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Home My WebLink AboutCC Ord 1044 1978-07-10 - ./'. ./00 . ""'.......-.. . .. .1 I I --- , . ORDINANCE NO. / if ~y AN ORDINANCE OF THE CITY OF SEAL BEACH AMENDING SECTION 15A-I OF THE CODE OF THE CITY OF SEAL BEACH PERTAINING TO BUSINESS LICENSE TAXES '(1 THE CITY COUNCIL OF THE CITY OF SEAL ,BEACH DOES ORDAIN AS FOLLOWS Section 1. Section 15A-I of Article 1, Chapter 15A of The Code of the City of Seal Beach, California is hereby amended to read as follows: .Sec. 15A-I Oil Business License Tax. (a)Pro- duction. Every person conducting, managing, carrying on or engaged in the business or activity of producing crude oil, gas. petroleum or other hydrocarbon substances or products. from any well or wells located within the city shall pay the sum or sums, in the manner and to the extent as hereinafter provided: (1) The sum or sums to be paid on a per fiscal year basis, payable quarterly. (2) For the fiscal year commencing July 1, 1978, there shall be paid an amount equaling tlWelve (12<:.1)' cents for each barrel of oil produced by each well during each quarter of such fiscal year and each quarter of every fiscal year thereafter, in the manner provided herein, on or before each succeeding September 30th, December 31st, March 31st and June 30th, respectively. Production during the months of June, July, and August shall constitute the measurement of the amount due on or before September 30th, for the first quarter of a fiscal yearl production during the months of September, October and November shall constitute the measure- ment of the amount due on or before December 3lstl production during the months of December, January and February shall constitute the measurement of the amount due on or before March 3lstl production during the months of March, April and May shall constitute the measurement of the amount due on or before June 30th. ,. (3) For the purpose of determining the per license tax in this Subsection (a): (a) A well is located within the city if the surface location of the well, the surface of the well itself, or if any portion of the well head is located within the city, irrespective of the subsurface location of the well, the producing interval thereof, or where the hold of the well may be bottomed. (b) A barrel of oil shall consist of forty-two U.S. gallons of crude petroleum or hydrocarbon substances corrected for temperature variations in accordance with methods generally approved in the petroleum industry. Petroleum or hydrocarbon substances means ? WLS20-22B Ordinance Number I crude oil remalnlng after the removal therefrom of water or other impurities by preliminary processing in the vicinity of the well site preparatory to the shipment thereof. (c) If oil produced from two or more wells shall be commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total. (4) Every person having a current prepaid license to conduct, manage, carryon or engage in the business or activity of producing crude oil, gas, petroleum, or other hydrocarbon substances in the city shall be entitled to a credit for that portion of the unexpired term of such license extending beyond the July 1, 1978. The amount of such credit shall be ascertained by dividing the total amount (not including penalties) paid for such license by 0 filing such statement is authorized to deduct the amount thereof from the total amount due. All credits so claimed shall be filed as herein provided on or before July 30, 1978. I (5) The person subject to the payment of the tax shall, before the business tax for each quarter becomes delinquent, file with the city a written statement setting forth the number of wells in operation and the number of barrels of oil produced by such well during the pertinent three-month period of production upon which the tax due is to be calculated, and such person shall pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement. The written statement shall include a declaration substantially as follows: 'I declare under penalty of making a false declara- tion that I am authorized to make this statement, and that to the best of my knowledge and belief it is a true, correct, and complete statement made in good faith for the period stated, in compliance with the provisions of The Code of the City of Seal Beach, California.' I Such statements shall not be conclusive against the city as to the information set forth therein, nor shall the filing of a statement preclude the city from collecting by appropriate action any additional tax that is determined to be due and payable. (6) Every person required to have a license under this section shall keep full, true and accurate records as to the amount of oil produced and shipped or sold by him from the wells located within the city and shall upon de- mand of the city manager make such records, together with any shipping documents or sales invoices pertaining to such oil, available for the inspection of the city manager or his representative at all reasonable times. -2- WLS20-23B Ordinance Number I nIb) Well Heads Located in Another City. Every person conducting, managing, carrying on, or engaged in the business or activity of producing crude oil, gas, petroleum, or other hydrocarbon substances or products from any well or wells where such well, or any portion of such well passes through or is bottomed under any real property in the city and where portions of such well are located in one or more other cities, or in the unincorporated territory of the County of Orange or the County of Los Angeles, and where such well head is not located within the city, shall pay the sum or sums in the manner and to the extent as hereinafter provided for a business license tax: I (1) The sum or sums to be paid on a per fiscal year basis, payable quarterly. (2) For each fiscal year there shall be paid in the manner hereinafter provided, on or before September 30th, December 31st, Ma~lst, and June 30th, respectively, an amount equal to one cent per quarter for each barrel of oil produced by each w 11 in excess of three hundred barrels per quarter. Production during the months of June, July, and August shall constitute the mea~urement of the amount due on or before September 30th fo. rhe first quarter of the fiscal year; production during the months of September, October, and November shall constitute the measurement of the amount due on or before December 31st; production during the months of December, January, and February shall constitute the measurement of the amount due on or before March 31st; production during the months of March, April, and May shall constitute