HomeMy WebLinkAboutCC Ord 1550 2006-08-14
ORDINANCE NUMBER 1550
AN ORDINANCE OF THE CITY OF SEAL BEACH AMENDING
SECTION 4.50.020 OF THE SEAL BEACH MUNICIPAL CODE,
RELATED TO THE TELEPHONE USERS TAX, TO CLARIFY
ORIGINAL INTENT AND REMOVE OBSOLETE REFERENCES.
THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES ORDAIN AS
FOLLOWS:
I
Section 1. Subsection "B" of Section 4.50.020 ("Telephone Users Tax") of
Chapter 4.50 ("Utility Users Tax") of Title 4 ("Revenue and Finance") of the Seal Beach
Municipal Code is hereby amended to read as follows:
"B. As used in this section, the term "charges" shall not include charges for
services paid for by inserting coins in coin-operated telephones except that
where such coin operated telephone service is furnished for a guaranteed
amount, the amounts paid under such guarantee plus any fixed monthly or
other periodic charge shall be included in the base for computing the
amount of tax due; nor shall the term "telephone communication services"
include land mobile services or maritime mobile services as aefined in
Title 17 Code of Federal Regulations Seetion 2.1. The term "land mobile
services" shall mean a mobile service between base stations and land
mobile stations. or between land mobile stations. The term "maritime
mobile services" shall mean a mobile service between coast stations and
ship stations. or between ship stations. or between associated on-board
communication stations."
Section 2. Subsection "D" of Section 4.50.020 ("Telephone Users Tax") of
Chapter 4.50 ("Utility Users Tax") of Title 4 ("Revenue and Finance") of the Seal Beach
Municipal Code is hereby amended to read as follows:
I
"D. The tax imposed under this section shall not be imposed upon any perSOB
for using intrastate, interstate, or iRtemational telephoRe eolll:1.'BUflieations
serviees to the exteftt: that the amOl:lflts paid for saM serviees Me exempt
from or Me not sabjeet to the tax imposed 1:1flaer Title 26 URited States
Code SeetioB 4251. of the following payments:
1. News services. Except with respect to local telephone service.
payment received from any person for services used in the collection
of news for the public press. or a news ticker service furnishing a
general news service similar to that of the public press. or radio
broadcasting. or in the dissemination of news through the public press.
ifthe charge for such service is billed in writing to such person.
2. International Ore:anizations and the Red Cross. Payment received
for services furnished to an international organization. or to the
American National Red Cross.
3. Servicemen in combat zone. Payment received for any toll telephone
service which originates within a combat zone from a member of the
Armed Forces of the United States performing service in such combat
zone. provided a certificate. setting forth such facts as the Secretary of
the Treasury may by regulations prescribe. is furnished to the person
receiving such payment.
4. Common carriers and communications companies. The amount
paid for any toll telephone service to the extent that the amount so paid
is for use by a common carrier. telephone or telegraph company. or
radio broadcasting station or network in the conduct of its business as
such.
5. Installation chare:es. The amount paid for the installation of any
instrument. wire. pole. switchboard. apparatus. or equipment as is
properly attributable to such installation.
I
Ordinance Number 1550
I
6. Nonprofit hospitals. The amount paid by a nonprofit hospital for
services furnished to such organization. For purposes of this
subsection. the term "nonprofit hospital" means a hospital that is
exempt from state and federal income tax under section 501(a) of the
Internal Revenue Code.
7. State and local e:overnmental exemption. Any payment received for
services or facilities furnished to the government of any State. or any
political subdivision thereof. or the District of Columbia.
8. Nonprofit educational ore:anizations. Any amount paid by a
nonprofit educational organization for services or facilities furnished
to such organization. For purposes of this subsection. the term
"nonprofit educational organization" means an educational
organization that is exempt from income tax under section 501(a) of
the Internal Revenue Code. The term also includes a school operated
as an activity of an organization that exempt from income tax under
section 501(a). if such school normally maintains a regular faculty and
curriculum and normally has a regularly enrolled body of pupils or
students in attendance at the place where its educational activities are
regularly carried on."
PASSED, APPROVED AND ADOPTED by the City Council of the City of Seal
Beach at a meeting thereof held on the 14th day of August ,2006.
JoLh.J LA lU.lJ III
MAYOR
ATTEST:
I
4~1 t-~,
CITY CLERK
STATEOFCALIFORNIA }
COUNTY OF ORANGE } SS
CITY OF SEAL BEACH }
I
I, Linda Devine, City Clerk of the City of Seal Beach, California, do hereby certify that the
foregoing Ordinance is an original copy of Ordinance Number 1550 on file in the office
of the City Clerk, introduced at a meeting held on the 24th day of July , 2006,
and passed, approved and adopted by the City Council of the City of Seal Beach at a
meeting held on the 14th day of August , 2006 by the following vote:
AYES: COUnCilmembers.~~/df!rXii, ~/ ~
NOES: Councilmembers rr ~ .
ABSENT: Councilmembers ~ f
ABSTAIN: Councilmembers ~L
And do hereby further certify that Ordinance Number 1550 has been published
pursuant to the Seal Beach City Charter and Resolution Number 2836.
I&~.~
Cit Clerk
Ordinance Number 1550
:"!
PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA,
County of Orange
This space is for the County
Clerk's Filing Stamp
I
I am a citizen of the United States
and a resident of the county afore-
said; I am over the age of eighteen
years, and not a party to or inter-
ested in the above-entitled matter.
