVEMBER 4, 2014, AS CALLED BY
ORDINANCE NO. 1641, MEASURES TO AMEND THE
MUNICIPAL CODE TO REDUCE AND MODERNIZE THE CITY'S
UTILITY USER TAXES AND TO AMEND THE SEAL BEACH
CITY CHARTER TO MAKE THE CITY CLERK AN APPOINTED
POSITION
WHEREAS, a General Municipal Election on Tuesday, November 4, 2013 has
been called by Ordinance No. 1641, adopted on June 23, 2014; and
WHEREAS, the City Council also desires to submit to the voters at the election
ballot measures on: whether to amend the Seal Beach City Charter to make the
office of the city clerk an appointed position; and whether to amend the Municipal
Code to reduce and modernize the City's utility user taxes.
NOW, THEREFORE, THE SEAL BEACH CITY COUNCIL DOES ORDAIN AS
FOLLOWS:
SECTION 1. That the City Council, pursuant to its right and authority, does order
submitted to the voters at the General Municipal Election the following
question(s):
(Ballot measure designations will be assigned by the County)
Seal Beach City Charter Amendment. Shall the office of city YES
clerk be appointive? NO
Seal Beach UUT Modernization/Tax Reduction Measure. Shall YES_
the City of Seal Beach adopt an ordinance reducing the utility
users tax rate; modernizing its ordinance to require equal NO
treatment of taxpayers regardless of technology,to maintain 9-1-1
response, police officer patrols, firefighter/paramedic staffing,
senior/transit programs, sewers/storm drains to prevent toxic
pollution from contaminating beaches and coastal waters, and
other city services; and requiring low-income senior exemptions,
annual audits, local control of funds, and no rate increase without
voter approval?
SECTION 2. The text of the proposed City Charter amendment to be submitted
to the voters is attached hereto as Exhibit "A" and incorporated herein by
reference.
SECTION 3. The text of the proposed ordinance amending the City's utility users
tax ordinance to be to be submitted to the voters is attached hereto as Exhibit"B"
and incorporated herein by reference.
SECTION 4. That in all particulars not recited in this ordinance, the election shall
be held and conducted as provided by law for holding municipal elections.
SECTION 5. That notice of the time and place of holding the election is given
and the City Clerk is authorized, instructed, and directed to give further or
additional notice of the election, in time,form, and manner as required by law.
Ordinance Number 1642
SECTION 6. The City Clerk shall certify to the passage and adoption of this
ordinance, shall cause the same bnbe published ot least three times inthe official
newspaper uf the City ofSeal Beach ten days prior to the date of the election,
and entered into the book ofordinances.
SECTION 7. Pursuant to City Charter§416(a), this Ordinance shall take effect
and bmin force immediately upon its adoption.
PASSED, APPROVED and ADOPTED by the City Council ofthe City ufSeal
Beach, California, at a meeting held on the 28B| _day mfJuly 2014.
Mayor
ATTEST:
City Clerk
STATE DFCALIFORNIA �
COUNTY OFORANGE } SS
CITY OF SEAL BEACH }
1, Linda Devine, City Clerk uf the City of Seal Beach, California, duhereby certify
that the foregoing ordinance was pasoed, approved and adopted by the City
Council cf the City of Seal Beach ata meeting thereof held on the__2Bdlday
of 2O14, by the following vote:
AYES: Council Members
NOES: Council Members
ABSENT: Council Members
ABSTAIN: Council Members
and do hereby certify that Ordinance Number_1642 L_ has been published as
required bylaw.
City Clerk
Ordinance Number 1642
EXHIBIT "A"
BALLOT MEASURE AMENDING THE CHARTER OF THE CITY OF
SEAL BEACH TO MAKE THE CITY CLERK AN APPOINTED
POSITION
(Ballot designation will bo assigned uy the County)
YES
Seal Beach City Charter Amendment. Shall the office of city
clerk be appointive?
NO
|f the voters adopt this Measure, City Charter Sections 3O1. 4OO. 421. 508, 604(b)
and(o).and 70O would be amended ho read esfollows:
SECTION 301' Residency Requirements. The Constitution and
laws of the State of California shall govern residency requirements for
Council members, and the City Manager. (Amended
2814)
SECTION 400. Elective Officers. The elective officers of the City
shall consist of 0ma
(5) members uf the City Council, one (1) elected from each af the five
(5) Counoi|monin Districts aoprescribed in Article V. The terms cf
elective officers oheU be four (4) years and until their respective
successors qualify. The term of each elective officer shall commence
on the twenty-first (21e1) day following his/her election at the time of
the completion of the canvass of the election nmCumm. (Amended
2014)
SECTION 421. (Repealed 2014)
City G!eFk Shall Feoeive, at stated times, a ee pensation fixed by
a�naRGe.
SECTION 508' Voting for Candidates Nor Elective Offices at
General Municipal Elections. The entiFe eleGtorate of the City
Each
elector may vote for one candidate for the office ofCound|member
from the district in which the elector resides. Only one person shall be
elected to the City Council from each district. (Amended 2OOG.2O14)
SECTION 604. Powers and Duties. (of City Manager]
b) To exercise administrative control over all departmanta,
divisions and employees of the City gm^amment, except the City
Attorney.and City Clerk. (Amended 2014)
u> To appoint, promote, discipline, and remove employees ofthe
City, except the City Attorney and City Clerk, subject to the Civil
Service rules and regulations. (Amended 2014)
SECTION 700. Officers. The officers of the City mha|l be the
following:
a> The five(5) members uf the City Council,who shall beelected.
b} A City Clerk, . (Amended 2014)
o> A City Treasurer,who shall be the Finance Director.
d> A City Manager, who shall be appointed by the City Council.
e} A City Attorney, who shall be appointed by the City Council.
� The incumbents of such other offices as the City Council may
by ordinance,or resolution, establish.
Ordinance Number 1642
EXHIBIT B
TEXT OF THE ORDINANCE
ORDINANCE NO.
AN ORDINANCE OF THE PEOPLE OF THE CITY OF SEAL
BEACH AMENDING SEAL BEACH MUNICIPAL CODE
CHAPTER 4.60 TO DECREASE AND MODERNIZE THE UTILITY
USERS'TAX
WHEREAS, the City Council desires to decrease the City's utility user
taxes;
WHEREAS, over the years the State has taken $4,000,000 from the City
of Seal Beach;
WHEREAS, the City of Seal Beach needs a reliable source of locally-
controlled funds to maintain services such as fast 9-1-1 emergency response
time, by local firefighters and paramedics, serving our significant senior
population and all Seal Beach residents;
WHEREAS, the City's existing but outdated utility users tax ordinance
must be updated to ensure all taxpayers are treated equally regardless of the
technology used;
WHEREAS, funds from this measure will maintain senior programs,
including transit services and also help maintain storm drains and sewers to
prevent toxic pollution from contaminating beaches and coastal waters;
WHEREAS, this measure contains rigorous fiscal oversight and
accountability safeguards such as mandatory annual independent financial
audits;
WHEREAS, these requirements ensure that funds are spent efficiently,
effectively,and as promised,cannot be taken by Sacramento; and
WHEREAS, all funds raised by this measure are legally required to be
used for Seal Beach services, ensuring local control because none of this money
goes to Sacramento.
NOW, THEREFORE, THE PEOPLE OF THE CITY OF SEAL BEACH DO
HEREBY ORDAIN AS FOLLOWS:
"Section 1, Chapter 4.50 (UTILITY USERS' TAX) of the Seal Beach
Municipal Code is hereby amended in its entirety to read as follows:
Chapter 4.60 Utility Users Tax
The taxes imposed by this chapter previously have been established
solely to raise revenue for the general governmental purposes of the city. The
revenues generated thereby shall be deposited in the general fund of the city and
may be expended for any proper municipal purpose.
§4.50.010 Definitions.
For the purposes of this Chapter 4.50, unless otherwise apparent from the
context, certain words and phrases used in this Chapter 4.50 are defined as
follows:
1
Ordinance Number 1G42
a. Ancillary telecommunication services shall mean services that are
associated with or incidental to the provision, use or enjoyment of
telecommunications services, including but not limited to the following services:
1. Conference bridging service shall mean an ancillary service
that links two (2) or more participants of on audio or video conference call and
may include the provision of telephone number. Conference bridging service
does not include the telecommunications services used to reach the conference
bridge.
2. Detailed telecommunications billing service mhm|| mean an
ancillary service of separately stating information pertaining to individual calls on
a customer's billing statement.
3. Directory eooisbenoe shall mean an ancillary aemima of
providing telephone number information,and/or address information.
4. Vertical service shall mean an ancillary mamiva that is
offered in connection with one or more telecommunications services,which offers
advanced calling features that allow customers to identify callers and to manage
multiple calls and call connections, including conference bridging services.
5. Voice nno0 service shall mean an ancillary oemiom that
enables the customer to otona. send or receive recorded messages. Voice mail
service does not include any vertical services that the customer may be required
to have in order to utilize the voice mail service.
b. Billing address shall mean the mailing address of the service user
where the service provider submits invoices ur bills for payment by the service
users.
C. City shall mean the City of Seal Beach.
d. City Manager shall mean the City Manager, mr his or her authorized
representative.
e. Gas ahmU mean natural or manufactured gas or any m|hmrnmhve
hydrocarbon fuel,which may ba substituted therefore.