the measurement of the amount due on or before June 30th. (3) For the purpose of determining the per license tax in this Subsection (b): (a) A barrel of oil shall consist of forty- two U.S. gallons of crude petroleum or hydrocarbon substances corrected for temperature variations in accordance with methods generally approved in the petroleum industry. Petroleum or hydrocarbon substances mean crude oil remaining after the removal therefrom of water or other impurities by preliminary processing in the vicinity of the well site preparatory to the shipment thereof. (b) If oil produced from two or more wells shall be commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total. I -3- , ..... I I I WLS20-24B Ordinance Number "(c) Nonproduction. Every person conducting, mana- ging, carrying on or engaged in the business or activity of oil well, injection well or water source well drilling or servicing operations by refining oil or petroleum products and producing the by-products, or marketing, selling, dis- tributing at wholesale, oil or any,petroleum products, or by-products, or maintaining tankage or warehouse storage facilities where oil is kept for the purpose of wholesale distribution thereof shall pay the sum of fifty dollars ($50.00) per year plus a sum equal to the total of the following respective amounts per year per employee, in excess of two for the average number of individuals employed by such person whose principal activites are within the city during the twelve months immediately preceding the thirty days next preceding the due date of the license: For 3 to 100 employees, inclusive $1. 00 per employee For the next 400 employees, inclusive $ .50 per employee For all employees over 500 $ .25 per employee A license issued pursuant to this Subsection (c) shall include and permit the marketing, selling and distributing, at wholesale, of automobile tires, batteries, and accessories. The payment of one license as hereinabove provided in this subsection shall permit the engaging in any of the businesses or activities licensed without payment of an additional license tax; provided, however, that nothing in this Subsec- tion (cl shall be deemed to apply or relate to actual oil production operations or to the operation of automobile filling stations. "(d) Effect of Section. None of the provisions of this Section 15A-l shall be construed to affect or to invalidate in any manner the provisions of Section 15-18 of this Code. "(e) Penalty for Delinquency. If any fee herein required to be paid to the city is not paid at the time and in the manner herein provided, the same shall, thirty days thereafter, automatically be and become delinquent, and a penalty in an amount equal to twenty-five percent of such fee shall be added thereto for such delinquency, which penalty shall be and become a part of such fee and shall be enforced and collected as a part of such fee." Section 2. Section 11-117 of The Code of The City of Seal Beach, California is hereby repealed. Section 3. This Ordinance, fixing the rate of a business license taxation to provide taxes for the usual and current expenses of the City, shall take effect upon adoption. -4- .. .... ',., ..... I I I WLS20-25B Ordinance Number . . Section 4. If this Ordinance is held to be invalid or if the provisions of Section 1 of this Ordinance relating to the imposition of a business license tax are held to be invalid and, in addition thereto, Ordinance No. l04J of the City of Seal Beach is held to be invalid or if the provisions of Section 1 thereof relating to the imposition of a business license tax are held to be invalid, then the provisions of Sections 11-117 and 15A-l of The Code of the City of Seal Beach, California, as they existed prior to the adoption of this Ordinance shall thereupon take effect. day of /tJ tl APPROVED, AND ADOPTED THIS , 1978. ~..(//~ ATTEST: !A/ STATE OF CALIFORNIA) COUNTY OF ORANGE ) SS CITY OF SEAL BEACH ) I, Jerdys Weir, City Clerk of the City of Seal Beach and clerk of the City Council, do hereby certify' that the was introduced at a meeting held on the 026~ daY,!if and adopted at a meeting thereof held on the ,1~. da 1978, by the following vot ex-officio e oing ordinance , 1978, AYES: NOES: ABSENT: -5- .1 " 1 I PROOF OF PUBLICA liON (2015.5 C.C.P.l STATE OF CALIFORNIA. County of Orange I am a citizen of the United States and a resident of the County aforesaid; I am over the age of eighteen years. and not a party to or interested In the above-entitled matter. I am the principal clerk of the printer of the Seal Beach Journal .................................................... .................................................... a newspaper of general circulation. printed and published ....~.f!~.~~'!{..................... in the City of ...~~~.L~~.'!-!::lJ................. County of Orange. and which news- paper has been adjudged a newspaper of general circulation by the Superior Court of the County of Orange. State of California. underthedateof..~:-.~~.. 19 ?~.. C N b A-82583 . th th ase um er ................. at e notice. of which the annexed is a printed copy (set in type not smaller than nonpareil I. has been published in each regular and entire issue of said newspaper and not In any supplement thereof on the following dates. to-wit: ........ .~~X. J.~................................ . all in the year 19l!L I certify (or declare) under penalty of per(ury that the foregoing is true and correct. Dated at.... ~~.~~. }!~!'!~h..................... California. this. J!1=h.. ..day of ..~J.!g.... 19~~... C)I: eI ~ ........~ (3I~~ature9.........""....... Free capll. of this blink form mey be.ecured from: CALIFORNIA NEWSPAPER SERVICE BUREAU,INC. Legal Advertising Clearing House 210 South Spring St.. Los Angeles. Calif. 90012 Telephone: 625-2141 Plel.1 request GEN E RAL Proof of Publlcltlon when orderlna this 'orm. \ ~ ., This space is for the County Clerk's Filing Stamp i' Proof of Publication of Ordinance #1044 .......................................................... .......................................................... Paste Clipping of Notice SECURELY In This Space r . OROINANCE NUMBER 1044 1 , I AN OROINANCE OF THE CITY OF I SEAL BEACH AMENOING SEe. I TION 1SA-l OFTHE CODE OF THE I i CITY OF'SEAL BEACH P,ERTAIN- ING TO BUSINESS LICENSE TAXES. ' I Paaed, ApPfOY8d .... Adopted by the Seat Beach City Council II . meeting thereof held the 10th day of' JUly, 1978. (The texl of th.s ordinance ... PUblished on July 5, 1978 COrd "043) A complete copy may bi Obtained from the office of the City aerk, Cdy HaiL) Jerdyl Weir, City Qerk City of Seal Beech. ,