I am the principal clerk of the printer
of the SEAL BEACH SUN, a
newspaper of general circulation,
printed and published weekly in the
City of Seal Beach, County of
Orange and which newspaper has
been adjudged a newspaper of
general circulation by the Superior
Court of the County of Orange, ~tate
of California, under the date of
2/24/75. Case Number A82583; that
the notice of which the.annexed is 'a
- .;i .:
printed copy (set in type not smal~er
'. .." ;. . "
than nonpareil), h'as..~een published
" ? ''If '.. "
in each regular and ~m.tire :issue of
said newspaper and not in any
supplement thereof on the following
dates, to-wit:
~3
all in th year 2006.
Proof of Publication of
...............................................
...............................................
,2006.
I
I certify (or declare) under penalty of
perjury that the foregoing is true and
correct.
I
Signature
PUBLICATION PROCESS
THE SEAL BEACH SUN
216 Main Street
Seal Beach, CA 90740
(562) 430-7555
I
PROOF OF PUBLICATION
(2015.5 C,C.P,)
This space is for the County
Clerk's Filing Stamp
STATE OF CALIFORNIA,
County of Orange
I
I am a citizen of the United States
and a resident of the county afore-
said; I am over the age of eighteen
years, 'and not a party to or inter-
ested in the above-entitled matter.
I am the principal clerk of the printer
of the SEAL BEACH SUN, a
newspaper of general circulation,
printed and published weekly in the
City of Seal Beach, County of
Orange and which newspaper has
been adjudged, a newspaper of
general circulation by the Superior
Court of the County of Orange, State
of California, under the date of
2/24/75. Case Number A82583; that
the notice of which the annexed is a
printed copy (set in type not smaller
than nonpareil), has been published
in each regular and entire issue of
said newspaper and not in any
supplement thereof on the following
dates, to-wit:
~u.s; + eX L/-
all in e year 2006.
Proof of Publication of
...............................................
...............................................
Dated at Seal Be ch, CA,
day of
,2006;:
~-;;.~~ '..: .~,-- ~ .:..;w~~.\"~~;.~ri
~S'U'M'MfA RY,...O~DI~ANc;:E'
':N.UM,BEFJ.15.5~,.... ~t .~:~ ,:; '., J
,:rHE,CI:rv{OF,SEAa;; BEAPtJ '.'
':AMENDING~SECTlON'~.... ~:.. <';!
<'4:5iJ.02O:0f>THE.$~l-l Y~/l,
~'BEACH;MUNICI"At:.CO[jE.,;:
:fREt'A'Ii ' "T E'.TElE- '.', "
,'pJ:loNE' .'
: 'CIiARIE.V
: \~!ilDiRE " ,
,.a,EFEfIJ!N., _.; l;' - .:'-",
\...~BQuseu,e,cily'8.taX~~ ~.:
'lhE!. same' ex~rhPIIOiiS.,rhat'iire
~ P~~ed by F.ide!'8l'.l~.1h8 c~ '
fC?rdlnanc.e will bil lriai:tvertehlly .
'affected by lhe'II;'lS Ruling. result-
; ing.!~ ,!l.fPO!!'.Qth~IIY.:l!~,bstanll"l .~
-.loss,ol,tall.revenues,lo the.Clty....
bTheo(feference 10 tbEi'/niilrnal-r
"Revenue GoIfE!lri llie-C~'s!ordl..
l..narjce.is,aii administrative cor?- .
: ven!encil ii~d'ls'ncit~ljqulr8il bY.
'.Iaw.. o. *, ," ~.....' r; "
II., Th .. ,). -~'of'" iii'...;:..' ..to!" ",",', .'
". e'~ ~.propos!3d,Qrd'"
l,nl!ncl!t!~,tqJm.a!n!lIln the utility
'users \i!XilS'as they'are! .BEicause' ..
"f!1ere, is no ,increl!S8.in,th8 tax,lhis.'
'.amEindri1eril'is,noi subject iO voter'.
i'~ep~J.\lnf!I!.r 'pr:qp'O!lition:21~,::-
"'as'long 'lIlI'lfle,ameiidment takes
:,e!f!l!=,\b~fo~:,July.31..2006.' '1
. Ordinance' Number 1550 was
" introduc!lC:'- at. the_ CItY Council .
.mel!tlng 0' July 2~, 2006 'and. .
received. ile!:ond-readlng~and ,
r :~dOPt!~r).,~~!hEi}egu-'ar.,I)1!!'i!!I"g ,
,ol.August.14~OO6:~Qrdlnar1oe '
NU!1Jljer ',1 ~~O"~~ :a,dopted:bY '
tbe:.fQl\l2l1'!1ng..lf!!lei ,~,(~:' ,~' ..
..~YESI '~n'9~1.1f'ats6n, 'Levltf;- ,
Shanks .ybaben-:<,....". -, Q>,.
i.NOES:, None:',Motion C~r;led;.';:: ,
,: '. COplils '~f.lOrdlnancli Nui'nbiir'::
"1550 are ,aVailable' lrol'Jllhe offIc8 .
.:01, the ,C?IIY; Clerk. .~I\y,Hali;21'r;-'
, 6th. SIr'Ii,et..se&1 ,Beticih; telep/ione :
'(562):-<131-2527, :.' , ,:~
'. DATED 1'I:IIS. 15th: day 01 J~iy,
!:2006', .... "Y' ",' -', :'. . ;;'nO .
L1.nda:El~ihe; Cllv.'C1erk': ::].;~:.
'Clty 01 Se~1 Qf!acl1,;. - :" .,.. :,-,.-:
,Publlsheilln,the,S8aJ Beach Sub
;~~~6.: ",':"~,,::::.'.~:~:' i:::'.'
I certify (or declare) under penalty of
perjury that the foregoing is true and
correct.
Signature
PUBLICATION PROCESSED BY:
THE SEAL BEACH SUN
216 Main Street
Seal Beach, CA 90740
(562) 430-7555