[ Mobile telecommunications service ohm|| mean commercial mobile
radio semice, as defined in Section 20.3 of Title 47 of the Code of Federal
Regulations and mu set forth in the Mobile Telecommunications Sourcing Act
(4 U.S.C. Section 124)and the regulations there under.
Q. Month shall mean a calendar month.
K Non-utility service supplier shall mean:
1� A umn/icm supplier, other than e supplier of electric
distribution services to all or a significant portion of the City of Seal Beach, which
generates electricity for the sale to others, and shall include but not be limited to
any publicly-owned electric utility, investor-owned uti|dy, cogenanabor, distributed
generation pnovdar, exempt wholesale generator, (15 U.S.C. Section 79z-5a)
municipal utility diathc±. Federal power marketing aQenoy, electric rural
cooperative,or other supplier or seller ofelectricity;
2. An electric service provider (E8P), electricity broker,
markebar, a0gneQmbnr, pool operahur, or other electricity supplier other than a
provider of electric distribution services to all or a significant portion of the City of
Seal Beanh, which ae||n or supplies electricity or supplemental aamioeo to
electricity users within the City of Seal Beach; and
3. Ageo service mupp|ier, aQgrogahur, marketer orbroker, other
than supplier of gas distribution services to ail or a significant portion of the City
2
Ordinance Number 1642
of Seal Beach, which sells or supplies gas*r supplemental aervioeotogosusers
within the City ofSeal Beach.
i. Paging service means a"telecommunications service"that provides
transmission of coded radio signals for the purpose of activating specific pagers;
such transmissions may include messages and/or sounds.
j. Person ohoU mean. without Umitatiqn, any domestio, non-profit or
foreign corporation; firm; association; syndicate;joint stock company; partnership
of any kind; limited liability company; joint venture; dub; trust: K8mmVoohusettm
business or common law trust; estate; society; cooperative; naoeiver, tn/ebae,
guardian or other representative appointed by order of any court; any natural
individual; joint power agency, municipal district or municipal oorporation, other
than the City of Seal Beach.
k. F9amv of primary use ohoU mean the street address representative
of where the customers use of the telecommunications service primarily occurs,
which must be the residential otmaed address or the primary business street
address uf the customer.
|. Post-paid telecommunication service shall mean the
telecommunication service obtained by making a payment onacommunication-
by-communication basis either through the use of m credit card or payment
mechanism such as bank card, travel card, credit card, Pr debit card, or by
charge made to a service number which is not associated with the origination or
termination uf the telecommunication service.
M. Prepaid telecommunication service (including prepaid mobile
telecommunication service) shall mean the right to access telecommunication
services, which must be paid for in advance and which enables the origination of
communications using an access number or authorization nwdo, whether
manually nr electronically dialed.
n. Private telecommunication service shall mean otelecommunication
service that entities the customer to exclusive or priority use of a communications
channel or group of channels between or among termination points, regardless of
the manner in which such channel or channels one connected, and includes
switching capacity, extension Unea, staVunn, and any other associated services
that are provided in connection with the use ofsuch channel or channels. A
communications channel is o physical or virtual path of communications over
which signals are transmitted between or among customer channel termination
points (i.e.. the location vvheno the customer either inputs or nemaiwse the
communications)
o. Service address shall mean the residential street address or the
business street address of the menhoe uuoc For a telecommunications service
user, "service address"means either:
1. The location of the service user's telecommunication
equipment from which the communication originates orterminates, regardless of
where the communication io billed or paid; or,
2. If the location in paragraph a. of this definition is unknown
(e.g., mobile telecommunications service VrVo|P service), the service address
shall mean the location of the service user's place of primary use.
I For prepaid telecommunication san/ioe. "service address"
means the point Vf sale of the services where the point ofsale is within the City,
or if unknmwn, the known address of the memAme user (e.g., billing address or
location associated with the service numbmr). which locations shall be presumed
tobethe place of primary use.
P. Service supplier shall mean any penmn, including the Cih/, who
provides or sells to|ecommunication, electric or gas service to o user ofsuch
3
Ordinance Number 1842
services within the City. The term shall include any person required hn collect, or
self-collect under subsection 4.5D.O35 hereof, and remit a tax om imposed bythis
Chapter 4.50, including its billing agent in the case of electric or gas suppliers.
q. Service user shall mean o person required h) pay a tax imposed by
this Chapter 4.68.
c State shall mean the State ofCalifornia.
S. Tax Administrator shall mean the Seal Beach Finance Direotor, or
his or her authorized representative.
t. Telecommunications services shall mean the tnanmmission,
conveyanca, or routing of voice, dmba, audio, video, or any other information or
signals to a pnint, or between or among pointo, whatever the technology uoed,
and includes broadband service (e�� digital subscriber |ima (DSL), fiber optic,
coaxial cable, and wireless broadband, indudingV0-Fi. VViM/QX. and Wireless
MESH) to the extent Federal and/or State law permits taxation of such
broadband services, now or in the future. The term "telecommunications service"
includes such tnsnomimaion, oonvoyonca, or routing in which computer
processing applications are used to ant on the form, code or protocol of the
content for purposes of transmission, conveyance or routing without regard to
whether such service is referred to as voice over internet protocol (VoIP)services
or is classified by the Federal Communications Commission as enhanced or
value added, and includes video and/or data service that is functionally
integrated with "telecommunication services". Telecommunications services
indude, but in not limited to the following aarvinem, regardless of the manner or
basis on which such services are calculated or billed: ancillary
telecommunication services; intraybahn, interstate and international
telecommunication services; all forma of Vo|P service; mobile
telecommunications aomima; prepaid telecommunication service; post-paid
telecommunication service; private telecommunication service; paging service;
800 service (or any other toll-free numbers designated by the Federal
Communications Commission); 900 service (or any other similar numbers
designated by the Federal Communications Commission for services whereby
subscribers who call inba prerecorded or live eorvice).
U. VbKz (Voice Over Internet Protocol) means the digital pmmawo of
making and receiving real-time voice transmissions over any Internet Protocol
network.
V. 800 Service means a "telecommunications service" that allows a
caller to dial a toll-free number without incurring a charge for the call. The
service is i Uymorketedunderthename^808.^"855."°886."^877.^ond "888^
toll-free maUing, and any subsequent numbers designated by the Federal
Communications Commission.
V. 900 Service means an inbound bzU "telecommunications service"
purchased by a subscriber that allows the subscriber's customers to call in to the
subscriber's prerecorded announcement or live service. ^Q0D service" does not
include the charge for: collection mamicao provided by the seller of the
"telecommunications services"to the subscriber, or service or product sold by the
subscriber tnthe aubaohbe/a customer. The man/ioe is typically marketed under
the name"900"service, and any subsequent numbers designated by the Federal
Communications Commission.
§4.50.016 Constitutional and Statutory Exemptions.
o. The taxes imposed bythis Chapter 4.6U shall not apply to:
1. Any person or service if imposition of such tax upon that
person or service would be in violation of Federal or State statute or the
Constitution of the State of California,or the Constitution of the United States; or
4
Ordinance Number 1G42
2. The City.
b. Any service user that is exempt from the tax imposed by this
Chapter 4.50 pursuant to uubmautkzn (m) of this Section shall file an application
with the Tax Administrator for an exemption; provided, however, this requirement
shall not apply to a service user that is a State or Federal agency or subdivision
with a commonly recognized name for such service. Said application shall be
made upon a form approved by the Tax Administrator and shall state those facts,
declared under penalty of perjury, which qualify the applicant for an exemption.
and shall include the names of all service suppliers serving that service user. If
deemed exempt by the Tax Administrator, such aamine user shall give the Tax
Administrator timely written notice of any change in service suppliers so that the
Tax Administrator can properly notify the new service supplier of the service
user's tax exempt status. A eomiue user that fails to comply with this Section
shall not be entitled to refund of users' tax collected and remitted to the Tax
Administrator from such service user asa result of such noncompliance.
C. The decision uf the Tax Administrator may be appealed pursuant bz
Section 4.50.090. Filing an application with the Tax Administrator and appeal to
the City Administrator, or daeiQnea, pursuant to Section 4.50.090 is m
prerequisite hoa suit thereon,
d. The City Council may, by resolution, establish one or more classes
of persons or one or more classes of utility service otherwise subject to payment
ofmtax imposed by this Chapter and provide that such classes of persons or
service shall be exempt, /n whole orinpart from such tax for a specified period of
time.
§4.60.016 Low Income Senior Citizen.
m. The tax imposed bythis Section shall not apply to:
1� Any individual 8G years of age or older who uses telephone,
e|ecthc, or gas services, in or upon any premises occupied by such /ndividua|,
provided that the combined adjusted gross income (as such term is used for
federal income tax purposes) of all members of the household in which such
individual resides, for the calendar year prior to the fiscal year (July 1st through
June 30th) for which the exemption provided in this section is applied (as
documented by a copy of the current federal income tax return(s) or California
income tax return(s) is he|mm the U.S. Department of Housing and Urban
Development (HUD) Section B Income Limit established for the calendar year
ending within the fiscal year for which the exemption/sapplied. The income limit
sat forth in this subsection in the year 2014 is $45.650. If for any reason, the
HUD Section 8 Income limit is not adjusted in a given yuar, the income limit for
purposes of the exemption provided in this section shall be established by
reference to an index deemed appropriate for these purposes by the City
Council.
2. Any oemioa user exempt from the taxes imposed by this
chapter because of age and household income, may file mn application with the
Finance Director for on exemption. Such application shall be made upon forms
supplied by the Finance Director and shall recite facts under oath that qualify the
uppKomnL for an exemption. The Finance Director shall review all such
applications and certify as exempt those applicants determined to qualify
therefore and shall notify all service suppliers affected that such exemption has
been approved, stating the name of the opp|icant, the address to which such
exempt service is being supp|ied, the account number. if any, and such other
information as may be necessary for the service supplier to remove the exempt
service user from its tax billing procedure. Upon receipt of such notice, the
Vem\pa supplier shall not be required to continue to bill any further tax imposed
by this chapter from such exempt service user until further notice by the Finance
Director isgiven, The eanviou supplier shall eliminate such exempt service user
from its tax billing procedure for the 1st regular full billings dated on or after
5
Ordinance Number 1642
November i. 1975. upon receipt of such notice from the Finance Director prior hm
October 1, 1975, and thereafter, no later than 60 days after receipt of such notice
from the Finance Director,
3. All exemptions shall continue and be renewed automatically
by the Finance Director so long as the prerequisite facts supporting the initial
qualification for exemption shall continue; provided, however, that the exemption
shall automatically terminate with any change in the service address or residence
of the exempt individual;further provided, such individual may nevertheless apply
for new exemption with each change of address or residence. Any individual
exempt from the bm shall notify the Finance Director vv/thin 10 days of any
change in fact or circumstance that might disqualify said individual from receiving
such exemption. It shall be a misdemeanor for any person to knowingly receive
the benefits of the exemption provided by this Section when the basis for such
exemption either does not exist or ceases to exist. Any aamioe supplier who
determines by any means that a new or nonexempt service user is receiving
oemioa through n meter or connection exempt by virtue of an exemption issued
to o previous umo/ or exempt user of the same meter or connection mhm||
immediately notify the Finance Director of such fact. The Finance Director shall
conduct an investigation to ascertain whether or not the provisions nfthis Section
have been complied with, and, vvhenm approphate, order the service supplier to
commence collecting the tax from the nonexempt service user.
4.60.020 Telecommunication UsemaTau'
a. There io hereby imposed a tax upon every person in the City using
telecommunication services. The tax imposed by this Section shall bamt the rate
of 10Y6 of the charges made for such services and ohed| be collected from the
service user by the telecommunication services supplier or its billing agent, oron
otherwise provided by law. Thera is a rebuttable presumption that
telecommunication services, which are billed to a billing or service address in the
City, are used, in whole or in part, within the City's boundaries, and such services
are subject ho taxation under this Section. There im also m rebuttable presumption
that prepaid telecommunication services sold within the city are primarily used, in
whole or in part, within the City and are therefore subject to taxation under this
Section, If the billing address of the service user is different from the mamioa
oddraoo, the service address nf the service user shall be used for purposes of
imposing the tax. As used in this Section, the term "charges" shall include the
value of any other wervioeo, cnedito, property of every kind or nature, or other
consideration provided by the service user in exchange for the
telecommunication services.
b. 'Mobile telecommunications service" shall be sourced in
accordance with the sourcing rules set forth in the K8nbi|* Telecommunications
Sourcing Act (4 U.G.C. Section 124). The Tax Administrator may iaoma and
disseminate totelecommunication service suppliers, which are subject bn the tax
collection requirements of this SenUon, sourcing rules for the taxation of other
telecommunication semioen, including but not limited to post-paid
telecommunication oervioeo, prepaid telecommunication oen/ioeo, and private
telecommunication semicen, provided that such rules one based upon custom
and common prmctioethat further administrative efficiency and minimize multi-
jurisdictional taxation.
C. The Tax Administrator may issue and disseminate to
telecommunication oamiue oupp|iero, which are subject to the tax collection
naquinamanbo of this Section, an administrative ruling identifying those
telecommunication mervicmm. or charges thermfore, that is subject tothe tax of
paragraph a. above. This administrative ruling shall not impose a new tax, revise
an existing tax methodology as stated in this Section, or increase an existing tax,
except mn allowed by California Government Code Section 53750(h)(2)(A).
d. Ao used in this Section,the term"telecommunication services"shall
ino|ude, but is not limited to, charges for: oonneotion, reconnection, termination,
6
Ordinance Number 1642
movement, or change of telecommunication services; late payment fees; detailed
billing; omntno| office and custom calling features (including but not limited to call
waiting,call forwarding, caller identification and three-way calling); voice mail and
other messaging services; directory assistance; access and line charges;
universal service charges; regulatory or administrative fees, charges or
numhorQaa; charges or surcharges for programs imposed by mhaba or federal law
(whether such charges or surcharges are imposed on the service supplier or the
oustwmery, local number portability charges; and text and instant messaging.
"Telecommunication gen/\oes^ shall not include digital downloads that are not
"ancillary telecommunication maruicam." such as music, hngtonea, gmmea, and
similar digital products.
e. To prevent actual multi-jurisdictional taxation oftelecommunication
services subject to tax under this Sect\on, any service uoer, upon proof to the
Tax Administrator that the service user has previously paid the same tax in
another stabs or city on such telecommunication memioem, shall be allowed a
credit against the tax imposed to the extent of the amount of such tax legally
imposed in such other State or City; pnmided, hovmever, the amount of credit
shall not exceed the tax owed tothe City under this Section.
f. The (ax on telecommunication services imposed by this Section
shall be collected from the service user by the service supplier. The amount of
tax collected in one month shall be remitted ho the Tax Administrator, and must
be received by the Tax Administrator on or before the 20th day of the following
month.
§4.60'025 Electricity Users Tax.
e. There is hereby imposed a tax upon every person using electricity
in the City, The tax imposed by this subsection shall be ai the rate uf1O96ofthe
charges mode for such e|ecthnity, and for any supp|amentol services or other
associated activities directly related to and/or necessary for the provision of
electricity to the service uoer, which are provided by service supplier or non-
utility service supplier t# a service user. The tax shall be collected from the
service user by the service supplier or non-utility service supplier, or its billing
agent.
b. As used in this suboection, the term "charges" shall apply to all
services, components and items that are: |)necessary or common tu the receipt,
use and enjoyment of electric service; ur, ii\ currently, or historically have beeD,
included in e single or bundled rate for electric service by o local distribution
company hoaclass of retail customers. The term ^chorQea" ohmU inu|ude, but is
not limited to, the following charges:
1. Energy charges;
2. Distribution ur transmission charges;
3. Metering charges;
4. Standby, reoemes, finning, voltage support, rogu|adion,
emergency, r other similar charges for supplemental services toself-generation
service users;
5. Customer charges. late nhargem, service establishment or
reestablishment charges, demand charges,fuel or other cost adjustments, power
exnhaqga uhargea, independent system operator (ISO) ohorQas, stranded
investment or competitive transition charges (CTC), public purpose program
ohergeo, nuclear decommissioning uhorQes, trust transfer amounts (bond
financing charges), franchise fees, franchise aunohar0ee, annual and monthly
uharges, and other charges, fees and surcharges which are necessary to or
common for the receipt, use and enjoyment of electric service;and
7
Ordinance Number 1G42
B. Chergeo, feam, or surcharges for electricity oanviosm or
pnograms, which are mandated by the California Public Utilities Commission or
the Federal Energy Regulatory Commimsion, or by any state or federal |aw,
whether or not such uhoq]aa, feee, or surcharges appear on a bundled or line
item basis on the customer bi||ing, or whether they are imposed on the service
provider pr the customer.
C. As used in this mubmection, the bmnn "charges" shall include the
value of any other services, onodita, property mf every kind or nature, or other
consideration provided by the service user in exchange for the electricity or
services related tu the provision of such electricity.
d. The Tax Administrator, from time to Ume, may survey the electric
service suppliers to identify the various unbundled billing components of electric
nebni| service that they commonly provide to residential and commercial/industrial
customers in the City, and the charges tMonafor, including those items that are
mandated by State nrFederal regulatory agencies eaacondition of providing
such electric service. The Tax Administrator. U)enaaOer, may issue and
disseminate to such electric service providers an administrative ruling identifying
those components and items which are: (i) necessary or common to the receipt,
use or enjoyment of electric service; or. (ii) ounendy, or historically have baan,
included in a single or bundled rate for electric service by a local distribution
company to a o|amm of retail customers. Unbundled charges for such
components and items shall be subject to the tax of paragraph a.above.
a. An used in this subsection, the term "using electricity" shall not be
construed to include the mere receiving of such electricity by an electric public
utility Vrgovernmental agency at o point within the City for resale, or the use of
such energy in the production or distribution of water by a public utility or
governmental agency.
t The tax on electricity pnnvidedbyse|f-pnoduutionorbyanon'uU!ity
service supplier not under the jurisdiction wf this Chapter 4.5O shall bacollected
and remitted in the manner set forth in subsection 4.GO.35hereof. All other taxes
on charges for electricity imposed by this subsection oho|| be collected from the
service user by the electric aemioa supplier or its billing agent. The amount of
tax collected in 1 month shall be remitted to the Tax Administrator, and must be
received by the Tax Administrator on or before 20th day of the following month;
or, at the option of the person required to collect and/or remit the bax, such
person shall remit an estimated amount oftax measured by the tax billed in the
previous month or upon the payment pattern of the service user, vxh|uh must be
received by the Tax Administrator un or before the 20th day of following month,
provided that the service user shall submit an adjusted payment or request for
credit, as appropriate, within 68 days following each calendar quarter. The
credit, if approved by the Tax Administnator, may be applied against any
subsequent tax bill that becomes due.
§4L60'030Gas Users Tax.
o. There iV imposed a tax upon every person using gas in the City of
Seal Beach which is delivered through a pipeline distribution system or by mobile
transport. The tax imposed by this Section shall be at the rate of 1096 of the
charges made for such Qoa, including all services related to the stonaQa,
transportation and delivery ofsuch goo. The tax shall be collected from the
service user by the service supplier or non-utility service aupp|ier, or its billing
ogent, and shall apply to all uses of gas, including but not limited to, headng,
electric generation by a non-public utility, and the use of gas as a component of a
manufactured product.
b� As used in this subsection, the term "charges" shall apply to all
oervimaa, components and items for gas service that are: i) necessary or
common to the remeipt, use and enjoyment ofgas service; or, ii) cunent|y, or
historically have been, included in o single or bundled rate for gas service by
8
Ordinance Number 1642
local distribution company to a class of retail customers. The term ^uhomeo^
shall include, but im not limited to,the following charges:
1. The commodity charges for purchased gas, or the cost of
gas owned by the service user (including the actual costs attributed to dh||\nQ.
pmducL|nn. UfUng, storage, gedhehnQ, trunkUne, pipeline, and other operating
costs associated with the production and delivery of such gas),which is delivered
through a gas pipeline distribution system;
2. Gas transportation charges (including interstate charges to
the extent not included in commodity chmqJeu);
3. Storage charges; provided, howevar, that the service
provider shall not be required to apply the tax to any charges for gas storage
services when the service providers cannot, as practical matter, determine the
jurisdiction where such stored gas is ultimately used; but it shall be the obligation
of the service user to self-collect the amount of tax not applied to any charge for
gam storage by the service supplier and to remit the tax to the appropriate
jurisdiction;
4. Capacity or demand charges, (oba oharQem, service
establishment or nascdaW|ohment charges, marketing ohargem, administrative
chorgam, transition cha|Qam, customer charges, minimum nhnrgem, annual and
monthly nhargeo, and any other charges which are necessary orcommon to the
renmipt, use and enjoyment of gas service; and.
8. Chorges, feeo, or surcharges for gas maminem or programs,
which are mandated by the California Public Utilities Commission or the Federal
Energy Regulatory Cnmmissiuo, whether or not such oharges, fmms, or
surcharges appear on a bundled or line item basis on the customer billing, or
whether they are imposed on the service provider or the customer.
C. As used in this subsection, the term "nhmrQam^ mhoU include the
value of any other semices, credits, property of every kind or natuna, or other
consideration provided by the service user in exchange for the gas or services
related io the delivery nf such gas.
d. The Tax Administrator, from time to Ume, may survey the Boo
service suppliers to identify the various unbundled billing components ufgas
retail service that they commonly provide to residential and oommenciaKinduotho|
customers in the City, and the charges therefor, including those items that are
mandated by State orFederal regulatory agencies as a condition ofproviding
such gas service. The Tax Administrator, thereafter, may issue and disseminate
to such gam service suppliers an administrative ruling identifying those
components and items which are: (i) necessary common to th receipt, use or
enjoyment of gas service; or. (ii)uumant|y, or historically have bean, included in m
single or bundled rate for gas service by a local distribution company toe class wf
retail customers. Charges for such components and items shall be subject tmthe
tax of paragraph a.above.
e. There shall be excluded from the base on which the tax imposed by
this Section is computed charges made for gas sold for use in the generation of
electrical energy or for the production or distribution of water by a public utility or
government agency; and charges made by gas public utility for gas used and
consumed in the conduct of the business of gas public utilities.
f. The tax on gas provided by self-production or by a non-utility
oemioo supplier not under the jurisdiction of this Chapter 4.50 oheU be collected
and remitted in the manner set forth in subsection 4.50.035 hereof. All other
taxes on charges for gas imposed by this subsection shall be collected from the
service user by the gas oenima supplier mrits billing agent. The amount of tax
collected in one (1) month shall be remitted to the Tax Administrator, and must
be received by the Tax Administrator on or before the 20th day of the following
9
Ordinance Number 1842
month; or, at the option of the person required to collect and/or remit the tax,
such person shall remit an estimated amount of tax measured by the tax billed in
the previous month or upon the payment pattern of the service user, which must
be received by the Tax Administrator on or before the 20th day of the fVUuxvinQ
month, provided that the aemium user mho|| submit an adjusted payment or
request for credit, as appropriate, within 60 days following each calendar quarter.
The credit, if approved by the Tax Administrator, may be applied against any
subsequent tax bill that becomes due.
§4.50.036 Collection «fTax From Service Users Receiving Direct Purchase
of Gas or Electricity.
e. Any service user subject to the tax imposed by subsections
4.5O.U25mr4.5O.U30hereof, which produces gas or electricity for aeK'uae; which
receives gas urelectricity, including any related supplemental oenvioeo, directly
from a non-utility service supplier not under the jurisdiction of this Chapter 4.50;
or which,for any other reason, is not having the full tax collected and remitted by
its service supplier, a non-utility service supplier, ar its billing agent un the use of
gas orelectricity in the City, including any na|abad supplemental oemioea, ehoU
report said fact to the Tax Administrator and shall remit the tax due directly buthe
Tax Administrator within 30 days of such use. In lieu of paying said actual tax.
the service user may. at its opUmn, remit to the Tax Administrator within 30 days
for such use an estimated amount of tax measured by the tax billed in the
previous month, or upon the payment patter of similar customers of the service
supplier using similar amounts of gas or electricity, provided that the service user
mheU submit an adjusted payment or request for credit, as approphate, within 60
days following each calendar quarter. The credit, if approved by the Tax
Administrator, may be applied against any subsequent tax bill that becomes due.
b. The Tax Administrator may require said service user to identify its
nonud|ih/ service supplier and pnuvide, subject to oudit, invoioeo, books of
acoount, or other satisfactory evidence documenting the quantity of gas or
electricity uaed, including any na|ahmd supplemental morvices, and the cost or
price thereof. If the service user is unable to provide such satisfactory evidence,
or, if the administrative cost of oo|ou|obng the tax in the opinion of the Tax
Administrator is excessive, the Tax Administrator may determine the tax by
applying the tax omba to the equivalent charges the service user would have
incurred if the gas or electricity uoed, including any na|abad supplemental
services, had been provided by the service supplier that io the primary supplier of
gas or electricity within the City. Rate schedules for this purpose shall be
available from the City.
§uk5o.q40 Effect nf Commingling Taxable Items with Nontaxable Items.
If any nontaxable charges are combined with and not separately stated
from taxable service charges on the customer bill or invoice ofa service supplier,
the combined charge is subject totax unless the service supplier identifimo. by
reasonable and verifiable otandonda, the portions of the combined charge that
are nontaxable and bexob|a through the service suppliers books and records
kept in the regular course of business, and in accordance with generally
accepted accounting phnnip|em, and not created and maintained for tax
purposes. |f the service supplier offers m combination of taxable and non-taxable
semioes, and the charges are separately mrabad, then for taxation purpoeaa, the
values assigned the taxable and non-taxable services shall be based on its
books and records kept in the regular course of business and in accordance with
generally accepted accounting principles, and not created and maintained for tax
purposes. The service supplier has the burden of proving the proper valuation
and apportionment of taxable and non-taxable charges.
�4.60'046 Substantial Nexus/Minimum Contacts.
For purposes mf imposing a tax orestablishing a duty bo collect and remit o
tax under this Article, "substantial nexus", "substantial economic presence", and
10
Ordinance Number 1G42
�ninimum contacts' shall be construed broadly in favor of the impVmition,
collection and/or remittance of the utility users' tax to the fullest extent permitted
by State and Federal )aw, and as it may change from time to time by judicial
interpretation or by statutory enactment. Any telecommunication service
(including Vo|P) used by o person with o uemioa address in the Cbv, which
service is capable of terminating o call to another person on the general
telephone network, shall ba subject huo rebuttable presumption that"Substantial
nexus/minimum contacts"exists for purposes of imposing a tax, or establishing a
duty to collect and nm8lit a tax, under this Artida. A service supplier shall be
deemed to have sufficient activity in the City for tax collection and remittance
purposes if its activities ino|ude, but are not limited ho, any of the following:
maintains or has within the City, directly or through on ogent, affiliate or
oubsidiory, a place ofbusiness of any osduno; mo|/cjtm business in the City by
employees, independent nontroubonm, romeUere, egenta, affiliates or other
representatives; solicits business in the City on o ownUnuoua, regular, seasonal
or systematic basis by means of advertising that is broadcast or relayed from 4
transmitter with the City or distributed from a location with the City; or advertises
in newspapers or other periodicals printed and published within the City or
through mahsho|m distributed in the City means other than the United 8bsbes
mail; or if there are activities performed in the City on behalf of the service
supplier that are significantly associated with the service supplier's ability to
establish and maintain a market in the City for the provision of utility services that
are mub]aoL to m tax under this Article (e.g.' an affiliated person engaging in
activities in the City that inure to the benefit of the service supplier in its
development or maintenance Vfa market for its services in the Cib/).
§4.80.080 Duty tmCollect; Procedures.
m. Collection bySomico Suppliers. The duty ofsamicenupp|\emto
collect and remit the taxes
imposed by the provisions of this Chapter 4.50 shall
be performed aofollows:
1. The tax shall be collected by service suppliers insofar as
practicable at the same time oa' and along w\th, the collection of the charges
made in accordance with the regular billing practice of the service supplier.
Where the amount paid by a service user to a service supplier is less than the full
amount of the charge and tax which was accrued for the billing pehod, a
proportionate share of both the charge and the tax shall be deemed to have been
paid, In those cases where a service user has notified the aewima supplier of
refusal to pay the tax imposed on said charges, subsection 4.50.065 shall apply.
2. The duty of a aemioa supplier to collect the tax from a
service user ahoU commence with the beginning of the first regular billing period
applicable to the service user where all charges U included i uoh regular
billing are subject hothe provisions of this Chapter. Where a person receives
more than one b/Uing, one or more being for different periods than another, the
duty bn collect shall arise separately for each billing period.
b. Filing Return and Payment Each person required by this Chapter
to remit a tax mhoU file a return to the Tax Administrator, on forms approved by
the Tax Administratur, on or before the due date. The full amount of the tax
collected ohoU be included with the return and filed with the Tax Administrator.
The Tax Administrator ie authorized to require such additional information as he
or she deems necessary to determine if the tax is being |gvied, collected, and
remitted in accordance with this Chapter. Returns are due immediately upon
cessation of business for any reason. Pursuant to Revenue and Tax Code
Section 7284.6, the Tax Administrator, and its agents, shall maintain such filing
returns as confidential information that is exempt from the diao|nyuna provisions
of the Public Records Act.
11
Ordinance Number 1642
§4.50.055 Collection Penalties; Service Suppliers or Self-Collectors.
a. Taxes collected from a service user, or owed by a service user
subject to subsection 4.50.035 hereof, are delinquent if not received by the Tax
Administrator on or before the due date. Should the due date occur on a
weekend or legal holiday, the return must be received by the Tax Administrator
on the first regular working day following the weekend or legal holiday. A direct
deposit, including electronic fund transfers and other similar methods of
electronically exchanging monies between financial accounts, made by a service
supplier in satisfaction of its obligations under this subsection shall be considered
timely if the transfer is initiated on or before the due date, and the transfer settles
into the City's account on the following business day.
b. If the person required to collect and/or remit the utility users' tax
fails to collect the tax (by failing to properly assess the tax on one or more
services or charges on the customer's billing) or fails to remit the tax collected on
or before the due date, or, in the case of a service user that fails to properly self-
collect and remit the tax under subsection 4.50.035 hereof on or before the due
date, the Tax Administrator shall attach a penalty for such delinquencies or
deficiencies at the rate of 15% of the total tax that is delinquent or deficient in the
remittance, and shall pay interest at the rate of and 0.75% per month, or any
fraction thereof, on the amount of the tax, exclusive of penalties, from the date on
which the remittance first become delinquent, until paid.
C. The Tax Administrator shall have the power to impose additional
penalties upon persons required to collect and remit taxes pursuant to the
provisions of this Chapter 4.50 for fraud or gross negligence in reporting or
remitting at the rate of 15% of the amount of the tax collected and/or required to
be remitted, or as recomputed by the Tax Administrator.
d. For collection purposes only, every penalty imposed and such
interest that is accrued under the provisions of this Section shall become a part
of the tax herein required to be paid.
e. Notwithstanding the foregoing, the Tax Administrator may, in his or
her discretion, modify the due dates and/or penalty and interest provisions of this
Section to be consistent with any uniform standards or procedures that are
mutually agreed upon by UUT public agencies, or otherwise legally established,
to create a UUT central payment location or mechanism.
§ 4.50.060 Deficiency Determination and Assessment; Tax Application
Errors.
a. The Tax Administrator shall make a deficiency determination if he
or she determines that any person required to pay or collect taxes pursuant to
the provisions of this Chapter 4.50 has failed to pay, collect, and/or remit the
proper amount of tax by improperly or failing to apply the tax to one or more
taxable services or charges. Nothing herein shall require that the Tax
Administrator institute proceedings under this Section if, in the opinion of the Tax
Administrator, the cost of collection or enforcement likely outweighs the tax
benefit.
b. The Tax Administrator shall mail a notice of such deficiency
determination to the person required to pay or remit the tax, which notice shall
refer briefly to the amount of the taxes owed, plus interest at the rate of 0.75%
per month, or any fraction thereof, on the amount of the tax from the date on
which the tax should have been received by the City. Within 14 calendar days
after the date of service of such notice, the person may request in writing to the
Tax Administrator for a hearing on the matter.
C. If the person fails to request a hearing within the prescribed time
period, the amount of the deficiency determination shall become a final
assessment, and shall immediately be due and owing to the City. If the person
12
Ordinance Number 1G42
requests a hearing, the Tax Administrator shall cause the matter to be set for
hearing, which shall be scheduled within 30 days after receipt of the written
request for hearing. Notice nf the time and place of the hearing shall bemailed
by the Tax Administrator to such person at least 18 calendar days prior to the
heohng, and, if the Tax Administrator desires said person to produce specific
records at such hearing, such notice may designate the records requested to be
produced.
d. At the time fixed for the hearing, the Tax Administrator shall hear all
relevant testimony and evidence, including that of any other interested parties.
At the discretion of the Tax Administrator, the hearing may be continued from
time ho time for the purpose nfallowing the presentation of additional evidence,
Within a reasonable time following the conclusion of the hearing' the Tax
Administrator shall issue a final assessment (or non-assessment), thereafter, by
confinning, modifying or rejecting the original deficiency determination, and shall
mail a copy of such final assessment to person owing the tax. The decision of
the Tax Administrator may be appealed pursuant bDsubsection 4.50.090. Filing
an application with the Tax Administrator and appeal tm the City Administrator, or
designee, pursuant to subsection 4.50.090 is a prerequisite to a suit thereon.
e. Payment of the final assessment shall become delinquent if not
received by the Tax Administrator on or before the 30th day following the date of
receipt of the notice of final assessment. The penalty for delinquency shall be
1596 on the total amount of the onssmamunt, along with interest at the rate of
O.7596 per month, or any fraction thereof, on the amount ofthe tax, exclusive of
penolties, from the date of de|inquency. Und| paid. The applicable statute of
limitations regarding a claim by the City seeking payment of a tax assessed
under this Chapter shall commence from the date of delinquency ms provided \n
this subsection(e).
[ All nodmyo under this Section 4.58 may be sent by regular mai|,
postage pnepaid, and shall be deemed received on the third calendar day
following the date nf mailing, es established bya proof ofmailing.
§4.60.085 Administrative Remedy; Non-paying Service Users.
e. Whenever the Tax Administrator determines that a service user has
deliberately withheld the amount of the tax owed by the service user from the
amounts remitted to m person required to collect the tax, nr whenever the Tax
Administrator deems it in the best interest of the City, he or she may relieve such
person of the obligation tocollect the taxes due under this Section certain named
service users for specific billing periods. Whenever the service user has failed bo
pay the amount of tax owed for a period of two (2) or more billing periods, the
service supplier shall be relieved of the obligation to collect taxes due. The
mamioe supplier ahoU provide the City with the names and addresses of such
service users and the amounts of taxes owed under the provisions cf this Section
4.50.065. Nothing herein shall require that the Tax Administrator institute
proceedings under this Section 4.50.085 if, in the opinion of the Tax
Adminimtrator, the cost of ucd|aot\on or enforcement likely outweighs the tax
benefit.
b. |n addition to the tax owed,the service user shall pay adelinquency
penalty at the rate of 1596 of the total tax that is owad, and shall pay interest at
the rate of three-quarters of one percent (3/4Y6) per m#nth, or any fraction
thenaof, on the amount of the tax, exclusive of penalties, from the due date, until
paid.
C. The Tax Administrator shall notify the nonpaying sen/ceumerthct
the Tax Administrator has assumed the responsibility toco||ectthetoxemdue for
the stated periods and demand payment of such taxes, including penalties and
interest. The notice shall be served on the service user by ponmono| delivery or
deposit by of the nudoa in the United States mai|, postage prepaid, addressed to
the service user at the address to which billing was made by the person required
13
Ordinance Number 1642
to collect the tax; or, should the service user have a change of address, to his or
her last known address.
d. If the service user fails to remit the tax to the Tax Administrator
within 30 days from the date of the service of the notice upon him or her, the Tax
Administrator may impose an additional penalty of 15% of the amount of the total
tax that is owed.
§4.50.070 Actions to Collect.
Any tax required to be paid by a service user under the provisions of this
Chapter 4.50 shall be deemed a debt owed by the service user to the City. Any
such tax collected from a service user which has not been remitted to the Tax
Administrator shall be deemed a debt owed to the City by the person required to
collect and remit and shall no longer be a debt of the service user. Any person
owing money to the City under the provisions of this Chapter 4.50 shall be liable
to an action brought in the name of the City for the recovery of such amount,
including penalties and interest as provided for in this Chapter 4.50, along with
any collection costs incurred by the City of Seal Beach as a result of the person's
noncompliance with this Chapter 4.50, including, but not limited to, reasonable
attorney's fees. In the event that a service user or service supplier owing a tax
under this Chapter 4.50 files bankruptcy, then such debt to the City shall be
deemed an unsecured priority excise tax obligation under 11 U.S.C.A. Section
507(a)(8)(C). Service suppliers who seek to collect charges for service in
bankruptcy proceedings shall also include in any such claim the amount of taxes
due the City for those services, unless the Tax Administrator determines that
such duty is in conflict with any federal or state law, rule, or regulation or that
such action would be administratively impractical.
§4.50.075 Additional Powers and Duties of the Tax Administrator.
a. The Tax Administrator shall have the power and duty, and is hereby
directed, to enforce each and all of the provisions of this Chapter 4.50.
b. The Tax Administrator may adopt administrative rules and
regulations consistent with provisions of this Chapter 4.50 for the purpose of
interpreting, clarifying, carrying out and enforcing the payment, collection and
remittance of the taxes herein imposed. The administrative ruling shall not
impose a new tax, revise an existing tax methodology as stated in this
Chapter 4.50, or increase an existing tax, except as allowed by California
Government Code Section 53750(h)(2). A copy of such administrative rules and
regulations shall be on file in the Tax Administrator's office. To the extent that
the Tax Administrator determines that the tax imposed under this Chapter 4.50
shall not be collected in full for any period of time from any particular service
supplier or service user, that determination shall be considered an exercise of the
Tax Administrator's discretion to settle disputes and shall not constitute a change
in taxing methodology for purposes of Government Code Section 53750 or
otherwise. The Tax Administrator is not authorized to amend the City's
methodology for purposes of Government Code Section 53750 and the City does
not waive or abrogate its ability to impose the utility users' tax in full as a result of
promulgating administrative rulings or entering into agreements.
C. Upon a proper showing of good cause, the Tax Administrator may
make administrative agreements, with appropriate conditions, to vary from the
strict requirements of this Chapter 4.50 and thereby; (1) conform to the billing
procedures of a particular service supplier (or service user subject to subsection
4.50.035 hereof) so long as said agreements result in the collection of the tax in
conformance with the general purpose and scope of this Chapter 4.50; or, (2) to
avoid a hardship where the administrative costs of collection and remittance
greatly outweigh the tax benefit. A copy of each such agreement shall be on file
in the Tax Administrator's office, and are voidable by the Tax Administrator or the
City of Seal Beach at any time.
14
Ordinance Number 1G42
d. The Tax Administrator may conduct an audit, to ensure proper
compliance with the requirements Vf this Chapter 4.9U. of any person required b7
collect and/or remit a tax pursuant to this Chapter 4.50. The Tax Administrator
shall notify said person of the initiation of an audit in vvhdnQ. In the absence of
fraud or other intentional misconduct, the audit period or review shall not exceed
a period of3 years next preceding the date of receipt Vfthe written notice bysaid
person from the Tax Administrator. Upon completion of the audit, the Tax
Administrator may make o deficiency determination pursuant to subsection
4.50.060 for all taxes (and applicable penalties and interest) owed and not paid,
as evidenced by information provided by such person to the Tax Administrator If
said person is unable or unwilling to provide sufficient records to enable the Tax
Administrator to verify compliance with this Chapter 4.50. the Tax Administrator
im authorized to make o reasonable estimate of the definien:y. Said reasonable
estimate shall be entitled uzbea rebuttable presumption ofcorrectness.
e. Upon receipt ofa written request ofa taxpayer, and for good cause,
the Tax Administrator may extend the time for filing any statement required
pursuant to this Chapter 4.50 for a period of not to exceed 45 days, provided that
the time for filing the required statement has not already passed when the
request imreceived. No penalty for delinquent payment shall accrue by reason uf
such extension. Interest shall accrue during said extension at the rote of 0,75%
per month, prorated for any portion thereof.
t The Tax Administrator ahe|| determine the eligibility of any person
who asserts a right to exemption from, or refund of, the tax imposed by this
Chapter 4.50.
g. The Tex Administrator, with the written approval of the City
yNanager, may compromise m claim pursuant to this Chapter 4.50 xvhane the
portion of the claim proposed to be released is equal to or less than $4.909
dollars; and,with the approval uf the City Council, may compromise such aclaim
where the portion proposed h»be released 1a greater than$4.QQQdollars.
h. Notwithstanding any provision in this Chapter 4.5Obothe onntnary,
the Tax Administrator may waive any penalty orinterest imposed upon a person
required to collect and/or remit for failure to collect the tax imposed by this
Chapter 4.5Uif the non-collection occurred in good faith. |n determining whether
the non-collection was in good faith, the Tex Administrator shall take into
consideration the uniqueness of the product or service, industry practice or other
pmauedence, or whether the person offers buvoluntarily disclose its tax liability.
The Tax Administrator may also participate with other uh|ib/ users' tax public
agencies in conducting coordinated compliance reviews with the goal of
achieving administrative efficiency and uniform tax application determinoUons,
xvhena p000ib/e. To encourage full disclosure and on-going cooperation on
annual compliance reviews, the Tax Administrator, and its agents, may enter into
agreements with thetox'uoUm±in0 service providers and grant prospective only
effect on any changes regarding the taxation of services or charges that were
previously deemed by the eenhom provider, in good faith and without gross
negligence, to be non-taxable. In determining whether the non-collection was in
good faith and without gross negligence, the Tax Administrator mhsd| take into
consideration the uniqueness of the product or service, industry practice or other
precedence.
§4.50.080 Records.
o. It shall be the duty of every person required to collect and/or remit
to the City any tax imposed by this Chapter 4.50tu keep and prememe, for
period of at least 3 yemra, all records as may be necessary to determine the
amount of such tax that such person may have been liable for the collection of
and remittance to the Tax Administrator, which records the Tax Administrator
shall have the right to inspect;t a reasonable time.
15
Ordinance Number 1842
b. The Tax Administrator may issue an administrative subpoena to
compel a person to deliver, to the Tax Administrator, copies of all records
deemed necessary by the Tax Administrator to establish compliance with this
Chapter 4.50, including the delivery of records in a common electronic format on
readily available media if such records are kept electronically by the person in the
usual and ordinary course of business. As an alternative to delivering the
subpoenaed records hmthe Tax Administrator onor before the due date provided
in the administrative subpoena, such person may provide access to such records
outside the City on or before the due date, provided that such person shall
reimburse the City for all reasonable travel expenses incurred by the City to
inspect those reoordm, including travel, lodging, meo|e, and other similar
expenaeo, but excluding the normal salary or hourly wages of those persons
designated by the City to conduct the inspection.
C. The Tax Administrator is authorized to execute m nondisclosure
agreement approved by the City Attorney to protect the confidentiality of
customer information pursuant to California Revenue and Tax Code Sections
7284.G and 7284.7. The Tax Administrator may request from w person providing
transportation or distribution services of gas or electricity tosen/iueuoanevvithin
the City, a list of the names, billing and service addresses, quantities of gas or
electricity de||vared, and other pertinent infonnation, of its transportation
customers within the City pursuant to Section 6354(e) of the California Public
Utilities Code.
d. |fa service supplier uses obilling agent or billing aggregator hobill,
udlect, and/or remit the tax, the aenioa supplier shall: (1) provide bo the Tax
Administrator the name,address and telephone number of each billing agent and
billing aggregator currently authorized by the oan/ioe supplier to bi||, coUed,
and/or remit the tax to the City; and. CQ upon request of the Tax Administrator,
deliver, or effect the delivery of, any information or records inthe possession of
such billing agent or billing aggregator thmk, in the opinion of the Tax
Administrator, is necessary to verify the proper application, calculation, collection
and/or remittance of such tax to the City.
e. If any person subject to record-keeping under this Chapter 450
unreasonably denies the Tax Adminiotnator, or the Tax Administrator's
designated nepnasentaUxm, access to such recnrdo, or fails to produce the
information requested in an administrative subpoena within the time specified,
the Tax Administrator may impose a penalty of$50O.DO dollars on such person
for each day following: i) the initial date that the person refuses toprovide such
access; or, ii) the due date for production of records as mat forth in the
administrative subpoena. This penalty shall be in addition toany other penalty
imposed under this Chapter 4.58.
�4.50.086 Refunds/Credits.
Whenever the amount of any tax has been overpaid or paid more than
once or has been erroneously or illegally collected or received by the Tax
Administrator under this Chapter 4.50, it may be refunded or credited as provided
in this Section:
a. The Tax Administrator may refund any tax that has been overpaid
or paid more than once or has been erroneously or illegally collected or received
by the Tax Administrator under this Chapter 4.50, provided that no refund shall
be paid under the provisions of this Section unless the claimant or his or her
guardian, conservator, executor, or administrator has submitted a written claim to
the Tax Administrator within 1 year of the overpayment or erroneous or illegal
collection of said tax. Such claim must clearly establish claimant's right to the
refund by written records showing entitlement thereto. Nothing herein shall
permit the filing ofe claim on behalf ofo class or group of taxpayers unless each
member of the class has submitted a written u|e|m under penalty of perjury as
provided by this Section.
16
Ordinance Number 1642
b. The submission ufa written claim, which is acted upon bythe City
Council, shall be a prerequisite to m suit thereon. (See California Government
Code Section S3S). The Tax Administrator,orthe City Council where the claim i*
in excess of$4,999 dollars shall act upon the refund claim within the time period
set forth in Government Code Section 912.4. !f the City Council fails o| refuses
to act on a refund claim within the time prescribed by Government Section 912.4.
the claim shall be deemed to have been rejected by the City Council on the last
day of the period within which the City Council was required tn act upon the claim
as provided in Government Code Section 912.4. The Tax Administrator shall
give notice of the action in a fnnn which substantially complies with that set forth
in Government Code Section G13.
C. Notwithstanding the notice provisions of subsection (a) of this
Section, the Tax Administrator may, at his or her disurmUon, give written
permission hoa service supplier, who has collected and remitted any amount uf
tax in excess of the amount of tax imposed by this Chapter 4.50, to claim credit
for such overpayment against the amount of tax which is due the City upon a
subsequent monthly return(s) to the Tax Administrator, provided Ulet, prior to
taking such credit by the service supplier: 1) such credit is claimed in a return
dated no later than one year from the date of overpayment or ennnauue
collection of said tax; 3) the Tax Administrator is satisfied that the underlying
basis and amount ofsuch credit has been reasonably established; and. 3) in the
case of an overpayment by a service user to the service supplier that has been
remitted to the Qb/. the Tax Administrator has received pnnof, to his or her
uatimhaction, that the overpayment has been refunded by the service supplier bo
the service user inan amount equal bn the requested credit.
§4'80.090 Appeals.
e. The provisions of this Section apply in any decision (other than a
decision relating to a refund pursuant to Section 4.50.085), deficiency
dft*nninotion, asnamsment, or administrative ruling of the Tax Administrator.
Any person aggrieved by any decision (other than a decision relating to a refund
pursuant to Section 4.50.085 hereof)i, deficiency determination, omoeasment, or
administrative ruling of the Tax Admin|atrab)r, shall be required to comply with
the appeals procedure ofthis Section. Compliance with this Section shall be o
prerequisite too suit thereon. (See Government Code Section 835(b).) Nothing
herein shall permit the filing ofo claim or action on behalf ufa class or group of
taxpayers.
b. If any person is aggrieved by any decision (other than a decision
relating to a refund pursuant to subsection 4.50.085 heneof)i, deficiency
determination, assessment, or administrative ruling of the Tax Administrator; he
or she may appeal to the City Manager by filing a notice of appeal with the City
Clerk within 14 days of the dote of the decision, deficiency datennination,
ossemament, or administrative ruling of the Tax Administrator which aggrieved
the service user or service supplier.
C. The matter shall be scheduled for hearing before an independent
hearing officer selected by the City Manager, or designee, no more than 30 days
from the receipt of the appeal. The appellant oMa|| be served with ncdioa of the
time and place of the haaring, as well as any relevant materials, at least 5
calendar days prior to the hearing, The hearing may be continued from time tm
time upon mutual consent, 4d the time of the heoMng, the appealing party. the
Tax Administrator, the City &1anaQer, and any other interested person may
present such relevant evidence as he or she may have relating to the
determination from which the appeal istaken.
d. Based upon the submission of such evidence and the review ofthe
City's files, the City Manager shall issue ewritten notice and order uphoiding,
modifying nr reversing the determination from which the appeal is taken. The
notice shall be given within 14 days after the conclusion of the hearing and shall
state the reasons for the decision. The notice mhnU specify that the decision is
17
Ordinance Number l642
final and that any petition for judicial review shall befiled within 90 days from the
date of the decision inaccordance with Code of Civil Procedure Section 1O948.
e. All notices under this Section may be sent by regular mail, postage
pnepa|d, and shall be deemed received Vn the third calendar day following the
date Vf mailing, as established byo proof cfmailing.
§4.G8.$9SNo Injunction/Writ qfMandate.
No injunction or writ of mandate or other legal or equitable process shall
issue in any ouit, edion, or proceeding in any court against this City or against
any officer of the City to prevent or enjoin the collection under this Chapter 4.50
of any tax or any amount wf tax required tVbo collected and/or remitted.
§4L60'100 Remedies Cumulative.
All remedies and pemmbiau prescribed by this Chapter 4.50 or which are
available under any other provision of |avv or equity, including but not limited to
the California False Claims Act (Government Code Section 12650 etseq.) and
the California Unfair Practices Act (Business and Professions Code Section
17070 at aaqj, are cumulative. The use of one or more remedies City
shall not bar the use of any other remedy for the purpose of enforcing the
provisions ofthis Chapter 4.50.
�4.50'10S Notice mfChanges to Ordinance.
|fatax under this Chapter 4.50 is added, napea|ad, inonuemed, naduced, or
the bm base is changed. the Tax Administrator shall follow the notice
requirements ofPublic Utilities Code Section 7QQ.
�4.50.110 Future Amendment kwCited Statute.
Unless specifically provided otherwise, any reference to a State or Federal
statute in this Chapter 4.50 shall mean such statute an it may be amended from
time to time, provided that such reference to a statute herein ohe|| not include
any subsequent amendment thanato, or to any subsequent change of
interpretation thereto bya State or Federal agency or court nf law with the duty to
interpret such law, hmthe extent that such amendment or change ofinterpretation
would require voter approval under California |aw, or to the extent that such
change would namu|t in a tax decrease (am a result of excluding all or a pad of
utility mamioa` or charge thenehzr, from taxation), Only to the extent voter
approval would otherwise be required or a tax decrease would result, the phor
version of the statute (or interpretation) shall remain applicable; for any
application or situation that would not require voter approval or nomu|i in m
decrease nfa tax, provisions o[the amended statute(or new interpretation) shall
be applicable tn the maximum possible extent.
To the extent that the City's authorization to oo||eoL or impose any tax
imposed under this Chapter 4.5Oio expanded or limited as a result nf changes in
State or Federal |aw, no amendment or modification of this Chapter 4.50 shall be
required to conform the tax to those uhongea, and the tax shall be imposed and
collected to the full extent of the authorization up to the full amount of the tax
imposed under this Chapter 4.50.
04'60,115 Penalties.
Any person violating any of the provisions of this Chapter 4.50 shall be
deemed guilty of a misdemeanor, or an infraction at the discretion of the City.
§ 4.60.120 Anmmm1 Rate Review and Independent Audit of Tax Collection,
Exemption, Remittance and Expenditure.
The rates set forth in this chapter shall be reviewed by the City Council on
an annual basis at a regularly scheduled meeting in conjunction with the adoption
18
Ordinance Number 1642
of the budget. The City shall annually verify that the taxes owed under this
Section have been properly appied, exemphsd, mdlented, and remitted in
accordance with this SenUon, and properly expended according to applicable
municipal law. The annual verification shall be padhnnad by a qualified
independent third party and the review shall employ neammnob|e, cost-effective
steps to assure compliance, including the use of sampling audits. The
verification shall not be required of tax remitters where the cost of the verification
may exceed the tax revenues hubereviewed.
26 No Increase in Tax Percentage or Change in NAethmdm|mQy
Without Voter Approval;Amendment mrRepeal.
This Chapter 4.50 may be repealed or amended by the City Council
without a vote of the People. However, as required by Chapter X|I|C of the
California Conotitudon, voter approval is required for any amendment provision
that would increase the rate of any tux levied pursuant to this Omdinanoe,
provided hmwaver, the following actions shall not constitute an increase of the
rate ofa tax:
a. The restoration of the rate of the tax tVa rate that ianu higher than
that set by this Ordinance, ifthe City Council has acted to reduce the rate ofthe
tax;
b An action that interprets or clarifies the methodology of the tax,
any definition applicable xothe zax, so long as such interpretation or clarification
(even if contrary to some prior interpretation or clarification) is not inconsistent
with the language of this Ordinance;
C. The establishment n|moo of persons that in exempt or excepted
from the tax orthe discontinuation of any such exemption or exception (other
than the discontinuation of an exemption or exception specifically set forth in this
Ordinance); and
d. The collection of the tax imposed by this ordinance, even if the City
had,for some period of time,failed bm collect the bax^
Section 2. Interaction with Prior Tax.
(a) Collection of Tax by Service Providers. Service providers shall
begin hw collect the Lmu imposed by this amended code as soon as feasible after
the effective date of this code, but in no event later than permitted by Section 799
of the California Public Utilities Code.
(b) Satisfaction of Tax Obligation by Service Users. Prior toApril 1.
2015. any person who pays the tax levied pursuant to this code, as it existed
prior to its amendment as provided henain, with respect to any charge form
mamioe shall be deemed 0o have satisfied his mr her obligation to pay the tax
levied pursuant to this code am amended herein, with respect bm that charge. The
intent of this paragraph is to prevent the imposition of multiple taxes upon a
single utility h during the transition period from the prior Utility Users Tax
code to the amended Utility Users Tax code (which transition period ends April 1.
2015)and to permit service providers or other persons with an obligation toremit
the tax hereunder' during that transition pehud, to satisfy their collection
obligations by collecting either tax.
Section 3. |f any section, subsection, subdivision, paragraph, sentence, clause
or phrase of this Chapter 4.50 or any part thereof is for any reason held to be
inva|id, un|avWb\ or unconstitutional, such decision, and the decision not to
enforce auch, mhoU not affect the validity of the remaining portion of this
Chapter 4.5Dor any part thereof. The City Council hereby declares that itwould
have passed each section, auboeotion, subdiviaion, paragraph, sentence, clause
or phrase thereof, irrespective of the fact that any one or more sections,
19
Ordinance Number 1642
mubeooUona, subdivisiono, paraQraphm, sentences, dauuan or phrases be
declared invalid, unlawful nrunconstitutional.
Section 4. Effective Date. This ordinance shall be deemed adopted upon the
date that the vote is declared by the City Council and shall go into effect 10 days
after that date,as provided in Section 9217 of the California Elections Code.
Section 5. Ratification of Prior Tax. The voters of the City of Seal Beach
hereby ratify and approve the past collection of the Utility Users Tax as imposed
by Chapter 4.50 of the Gem| Beach Municipal Code as it existed prior to the
effective date cf this Ordinance.
Section 6. The City Clerk shall certify to the passage and adoption of this
Ordinance and shall cause this Ordinance to be published in accordance with the
law.
PASSED AND ADOPTED by the voters of the City of Seal Beach otanelection
held on November 4. 2O14.
Mayor
Attest:
City Clerk
20
RESOLUTION NUMBER 6493
A RESOLUTION OF THE SEAL BEACH CITY COUNCIL
REQUESTING THAT THE BOARD OF SUPERVISORS OF THE
COUNTY OF ORANGE CONSOLIDATE A GENERAL
MUNICIPAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 4, 2014 WITH THE STATEWIDE GENERAL
ELECTION TO BE HELD ON THAT DATE PURSUANT TO
§10403 OF THE ELECTIONS CODE
WHEREAS, a General Municipal Election has been called by Ordinance
No. 1641,adopted on June 23,2014;
WHEREAS, the City Council also desires to submit to the voters at the election
ballot measures whether to amend the Seal Beach City Charter to make the city
clerk an appointed position and whether to amend the Municipal Code to reduce
and modernize the City's utility user taxes;
WHEREAS, it is desirable that the General Municipal Election be consolidated
with the Statewide General Election to be held on the same date and that within
the City precincts, polling places, and election officers of the two elections be the
same, and that the county election department of the County of Orange canvass
the returns of the General Municipal Election and that the election be held in all
respects as if there were only one election.
NOW, THEREFORE, the Seal Beach City Council does resolve, declare,
determine, and order as follows:
SECTION 1. That pursuant to the requirements of California Elections Code
§10403, the City hereby requests that the Orange County Board of Supervisors
consent and agree to the consolidation of a General Municipal Election with the
Statewide General Election on Tuesday, November 4, 2014, for the purposes of
electing three Members of the City Council (District 1, District 3, and District 5)for
a full four-year term of office and presenting to the voters the measures identified
in Section 2.
SECTION 2. That the following measures are to appear on the ballot as follows:
(Ballot measure designations will be assigned by the County.)
Seal Beach City Charter Amendment. Shall the office of city YES_
clerk be appointive? NO
Seal Beach UUT ModernizationlTax Reduction Measure. Shall YES_
the City of Seal Beach adopt an ordinance reducing the utility
users tax rate; modernizing its ordinance to require equal NO _
treatment of taxpayers regardless of technology,to maintain 9-1-1
response, police officer patrols, firefighter/paramedic staffing,
senior/transit programs, sewers/storm drains to prevent toxic
pollution from contaminating beaches and coastal waters, and
other city services; and requiring low-income senior exemptions,
annual audits, local control of funds,and no rate increase without
voter approval?
SECTION 3. The county election department is authorized to canvass the
returns of the General Municipal Election. The election shall be held in all
respects as if there were only one election, and only one form of ballot shall be
used. The election will be held and conducted in accordance with the provisions
of law regulating the statewide election.
Resolution Number 6493
SECTION 4. The Board of Supervisors is requested to issue instructions to the
County election department to take any and all steps necessary for the holding of
the consolidated election,
SECTION 5. The City of Seal Beach recognizes that additional costs will be
incurred by the County by namsun of this consolidation and agrees to reimburse
the County for actual costs.
SECTION 6. The Council hereby directs the City Clerk tofile a certified copy of
this Resolution with the Board of Supervisors and the county election department
wf the County nfOrange.
SECTION 7. The City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original resolutions.
PASSED, APPROVED and ADOPTED by the Seal Beach City Council at a
regular meeting held on the 2fth_dayof_ July L_2014by the following vote:
AYES: Council Members:
NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
Mayor
ATTEST:
City Clerk
STATE OF CALIFORNIA
COUNTY OFORANGE } 8S
CITY OF SEAL BEACH }
|. Linde Devims, City Clerk of the City of Seal Beaoh, do hereby certify that the
foregoing Number file
in the office ofthe City Clerk, passed, approved, and adopted b the Seal Beach
City Council ot a regular meeting held on the 28th day of July L_.2O14.
City Clerk
RESOLUTION NUMBER 6494
A RESOLUTION OF THE SEAL BEACH CITY COUNCIL
SETTING PRIORITIES FOR FILING WRITTEN ARGUMENTS
AND REBUTTALS REGARDING CITY MEASURES, AND
DIRECTING THE CITY ATTORNEY TO PREPARE AN
IMPARTIAL ANALYSIS OF SUCH MEASURES
WHEREAS, a General Municipal Election is to be held in the City of Seal Beach,
California, on Tuesday, November 4, 2014, at which time there will be submitted
to the voters the following measures:
(Ballot measure designations will be assigned by the County.)
Seal Beach City Charter Amendment Shall the office of city YES
clerk be appointive?
NO
Seal Beach UUT Modernization/Tax Reduction Measure. YES
Shall the City of Seal Beach adopt an ordinance reducing the
utility users tax rate; modernizing its ordinance to require equal NO
treatment of taxpayers regardless of technology, to maintain
9-1-1 response, police officer patrols, firefighter/paramedic
staffing, senior/transit programs, sewers/storm drains to prevent
toxic pollution from contaminating beaches and coastal waters,
and other city services; and requiring low-income senior
exemptions, annual audits, local control of funds, and no rate
increase without voter approval?
NOW, THEREFORE, THE SEAL BEACH CITY COUNCIL DOES RESOLVE,
DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. The City Council authorizes all members of the City Council to file a
written argument In Favor of or Against City measure(s) not exceeding 300
words, accompanied by the printed name(s) and signature(s) of the author(s)
submitting it, in accordance with Elections Code § 9280 et seq. The arguments
may be changed or withdrawn until and including August 7, 2014, the date set by
the City Clerk (end of business day) after which no arguments for or against the
City measure may be submitted to the City Clerk.
The arguments shall be filed with the City Clerk, signed, with the printed name(s)
and signature(s) of the author(s) submitting it, or if submitted on behalf of an
organization, the name of the organization, and the printed name and signature
of at least one of its principal officers who is the author of the argument. The
arguments shall be accompanied by the Form of Statement To Be Filed By
Author(s)of Argument.
Section 2. If more than one argument in favor of or more than one argument
against any measure is submitted to the City Clerk by the date set in Section 1,
the City Clerk shall select one of the arguments in favor and one of the
arguments against the measure for printing and distribution to the voters. In
selecting the argument, the City Clerk shall give preference and priority, in the
order named,to the arguments of the following:
(a) The City Council, or member or members of the City Council
authorized by the City Council.
(b) Bona fide associations of citizens.
(c) Individual voters who are eligible to vote on the measure.
Section 3. Pursuant to Elections Code§9285, after the City Clerk has selected
the arguments for and against each measure to be printed and distributed to the
Resolution Number 84Q4
voters, the City Clerk shall send copies of the argument infavor of the measure
to the authors of the argument against, and copies of the argument against tothe
authors of the argument infavor. The authors may prepare and submit rebuttal
arguments not exceeding 250 words or may authorize in writing any other person
or persons to prepona, submit, or sign the rebuttal argument. A rebuttal
argument may not be signed by more than five authors.
Rebuttal arguments shall be filed with the City Clerk accompanied by the printed
name(e) and signature(s) of the person(s) submitting it, or if submitted on behalf
of an organization the name of the orQenization, and the printed name and
signature of at least one of its principal offimam not more than 10 days after the
final date for filing primary arguments (August 18. 2014). The rebuttal arguments
shall be accompanied by the Funn mf Statement To Be Filed ByAuthor(a) of
Argument. Rebuttal arguments shall be printed in the same manner as the direct
arguments. Each rebuttal argument shall immediately follow the direct argument
which it seeks to rebut.
Any previous resolutions providing for the filing of rebuttal arguments for City
measures are hereby repealed to the extent they conflict with this resolution.
The provisions of this Section ahuU apply only to the election to be held on
November 4.2O14. and shall then expire.
Section 4. The City Council hereby directs the City Clerk to transmit a copy of
the measures to the City Attorney. The City Attorney shall prepare an impartial
analysis of each measure showing the effect of the measure on the existing law
and the operation of the measure. The impartial analysis for each measure shall
be filed by August 7, 2014, the date set bythe City Clerk for the filing cfprimary
arguments and such analysis shall not exceed 5OO words inlength.
Section 5. The City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book nf original Resolutions.
PASSED. APPROVED and ADOPTED by the Seal Beach City Council at a
regular meeting held on the 281h day of July L_2O14by the following vote:
AYES: Council Members:
NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
Mayor
ATTEST:
City Clerk
STATE QFCALIFORNIA }
COUNTY OFORANGE SS
CITY OF SEAL BEACH �
i. Linda Dswine, City Clerk of the City of Seal Beaoh, do hereby certify that the
foregoing resolution is the original copy of Resolution Number 64&4onfile
in the office of the City Clerk, passed, approved, and adopted by the Seal Beach
City Council atm regular meeting held on the 28th day of July .2O14.
City Clerk